Environmental Accounting and Disclosure: A study of Ambuja Cement Ltd.
DOI:
https://doi.org/10.31305/rrijm.2023.v08.n06.011Keywords:
Environmental disclosure, Sustainable development, Environmental Performance Indicators, Ambuja Cement LimitedAbstract
Environmental accounting plays a crucial role in today's world due to the pressing need to address and mitigate environmental challenges. It involves incorporating environmental factors and impacts into the financial and managerial accounting processes of organizations. By quantifying and reporting the environmental costs and benefits associated with business activities, environmental accounting provides valuable insights into the true economic value and sustainability performance of companies. This information allows stakeholders, including investors, regulators, and the public, to make more informed decisions and evaluate the environmental performance of organizations. In this paper, researcher has explained theories justifying the need for environmental disclosure. Further, the researcher has carried out a descriptive study with special reference to Ambuja Cement ltd. to find out their environmental disclosure practices. It was found that Ambuja Cement ltd. is truly aware of the environmental impacts from their different activities and it displays all the quantitative information in a proper way in its yearly reports.
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https://www.ambujacement.com/Sustainability/sustainability-reports
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