Volume : II, Issue : VI, June - 2013

Forms and Legal Framework of Environmental Accounting in India

Parag Shil

Abstract :

The term “green accounting” or “environmental accounting” has now been disgustingly researched. The main emphasis of the many studies has been to present the overview scenario of this emerging area. Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that gross domestic product ignores the environment and therefore decision makers need a revised model that incorporates green accounting. The objectives of the present study are to see overall scenario of green accounting and existing forms and legal practices followed by Indian corporate houses. To attempt these purposes the study has relied on secondary data. Secondary data have been collected from journals, text books, publication such as Indian Journal of Accounting, web sites.

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Article: Download PDF   DOI : 10.36106/ijsr  

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Parag Shil Forms and Legal Framework of Environmental Accounting in India International Journal of Scientific Research, Vol : 2, Issue : 6 June 2013

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