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

Citation

Adler, R and Mansi, M and Pandey, R, Accounting for waste management: a study of the reporting practices of the top listed Indian companies, Accounting & Finance pp. 1-37. ISSN 1467-629X (2021) [Refereed Article]

Copyright Statement

© 2021 Accounting and Finance Association of Australia and New Zealand

DOI: doi:10.1111/acfi.12869

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.

Item Details

Item Type:Refereed Article
Keywords:waste disclosure, environmental disclosure, accountability, stakeholder theory, legitimacy theory
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Sustainability accounting and reporting
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Mansi, M (Dr Mansi Mansi)
UTAS Author:Pandey, R (Dr Rakesh Pandey)
ID Code:147931
Year Published:2021
Deposited By:TSBE
Deposited On:2021-11-24
Last Modified:2022-01-12
Downloads:0

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