CORPORATE SUSTAINABILITY REPORTING PRACTICES OF SELECTED INDIAN COMPANIES

As the public concern over environmental degradation has increased, business organizations are facing challenge of giving more consideration to the natural environment. Pressure on corporations to disseminate information about their environmental actions and their impact is intensifying. Consequently Environmental Reporting has emerged as an important tool to assess benefits of changing environment from business communities' point of view and costs from society's point of view. Disclosure of environmental issues in the Annual Report is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders, which include Shareholders, Creditors, Employees, Consumers, Government and Society at large. Present study is an attempt to find out level of disclosures among Indian companies.