THE CONCEPTUAL ASPECTS OF CORPORATE ENVIRONMENTAL REPORTING AND ACCOUNTING.

Abstract

The study delves into the corporate environmental accounting and reporting methods of certain businesses in India, including oil refineries, cement factories, paper mills, and others that are known to pollute. The findings of this study provide important context for the field of environmental policy and performance, and they also provide concrete steps that some Indian sectors might take to better their impact on the environment. Environmental accounting and reporting methods in India's industrial sector were also examined in the research. The study's sample population includes the following industries: distillery-dyes and pigments, oil refining, pulp and paper, fertilizer, petrochemicals, pharmaceuticals, thermal power, petroleum, and natural gas. The cement, aluminum, and fertilizer manufacturing facilities are chosen for the sample using the purposive sampling technique.