IS QUALITY OF ENVIRONMENTAL ACCOUNTING AND DISCLOSURE PRACTICES ADEQUATE?

The rapid increase in economic activities in the world, more specifically the manufacturing firms use various natural resources for different kinds of manufacturing processes. at the same time, these manufacturing activities are accountable for the pollution of the environment. The present study is undertaken to know the quality of environmental accounting and disclose practices. for the study, the study has chosen that NIFTY company and considered the last five years annual reports for calculation of the Environmental reporting index (ERI). the study revealed that environmental accounting and disclosure practices of the companies from the last five years show increasing trend but the quality of environmental accounting and disclosure practices is very poor and the companies are disclosing subjective information