TY  - JOUR
AB  - Purpose– The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.Design/methodology/approach– The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.Findings– The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.Originality/value– This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.
VL  - 23
IS  - 6
SN  - 0268-6902
DO  - 10.1108/02686900810882138
UR  - https://doi.org/10.1108/02686900810882138
AU  - Chatterjee Bikram
AU  - Zaman Mir Monir
PY  - 2008
Y1  - 2008/01/01
TI  - The current status of environmental reporting by Indian companies
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 609
EP  - 629
Y2  - 2024/04/25
ER  -