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Combining the overall scoreboard, it is very much clear that Bajaj Ltd. scored only 120 points, while ITC Ltd., Reliance Ltd. and Hindustan Unilever Ltd. scored same points i.e., 200 points on its disclosure on environmental information.

VI 研究发现——VI FINDINGS OF THE STUDY

It has been found out from the scoreboard (Table VIII) that, all the companies have reported on the environmental issues to more or less extent. However, ITC Ltd., Reliance Ltd. and Hindustan Ltd. are found to be better as compared to Bajaj Ltd.

Bajaj Ltd. needs to disclose more information on the environmental issues and also try to comply with GRI-G3 Application Level A+ for even better disclosure.

Although the efforts put in by all the companies in disclosing its environmental information are worth appreciable.

VII 研究局限性——VII LIMITATIONS OF THIS STUDY

The study considers only few randomly selected index based companies which just gives a brief view of the environmental reporting practices carried out in India. It does not purport to demonstrate the exact results and reporting practices which can be considered as an ideal measure for such reporting.

Also, the study has been taken on for only two years which gives a nut shell view of the environmental reporting practices of the selected companies.

Though efforts were undertaken to ensure coding reliability, there remains a degree of subjectivity in the determination and undertaking of coding practices in content analysis research.