International Research journal of Management Science and Technology

  ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST

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EMERGING TRENDS IN ENVIRONMENTAL ACCOUNTING AND REPORTING

    2 Author(s):  DR. T. SREELATHA, MR. THUMMALA. SUDHEER

Vol -  8, Issue- 12 ,         Page(s) : 40 - 43  (2017 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

Air emission from the combustion of fossil fuel is main environmental concern in the world. All the natural resources are non-renewable sources of energy and will exhaust one day. Accounting and reporting and its economic valuation are very necessary to ensure sustainable development. In this context, environmental accounting plays a vital role in providing much needed data and information on environment to its different users. Environmental reporting includes the preparation of policies, programs and provision of environmental activities in the organization by the management. Many leading companies are providing environmental performance in the financial statement, but the way companies disclose environmental related information varies from company to company as there is no standard way for presenting and interpreting these issues. This paper focuses on the significance of environmental issues to safeguard the beautiful planet Earth.

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