Environmental Disclosure Practices in India (A Comparative Study Of Tata Consultancy Services And Wipro Ltd.)
DOI:
https://doi.org/10.51611/iars.irj.v13i02.2023.208Keywords:
Disclosure practices, GRI, Information Communication Technology, Environment AnalysisAbstract
This study has been undertaken to compare and evaluate the environmental reporting practices followed by the top two Information Technology service companies working in India. Tata Consultancy Services and WIPRO are examined, which are among the top five companies in the global A list in the Global Reporting Initiative (GRI Index). The objective of this research paper is to lay emphasis on environmental disclosures at the corporate level and understand the importance of green accounting. In this study, five successive sustainability reports of both companies are examined on the various parameters such as water conservation, waste management, Greenhouse gas (GHG) emissions, energy conservation, etc., and comparative analysis is performed. Corporates are voluntarily disclosing environment-related information in their annual reports. However, there is no set standard practice to disclose such information, due to which wide disparities could be seen in these reports.
Downloads
References
● Ranga, S., and Garg, R. (2014). Legal Framework for Environmental Accounting in India. International Journal of Management and Social Sciences Research (IJMSSR) ISSN, 2319-4421.
● Deshwal, S. (2015). Green accounting and practices. International Journal of Applied Research, 1(8), 683-684.
● Hussain, M. D., Halim, M. S. B. A., and Bhuiyan, A. B. (2016). Environmental accounting and sustainable development: an empirical review. International Journal of Business and Technopreneurship, 6(2), 335-350.
● Maran, K. K., Badrinarayanan, J., and Kumar, P. (2017). A study on branded apparels customers purchase behavior with reference to India. International Journal of Applied Business and Economic Research, 21(15), 215-222.
● Magablih, A. M. (2017). The impact of green accounting for reducing the environmental cost in production companies. Journal of Modern Accounting and Auditing, 13(6), 249-265.
● Tarun, G., and Ramu, M. (2018). A Study on Green Accounting: A Way to Sustainable Development. International Journal of Pure and Applied Mathematics, 119(17), 509-518.
● Agarwal, D., and Kalpaja, L. (2018). A study on the importance of green accounting. International Journal of Advance Research, ideas and innovations in Technology, 4(5), 206-210.
● Prof. Piyush. M. Modi (2019) Objectives and Importance of Green Accounting System in India, International Journal of Trend in Scientific Research and Development
● Bullard, S. K., and Raju, D. A. (2020). A Study of Environmental Accounting in India with Special Reference to BPCL and ONGC. International Journal of Management, 11(9), 1045-1056.
● Saxena, A. (2020). Environmental Accounting Practices in India. International Journal of Science and Research ,9(2), 1014-1016.
● Sandeep Chavarkar, Shruti (2020). Environmental Accounting Disclosure Practices of India (A comparative study of Larsen and Toubro and Tech Mahindra), International Journal of Advances in Engineering and Management
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Prerna Sharma, Dr. Priyanka Banerji
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author(s) hold complete right on the content of this article. Copyright to the content are governed as per Copyright Policy of the Journal.
How to Cite
