A Study on Corporate Social Responsibility with special reference to Environmental Reporting

Environmental disclosure in India is at emerging stage, even though its importance has gained significance world-wide. Recent years have witnessed the growth of environmental accounting in the companies. Today corporations are participating in the prevention of the environment and making the contribution for the same. The major problem faced by developing countries is regarding protection of the environment and other is regarding promotion of economic development. Till now, growth of a nation is measured by increase in gross domestic product (GDP) but with the help of experts and economist, a system can be developed which measure growth not only on the gross domestic product but also on Green domestic product. The objective of study is to examine the extent of corporate environmental disclosures by the listed companies. The study also focuses on analyzing the impact of profitability on environmental disclosure. Content analysis and regression tools are used for conducting the research. EAR is not found to be satisfactory as most of the companies are making the qualitative disclosure instead of quantitative disclosures in their annual reports.