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Accounting for waste management: a study of the reporting practices of the top listed Indian companies

Accounting for waste management: a study of the reporting practices of the top listed Indian... This study examines the extent to which India’s leading 30 companies disclose information about the solid and liquid wastes they produce. Guided by a 35‐item waste disclosure index, companies' 2012–2018 annual reports, sustainability reports and business responsibility reports were content analysed. Although a significant increase in reporting occurred, especially following the Indian government’s national waste management campaign in 2014, this increase proceeds from a very low starting point. Over 85 percent of the companies provide limited disclosures. The study’s waste disclosure index should prove valuable to researchers and policymakers wishing to measure firms' waste disclosures at and across points in time. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Accounting for waste management: a study of the reporting practices of the top listed Indian companies

Accounting & Finance , Volume Early View – Oct 22, 2021

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Publisher
Wiley
Copyright
Accounting and Finance © 2021 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/acfi.12869
Publisher site
See Article on Publisher Site

Abstract

This study examines the extent to which India’s leading 30 companies disclose information about the solid and liquid wastes they produce. Guided by a 35‐item waste disclosure index, companies' 2012–2018 annual reports, sustainability reports and business responsibility reports were content analysed. Although a significant increase in reporting occurred, especially following the Indian government’s national waste management campaign in 2014, this increase proceeds from a very low starting point. Over 85 percent of the companies provide limited disclosures. The study’s waste disclosure index should prove valuable to researchers and policymakers wishing to measure firms' waste disclosures at and across points in time.

Journal

Accounting & FinanceWiley

Published: Oct 22, 2021

Keywords: Waste disclosure; Environmental disclosure; Accountability; Stakeholder theory; Legitimacy theory

References