ANALYSING THE VARIATIONS IN GHG EMISSION REPORTING OF INDIAN COMPANIES


Vishnu K, Dr. Jeothilakshmi SK
1. Government Arts &Science College Calicut, Kerala, PG Department of Commerce, Sree Narayana College, Chelannur , Kozhikode- 673616, Kerala
Abstract
The quality of Greenhouse Gas (GHG) emission disclosure is crucial for assessing the environmental impact of organizations and for making informed decisions. This research is conducted to analyse the quality of emissions disclosure practices of Indian companies. The sample companies include top 100 companies listed by BSE according to market capitalization in 2024. Annual reports of these companies from 2018 to 2022 were analysed for collecting data. This study tries to address the GHG emissions disclosure practices of top 100 companies listed by BSE based on market capitalization in 2024, This also tries to understand the factors influencing the disclosure practices of companies which include the nature of industry, the size of the company and its ownership type. This research is descriptive and exploratory in nature. The study used statistical analysis such as descriptive statistics and regression to analyse data. The study found that GHG emission disclosure practices moderately vary among companies, most of the companies gave emphasis to climate change risk and opportunities and lesser focus on segment level emission and reduction plan. The industry type plays an integral role on the quality of emission disclosure practices especially the energy sector. This study attempts to identify variations in disclosure practices among companies, thereby contributing to the ongoing discourse on corporate environmental accountability. These lessons are important for practitioners and policymakers who seek to push for the advancement in the corporate sustainability.
Keywords: GHG Emission Disclosure, Environmental Reporting, Environmental Sustainability, Indian Companies
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)

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Published on : 2025-04-09

Vol : 12
Issue : 4
Month : April
Year : 2025
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