英语论文网

三重底线报告(TBL)是一种会计框架,包含了绩效的三个维度:社会、环境和经济。这有别于传统的报告(金融)框架,它包括环境和社会报告。环境报告是资源描述报告的关键部分之一。环境报告是一个我们国家需要提高的领域。很多工作已经被其他这一领域发达国家完成了。印度被认为是仍在起步阶段就环境报告(三重底线报告不可分割的一部分)。引入ISO 14000系列，环境管理最佳实践已经介绍了环境问题作为“一切照旧”的一部分。所以,它现在已经成为一个敦促公司全球环境问题和报告他们的贡献在维护环境。本研究的目的是探讨自愿环境信息披露的数量和质量年度报告或基于可持续性报告不多的选择指数的印度公司在股票交易所上市。结果可能为基础或朝着更好的环境信息披露在印度。

关键词:环境报告、可持续性信息披露

介绍

三重底线逐渐得到世界各地的重要性。特别地,环境报告在全球变暖中扮演着关键角色。在最近时期,各个企业对环境的影响增加了压力为业务部门进行一个更负责任的和透明的在这方面的作用。涉众现在感兴趣的不仅要知道公司的纯粹的利润但也该公司需要哪些步骤,以保护环境,也注意到。现在,利益相关者非常想知道“多少”和“到什么程度”每个公司对建立一个健康的环境。

摘要——ABSTRACT

The Triple Bottom Line reporting (TBL) is an accounting framework that incorporates three dimensions of performance: social, environmental and financial. This differs from traditional reporting (financial) frameworks as it includes environmental and social reporting. Environmental reporting is one of the key parts of TBL reporting. Environmental Reporting is an area where our country requires a boost. A lot of work has been done by other developed countries in this area. India is believed to be still at its infancy stage so far as Environmental Reporting (an integral part of triple bottom line reporting) is concerned. The introduction of the ISO 14000 series for Environmental Management Best Practice has introduced environmental issues as part of 'Business as usual'. So, it has now become an urge for the companies worldwide to report on the Environmental issues and their contribution in safeguarding the Environment. The objective of this study is to investigate the quantity and quality of voluntary environmental disclosures in the annual reports or sustainability reports of the few selected index based Indian companies listed on the stock exchange. The result may serve a base or the path towards better Environmental disclosures in India.

Keywords: Environmental Reports, Sustainability, Disclosures

I 介绍——I INTRODUCTION

Triple Bottom Line is gradually gaining importance all over the world. Specially, environmental reporting plays a crucial role in this global warming. Over recent periods, the effect of the individual enterprise on the environment has increased pressure for the business sector to undertake a more responsible and transparent role in this area. The stakeholders are now interested not only to know the mere profit of the company but also what steps the company takes in order to protect the environment, is also taken note of. Now, the stakeholders are keenly interested to know 'how much' and 'to what extent' each individual company contributes towards the creation of a healthy environment.

In addition, the introduction of the ISO 14000 series for Environmental Management Best Practice has also drawn a way towards better environmental reporting. Now the companies abroad have developed an environmental reporting framework for inclusion in annual reports, supporting integration of economic and environmental performance reports for purposes of sustainable reporting and can be found in the Report by the Secretariat of the Unite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。