对部分印度公司绿色会计实践影响因素的系统性评估 通往可持续发展之路

Dr Rekha Sharma, Dr. Pravin D Sawant, Mrs. Savitha. S, Dr Sanjay Kumar,Dr Soumyashree N Hegde, Dr. M. Sugin Raj
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引用次数: 0

摘要

对部分印度公司绿色会计做法的评估显示,情况喜忧参半。一些公司在将环境因素纳入财务报告和决策过程方面取得了值得称道的进步,而另一些公司则落在后面。我们在分析中发现,有几家公司通过披露环境责任、积极测量和报告温室气体排放量,展现了对透明度的承诺。这些行业领导者还在可再生能源和可持续技术方面进行了大量投资,展示了他们减少碳足迹的决心。然而,在将环境绩效纳入财务报告的程度方面存在明显差异,一些公司在这方面还有待改进。为了促进未来的可持续发展,所有选定的印度公司都必须全面采用绿色会计做法,从而在确保长期财务稳定的同时为环境保护做出贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Systematic Evaluation on Factors Influencing Green Accounting Practices of Selected Indian Companies A Way to Sustainable Development
The evaluation of green accounting practices among selected Indian companies reveals a mixed landscape. While some companies have made commendable strides in integrating environmental considerations into their financial reporting and decision-making processes, others lag behind. In our analysis, we found that several companies exhibit a commitment to transparency by disclosing environmental liabilities and actively measuring and reporting their greenhouse gas emissions. These industry leaders also invest significantly in renewable energy sources and sustainable technologies, showcasing their dedication to reducing their carbon footprint. However, there is a notable variance in the extent to which environmental performance is integrated into financial reports, with some companies demonstrating room for improvement in this regard. To foster a more sustainable future, it is imperative for all selected Indian companies to embrace green accounting practices fully, thereby contributing to environmental conservation while ensuring long-term financial stability.
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