0% found this document useful (0 votes)
79 views2 pages

Abstract - EA in India - A Conceptual Framework

The document discusses environmental accounting in India and proposes a conceptual framework. It provides background on environmental issues in India and defines environmental accounting as a tool to measure economic efficiency of conservation and environmental efficiency of business activities. The paper reviews theories of environmental accounting with reference to the context in India.

Uploaded by

vdhien
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
79 views2 pages

Abstract - EA in India - A Conceptual Framework

The document discusses environmental accounting in India and proposes a conceptual framework. It provides background on environmental issues in India and defines environmental accounting as a tool to measure economic efficiency of conservation and environmental efficiency of business activities. The paper reviews theories of environmental accounting with reference to the context in India.

Uploaded by

vdhien
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 2

MERC Global’s International Journal of Social Science & Management

ISSN 2348-5620 (Print)


Volume 2, Issue 1, January - 2015, pp. 01-11
URL: http://www.mercglobal.org/ijssm-vol2-issue1.html
© MERC Global

Environmental Accounting in India: A Conceptual Framework

Robert Ombati1 , Nader Naghshbandi2 and Adam Otundoh Stephen3


1&2
Research Scholar, Department of Accounting, J.R.N. Vidyapeeth University, Udaipur,
3
MBA Student, AVS College of Arts and Science, Salem, Tamil Nadu, India.

CITATION: Ombati, Robert; Naghshbandi, Nader and Stephen, Adam Otundoh (2015),
“Environmental Accounting in India: A Conceptual Framework”, MERC Global’s
International Journal of Social Science & Management, Vol. 2, Issue 1, pp. 01-11.

ARTICLE HISTORY: Submitted: November 11, 2014, Revision received: December 11,
2014, Accepted: December 18, 2014

ARTICLE TYPE: Review paper

ABSTRACT
The environment has become a thirsting social, political as well as economic issue around
the globe. Obligation towards the environment has become one among the foremost
influential domain of social responsibility. Topical years have observed the elevating
concern for environmental degradation mainly in the area of various types of pollution i.e.
sound, water, air, deforestation, soil erosion etc. It is a recognised fact that pollution not
only diminishes economic productivity, but also spoils human health and basic amenities.
The developing countries like India are confronting the dual dilemma of not only conserving
the environment but also promoting economic development. Therefore, a cautious appraisal
of the advantages and worths of environmental damage is obligated to determine the safe
limits of environmental degradation and the essential level of development. Environmental
accounting is an authoritarian tool for comprehending the role played by the natural
environment in the economy. Environmental accounting necessitates to function as a tool to
measure the economic efficiency of environmental conservation activities and the
environmental efficiency of the business activities. This paper expounds the theoretical
foundation of environmental accounting with distinguishing reference to India.

KEYWORDS: Environmental pollution, Environmental problems, Environmental


awareness, Environmental accounting.

REFERENCES
1. Banerjee, B. ( 2005), “Corporate Environmental Accounting & Reporting Practices in
India”, Indian Accounting Review, pp. 25-46.
2. Banerjee, B. (2002), Regulations of Corporate Accounting in India, The World Press
Calcutta Private Limited, Calcutta, India.
3. Canadian Institute of Chartered Accountants (1993), Environmental Costs and
Liabilities: Accounting and Financial Reporting Issues, Toronto.
Environmental Accounting in India: A Conceptual Framework Ombati et al.

4. Cunningham, S. and Gadenne, D. (2003), “Do corporations perceive Mandatory


Publication of Pollution Information For Key Stakeholders As a Legitimacy Threat?”,
Journal of Environmental Assessment Policy & Management, Vol. 5, Issue 4, pp. 523-
549.
5. Deloitte, Touche (1996), “Environmental Reporting in Annual Reporting”, Deloitte
Touche Tohmatsu International, Copenhagen, Danish Environmental Ministry 1995
Green Reporting Danish Environmental Ministry.
6. FEE (1999), FEE Discussion Paper Towards a Generally Accepted Framework for
Environmental Reporting. Bruxelles: The Fdration des Experts ComptablesEuropens.
7. Hawkshaw, A. (1991), Status Quo Vadis, Magaine, CA.
8. Iman, Shedad (1999), “Environmental Reporting in Bangladesh”, Social and
Environmental Accounting, Vol. 19, Issue 2, pp. 12-14..
9. Jeffrey, G. (1992), “CICA to study `green' accounting policies, environmental audit”,
The Accountant, Issue No. 5857, pp. 11.
10. Paul, K. C. and B. Pal (2001), “Corporate Environmental Reporting in India”, Indian
Accounting Review, December, pp. 27-45.
11. Pramanik, A. K (2004), “Corporate Environmental Accounting and Reporting: Global
Scenario – XXVI”, All India Accounting Conference and International Seminar, Indian
Accounting Association, December, 2004.
12. Shil, N. C. and M. Iqbal (2005), “Environmental Disclosure - a Bangladesh
Perspective”, The Cost & Management, Vol. 33, Issue 4.

ABOUT THE AUTHOR (S)


Robert Ombati is a Research Scholar at Department of Accounting, J. R. N. Vidyapeeth
University, Udaipur, Rajasthan, India.

Nader Naghshbandi is a Research Scholar at Department of Accounting, J. R. N.


Vidyapeeth University, Udaipur, Rajasthan, India. He is the corresponding and can be
reached at [email protected].

Adam Otundoh Stephen is an MBA Student at A. V. S. College of Arts and Science, Salem,
Tamil Nadu, India.

You might also like