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e following table exhibits some of the categories which are selected as a tool towards better measurement of environmental information which is based on the GRI guidelines. Further, to have a clear idea, each such category was allotted a score of 10 points making a highest score of 80 points.

Kindly refer Table III

From Table III, it is clear that ITC Ltd., Reliance Ltd. and Hindustan Unilever Ltd. have disclosed almost information for almost all of the categories so studied scoring 80 points each.

However, Bajaj Ltd. is far lower than that of the other selected companies and includes information on only two categories, viz., Profile and Sustain, making a score of 20 points only.

QUANTITATIVE AND QUALITATIVE MEASUREMENT STANDARDS OF ENVIRONMENTAL REPORTING PRACTICES

Kindly refer Table IV

Table IV has further been divided into two categories in order to have a clear insight into the content, viz.: Table V which shows the quantity of disclosures 'How much' and a score to the content present. While, Table VI shows the quality of disclosures 'How measured' and a score, thereof of the selected companies.

QUANTITATIVE MEASUREMENT OF ENVIRONMENTAL REPORTING PRACTICES OF THE SELECTED COMPANIES

Kindly refer Table V

Each category of Table V (viz., sentence, paragraph, half A4 page, 1 A4 page and >1 A4 page) has been allotted 10 points each, which makes an overall score of 50 points.

We can observe from Table V that all the companies have reported >1 A4 page and scored full (maximum) points i.e., 50 points. This in fact, is a positive sign towards a better environmental reporting practices.

QUALITATIVE MEASUREMENT OF ENVIRONMENTAL REPORTING PRACTICES OF SELECTED COMPANIES

A firm providing a combination of discussion on environmental goals and objectives, and outcome in qualitative, non-monetary and monetary terms was considered to be more meaningful to aid stakeholder decisions by linking disclosure, environmental performance, and economic performance (Belkaoui and Karpik, 1989).

Kindly refer Table VI

Each category of Table VI, (viz., monetary, non-monetary, qualitative only, qualitative and monetary, qualitative and non-monetary, monetary and non-monetary and qualitative, monetary and non-monetary) has been allotted 10 points each, which makes a highest score of 70 points and a lowest of 10 points.

It is observed from Table VI that ITC Ltd., Reliance Ltd. and Hindustan Unilever Ltd. has presented its environmental information in qualitative, monetary and non-monetary terms and have scored full 70 points.

While, Bajaj has exhibited its environmental information only in Qualitative and Non-Monetary form and has scored 50 points on the score board.

Kindly refer Table VII

Table VII shows whether the selected companies confirms to GRI-G3 Compliant Application Level A+ or not.

It is observed that Bajaj Ltd. doesn't comply with the GRI-G3 Application Level A+, while the other selected companies do comply the same.

OVERALL PERFORMANCE IN DISCLOSING ENVIRONMENTAL INFORMATION IN THE REPORTS OF THE SELECTED COMPANIES

Kindly refer Table VIII

Overall score is made up of the categories studied, qualitative and quantitative information disclosed pertaining to each such categ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。