International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 7, Issue 4 (July-August 2025) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.

Environmental Disclosure: A Step Towards Corporate Transparency and Sustainability

Author(s) Ms. Raj Laxmi Barik, A. K. Das Mohapatra
Country India
Abstract In the face of escalating environmental challenges and rising stakeholder expectations, environmental disclosure has emerged as a vital component of corporate transparency and accountability. The present study analysis the conceptual background of environmental disclosure, and describe various theories such as stakeholder, legitimacy, agency and institutional theory to explain the base for environmental disclosure. The paper also examines the key factors of environmental disclosure, including regulatory mandates, investor expectations, corporate governance practices, and global sustainability reporting standards. Despite its growing relevance, environmental disclosure faces challenges such as lack of standardization, assurance concerns, and reporting inertia in developing economies like India. The paper conclude that environmental disclosure plays a strategic role for both transparency and sustainable development.
Keywords Environmental Disclosure, Sustainable development, Corporate Transparency
Field Business Administration
Published In Volume 7, Issue 4, July-August 2025
Published On 2025-07-25
DOI https://doi.org/10.36948/ijfmr.2025.v07i04.52102
Short DOI https://doi.org/g9vpzk

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