Business Strategy
Environmental Performance and influence of Select Variables on Environmental Disclosure of Major Industrial Units of Assam: An Empirical Study

Article Details
Pub. Date : Dec., 2018
Product Name : The IUP Journal of Business Strategy
Product Type : Article
Product Code : IJBS21812
Author Name : Baishali Dey and Nikhil Bhusan Dey
Availability : YES
Subject/Domain : Management
Download Format : PDF Format
No. of Pages : 17



In the recent times, the issue of environmental protection and sustainable development has received increased attention all over the globe. Now, industries are also increasingly realizing their role in environmental protection and sustainable development. As in other parts of India, the growth of industries in Assam has also been guided by the necessity of increasing production. For protection of environment and sustainable development, different industries of Assam are committed to abide by the environmental norms and various conditions stipulated by the Government of India. This paper is an attempt to analyze the environmental protection performance by the major industrial units of Assam. It has been observed that out of the 25 sample companies under 10 industry groups in Assam, 21 (84%) companies disclosed their environmental information. However, almost all the sample companies disclosed some information on steps taken towards environmental protection. The study observed a very strong positive correlation between the size of firms and the level of corporate environmental disclosure among the major industries in Assam. The findings revealed that there is a need for proper guidelines and framework for environmental performance by the industries in Assam.


In recent years, issues related to environment, such as environmental degradation, deforestation, over exploitation of natural resources, soil erosion, problem of solid waste management, industrial pollution, global warming and greenhouse gas emission, have received increased attention all over the world. Environmental protection has become a serious concern which needs to be addressed for economic growth and sustainable development. All these problems are directly linked to industrialization which has had an adverse effect on environment but is important for economic growth and development of a country. Now, industries are also realizing their role in environmental protection and sustainable development which is the need of the hour.


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