Comparing Environmental Disclosure Standards: A Study of Leading Cement Companies in India

Author(s)	Ms. Jyoti Kumari, Dr. Sumit Chandra
Country	India
Abstract	This study investigates the extent of reporting by employing content analysis to compare environmental disclosure practices. It evaluates the quality of information using a disclosure index from the Business Responsibility and Sustainability Reporting (BRSR). The researchers found a strong correlation between various content analysis methods used to assess the level and breadth of disclosure when examining the environmental reporting of the same group of corporations. There is a notable correlation between the extent of disclosure and the volume of reporting, as measured by the quality of disclosure. Researchers propose that a quality score metric, which considers both the quantity and the quality of disclosures, could be effective in distinguishing between companies with high-quality versus low-quality reporting. The survey indicates that Ambuja Cements demonstrates more effective disclosure practices compared to Shree Cements.
Keywords	Environmental Disclosure practices, Environmental Reporting, GRI, BRSR, Cement Company
Field	Business Administration
Published In	Volume 7, Issue 2, March-April 2025
Published On	2025-04-08
DOI	https://doi.org/10.36948/ijfmr.2025.v07i02.40400
Short DOI	https://doi.org/g9fm42

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International Journal For Multidisciplinary Research