The IUP Journal of Accounting Research and Audit Practices:
Environmental Accounting Practices in India: A Comparative Study of Perception of Academicians and Professionals

Article Details
Pub. Date : Jul, 2019
Product Name : The IUP Journal of Accounting Research and Audit Practices
Product Type : Article
Product Code : IJARAP21907
Author Name : Rupjyoti Saha and K C Kabra
Availability : YES
Subject/Domain : Finance
Download Format : PDF Format
No. of Pages : 21

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Abstract

There is a growing concern among all sections of the society and also among different stakeholders of corporate society about the need for conserving and protecting the environment. Hence, the thinking is gaining ground about the need for each corporate citizen to account for the extent to which it has caused environmental degradation and also the efforts made by the corporate entity towards the environmental protection and welfare. In this background, environment accounting is receiving importance world over. Even in India, a few guidelines have been issued by the authorities. However, the current regulations are not adequate and therefore, there is a diversity in the environmental accounting and disclosure practices. Further, two important powerful players in this regard are the academicians and the professionals. In this backdrop, the present paper makes an attempt to analyze the opinions of both the academicians and professionals about a few aspects of environmental accounting and practices.


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The globe is approaching towards industrialization rapidly without showing the required/ needed concern towards environmental issues. Of course, an increasing number of industrial enterprises are helping the countries to grow economically stronger. The growth and expansion in the activities of corporate world (among other sectors of the economy/society) affect the quality of environment adversely in different ways. Larger scale of economic activities leads to environmental degradation. Of course, it helps to improve Gross Domestic Product (GDP) gradually. At the same time, it is necessary to devote at least minimum effort and resources to conserve natural resources and to ensure environmental protection.


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