EMERGING SIGNIFICANCE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN INDIA - A CONCEPTUAL STUDY
Journal Title: International Journal of Accounting and Financial Management Research (IJAFMR) - Year 2018, Vol 8, Issue 4
Abstract
The challenges of the sustainable development are an important aspect in today’s business arena. The linkage between corporate success and sustainability aspects of business has been established. In India, sustainability reporting by the companies is gaining a lot of importance over the years. Even though leading standards such as Global Reporting Initiative (GRI) have made a significant advancements in setting out the types of information that companies should publicly disclose, sustainability reports should be placed in a system that can effectively utilise the information and cause the companies to change their policies and practices. This study discusses the benefits of sustainability reporting, the hindrances faced in its development and its status in India.
Authors and Affiliations
SUPRITA PALIT .
Keywords
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- EP ID EP430573
- DOI 10.24247/ijafmroct20181
- Views 100
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