Title:
ENVIRONMENTAL ACCOUNTING AND REPORTING PRACTICES IN INDIAN ORGANISATIONS

Authors:
Mr. Tauheed Ahmad and Prof. Shivakant Pandey

Abstract:
The concept of environmental accounting is to compensate the loss or degradation caused to the environment by the production activities of any business organization. The concept of environmental accounting is based on the pollutant pay principle. Pollutant pays principal means the organization that is responsible for polluting the environment is made liable to pay the cost to restore the environment. This research paper attempts to give an overview regarding environmental awareness on green accounting practices and reporting among Indian organizations. A small step has been taken to throw light on the environmental awareness its practices and environmental reporting by Indian organizations, and the problems faced by Indian organizations in implementing those practices.

Keywords:
Environmental awareness, Green accounting, Pollutant pay principle, environmental reporting