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The nature of the said research work is analytical. This study is based on the Primary Data collected from annual reports downloaded from websites of the selected companies. The study is based for the years 2009-'10 and 2010-'11. Four indexed based companies are selected for the purpose of this study i.e., ITC Ltd., Reliance Ltd., Bajaj Ltd. and Hindustan Unilever Ltd. In order to measure environment reporting practices by selected Indian companies, GRI guidelines were taken as a base. Analysis of the data is based on a few selected categories comprised of in GRI guidelines to have a better measurement.

V 定量和定性的测量报告环境选择基于索引的印度企业——V QUANTITATIVE AND QUALITATIVE MEASUREMENT OF ENVIRONMENTAL REPORTING BY SELECTED INDEX BASED INDIAN COMPANIES

Freedman and Jaggi (1986), Kelly (1981) and Roberts (1992) are of the opinion that the use of annual reports as a primary communication vehicle for environmental performance serves a better measurement tool. For the purpose of this study also, annual reports or sustainability/ environmental reports are used as a data source.

The point of commencement was to determine if the annual reports included disclosure on environment issues. It was also checked whether separate sustainability/ environmental reports were prepared or the environmental disclosures formed a part of the annual reports.

The annual report information was initially analyzed using a dichotomous variable (Yes=1; No=0). Once it was ascertained that the environmental information was present in the reports, it was necessary to determine how it was to be coded.

As highlighted by Guthrie and Mathews (1985), Hackston and Milne (1996) and pointed out by Milne and Adler (1999), there are no firmly established standards of reliability for content analysis. Research undertaken using content analysis requires:

a classification scheme, defined by Milne and Adler (1999) as a 'set of boxes into which to put the data'; and

a set of rules of 'what' and 'how' to code, measure and record the data to be classified.

Various tables showing the mode of the presence of environmental information, quantum of the content, quality of description disclosed and decision rules have been prepared to have a clear idea about the environmental disclosures and which would serve as a tool of measurement.

Kindly refer Table I it shows the mode of presentation of Environmental Information by the selected companies.

It can be seen from the table I, that ITC Ltd., Reliance Ltd. and Hindustan Unilever Ltd. prepares a separate report viz., Sustainability Report/ Sustainable Development Report and discloses its environmental information therein, while Bajaj Ltd. includes it as a part of its annual report headed as Report on CSR (Corporate Social Reporting).

关于环境的报告描述和决策规则——DESCRIPTION AND DECISION RULES REGARDING ENVIRONMENT REPORTING

Kindly refer Table II

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