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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International Journal For Multidisciplinary Research