AN EVALUATION OF THE PERCEPTIONS IN CARBON ACCOUNTING AND REPORTING IN INDIA
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Date
2025-02-27
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Abstract
This paper analyses the current regulations in carbon accounting and reporting. Secondly
it surveys perceptions of stakeholders (practicing accountants and educators) to see if they
have demonstrated general awareness in understanding the key dynamics of the issues
involved. The perceptions of the 196 accounting professionals and their sensitivity on
carbon accounting are measured across both groups using the non parametric Levene’s
test for differences. The test for internal consistency and inter-rater reliability of our
instrument mirrors the appropriateness and reasonability of this exploratory research.
Lastly we very critically evaluate the global and Indian carbon accounting regulations and
the concerns in implementation of the proposed guidelines.