An Examination of Carbon Disclosure Practices in India
| dc.contributor.author | Dr. Manoj Subhash Kamat | |
| dc.contributor.author | Dr. Manasvi M. Kamat | |
| dc.date.accessioned | 2025-02-28T04:01:02Z | |
| dc.date.available | 2025-02-28T04:01:02Z | |
| dc.date.issued | 2025-02-27 | |
| dc.description.abstract | This paper analyses the current responsible practices in carbon accounting reporting by Indian NSE (National Stock Exchange) Nifty firms within their disclosed financial statements, to establish a baseline understanding of current their accounting practices to assess whether they are meaningful and transparent. Realising the significant growth in the number of companies reporting their financial statements on the web, we survey their financial information pages for a clue to the carbon disclosure and reporting practices as followed by them. Significantly large number of firms in NSE Nifty demonstrates their concern for the environment and indicates their voluntary willingness to address the illeffects of carbon emissions. The findings suggest that comparable information about the relative performance of firms in India cannot be discerned from carbon related disclosures. Further, there is a significant diversity in how firms are accounting for emission allowances across India and different approaches have resulted in materially different disclosures in the financial statements. | |
| dc.identifier.uri | http://mescollege.ndl.gov.in/handle/123456789/47 | |
| dc.language.iso | en | |
| dc.relation.ispartofseries | SSRN | |
| dc.title | An Examination of Carbon Disclosure Practices in India | |
| dc.type | Article |
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