Does Age of the Companies Influence Really Environmental Accounting Disclosure Practices In India
B. Omnamasivaya1, MSV. Prasad2, B. Sandhya Sri3
1Dr. B. Omnamasivaya, Associate Professor, Department of MBA, DADI Institute of Engineering & Technology, Visakhapatnam (Andhra Pradesh), India.
2Dr. MSV. Prasad, Associate Professor, HOD-Finance, GITAM University, Visakhapatnam (Andhra Pradesh), India.
3Dr. B. Sandhya Sri, Associate Professor, Mrs AVN College, Visakhapatnam (Andhra Pradesh), India.
Manuscript received on 18 February 2019 | Revised Manuscript received on 27 February 2019 | Manuscript published on 28 February 2019 | PP: 172-177 | Volume-8 Issue-3, February 2019 | Retrieval Number: C574402831919/19©BEIESP
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Abstract: The developing countries like India are facing the twin problems of protecting the environment and promoting economic development. a tradeoff between environmental protection and development is required . A careful assessment of the benefits and costs of environmental damage is necessary to find the safe limits of environmental degradation and the required level of development. The main aim of this paper is to know the environmental accounting disclosure practices, for the purpose of the study 23companies were selected selectively. A questionnaire was used for collection of information. A questionnaire was sent to 23 companies finally 23 companies were responded to the questionnaire .there is no statistical tools applied only the data analyzed through graphs and environmental accounting disclosure index calculated. The main findings of the study that the environmental accounting disclosure index is very high for the environmental sensitive industries and the environmental accounting disclosure score is low for non sensitive environmental industries and for small companies . the highest disclosure is 98.25and the lowest score is 55.25 and age of the companies influence positively environmental accounting and disclosure practices .
Keywords: Environmental Accounting, Environmental Accounting Disclosure Index, Environmental Reporting.
Scope of the Article: Environmental Engineering