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 8, Issue 4 (July-August 2026) Submit your research before last 3 days of August to publish your research paper in the issue of July-August.

Adoption of Green Accounting Practices in Indian Manufacturing Companies

Author(s) Mr. Prashanth Jain H V, Ms. Divyashree R, Ms. Bhavyashree Bhat P B
Country India
Abstract Green accounting has emerged as an important approach for incorporating environmental considerations into corporate accounting and reporting practices. With increasing environmental concerns, regulatory pressure, and stakeholder expectations, companies are encouraged to disclose their environmental performance and sustainability initiatives. The present study examines the adoption of green accounting practices among selected Indian manufacturing companies. The study is based on secondary data collected from annual reports, sustainability reports, and Business Responsibility and Sustainability Reports (BRSR) of companies such as Tata Steel, Reliance Industries Limited, Mahindra & Mahindra, ITC Limited, and Hindustan Unilever Limited. A descriptive research design has been adopted to analyse environmental disclosures related to energy consumption, carbon emissions, waste management practices, and environmental expenditures. The findings indicate that most companies disclose environmental information and sustainability initiatives in their reports; however, the systematic integration of environmental costs into traditional accounting systems remains limited. The study also finds that regulatory frameworks such as Business Responsibility and Sustainability Reporting (BRSR) have improved environmental transparency among companies. Nevertheless, many disclosures remain qualitative rather than quantitative. The study concludes that while awareness and reporting of environmental sustainability have increased among Indian manufacturing companies, the practical implementation of comprehensive green accounting practices is still evolving.
Keywords Green Accounting, Environmental Accounting, Sustainability Reporting, Manufacturing Companies, Environmental Disclosure
Field Business Administration
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-08-23
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.86322

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