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Over and above this, the March 1999 Global Reporting Initiatives (GRI) Exposure draft (CERES/GRI, 1999) introduced initial disclosure guidelines to link economic, social and environmental performance issues. Subsequent guidelines were issued in June, 2000.

The GRI was established in late 1997 with the mission of developing globally applicable guidelines for reporting on all these three areas, i.e., economic, social and environmental performance, initially for corporations and eventually for any business, governmental, or non-governmental organization (NGO). Convened by the Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Environment Programme (UNEP), the GRI incorporates the active participation of corporations, NGOs, accountancy organizations, business associations, and other stakeholders from around the world. The GRI's Sustainability Reporting Guidelines were released in exposure draft form in London in March 1999.

However, GRI guidelines are voluntary reporting initiatives; hence companies are not obliged to inform GRI of their reporting confirmation. It is, however, to be noted that the GRI guidelines are dynamic and the Exposure Draft issued in March 1999 represents only a primary step in the development of a framework for sustainable reporting. Companies may take it as a way towards better reporting practices.

II 研究的目的——II OBJECTIVE OF THE STUDY

The main objective of this study is to measure the Environmental Reporting Disclosures of the selected index based Indian companies. In order to evaluate the environmental reporting practices, the categorization contained in the Global Reporting Initiatives guidelines has been used to an extent. However, it also mainly aims at the quantity and quality analysis of the environmental reporting practices of the selected companies whereby, proper environmental reporting practices in India can be arrived at.

III 文献综述——III REVIEW OF LITERATURE

TBL may be an emerging concept for the Indian corporate, but it was coined way back. Discussion of the quantification of social and environmental performance is not entirely new and predates Elkington's (1997) book. In 1972, David Rockfeller said that he 'can foresee the day when, in addition to the annual financial statements certified by independent accountants, corporations may be required to publish a social audit similarly certified' (cited in Gray, Owen, et al, 1987, pix).

According to Holsti (1969), content analysis categorises narrative matter into themes, a method consistently used in Corporate Social Reporting research (Adams and Roberts, 1995), Zeghal and Ahmed (1990), Gamble et. al. (1995). Hackston and Milne (1996) and Krippendorff (1980. p. 21) define content analysis as 'a research technique for making replicable and valid inferences from data according to their context'.

The objective of the study was to determine the following in the annual reports (sustainability reports) and separate environmental reports (if prepared by the selected Indian companies):

Quantity of disclosure, using a sentence based approach (Hackston and Milne, 1996; Buhr, 1998) which were then 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。