The studies carried out so far have revealed that corporate environmental reporting practices within India and in other countries are typically deficient and not up to the standard to satisfy the information needs of various classes of readers of financial reports. It is not clear whether this...

Purpose – To obtain opinions of Chartered Accountants (CAs) on the need for verifying environmental statements produced by a concern and desired status and qualifications of experts doing such an audit. To examine EIA systems of large manufacturing companies operating in India....

Purpose – The purpose of this paper is to test the influence of selected company‐ and industry‐related variables on environmental disclosure practices (EDPs) of the large manufacturing Indian companies. Design/methodology/approach – The work was done in three phases. In the first phase,...

Purpose India is an emerging economy and one of the preferred investment destinations for environmental, social and governance (ESG) fund issuers. Institutional investors invest retail investors’ money, and hence, it becomes imperative for ESG fund managers to understand the social investment...