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ENVIRONMENTAL REPORTING - REGULATORY FRAMEWORK IN INDIA

Journal: International Journal of Management (IJM) (Vol.9, No. 6)

Publication Date:

Authors : ;

Page : 467-476

Keywords : Corporate Environmental Reporting; Sustainability Reporting; Voluntary Disclosures; Mandatory Disclosures;

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Abstract

With rapid industrialization, the deterioration of the earth's natural resources has increased. It has caused major environmental problems which threaten not only survival of plants, animal and people but also of the infinitely complex natural systems of the earth. Present paper is an attempt to analyze various regulations in India related to environmental reporting by Indian Corporates. The Regulatory framework of environmental reporting in India including National Environmental Policy, Companies Act 2013, Business Responsibility report 2012, DPE guidelines on CSR Sustainability 2013, SEBI committee on Corporate Governance 2003, Environmental Audit Report under Environmental Protection Act 1986, RBI rules etc. are studied in the present paper.

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Last modified: 2022-01-07 15:28:16