BEHAVIORAL INSIGHTS: ENVIRONMENTAL ACCOUNTING INFLUENCES CONSUMERS' PERCEPTION OF CORPORATE SUSTAINABILITY
Dr. Mohit Jain , Rekha Choudhary
Department of ABST, University of Rajasthan, Jaipur, Rajasthan
Abstract
The current study focuses on the effect of environmental accounting on consumers' perception of corporate sustainability and the buying behaviour of consumers. Quantitative research design was employed, and the sample size of 116 respondents was selected. Primary data was collected using a structured questionnaire with a five-point scale. The study area aims at the respondent's level of awareness and comprehension of environmental accounting, the perception of importance of environmental accounting disclosure and attitudes towards environmental accounting disclosure and the degree of trust in the environmental accounting disclosure backed by mandatory reporting and independent verification. Descriptive statistics, one-sample t-tests, correlation analysis, simple linear regression and ANOVA were used to test the hypotheses using the five per cent level of significance. The results show that the respondents have a satisfactory level of awareness and understanding of environmental accounting and have a positive perception of the importance of environmental accounting. The results also show that environmental disclosures have a significant and positive influence on consumers' buying behaviour, meaning transparent environmental information has an influence on buying decisions. In addition, trust in environmental disclosures - backed by regulatory frameworks and independent verification - has a significant influence on the buying behaviour of consumers. The study concludes that environmental accounting is an important factor in shaping the perception of consumers about the sustainability of corporations and their purchasing decisions. Transparency and credible environmental reporting build consumer trust, enhance corporate reputation and promote sustainable business. The findings are offering valuable insights for corporate managers, policymakers and regulators for enhancing environmental reporting practices.
Keywords: Environmental Accounting, Corporate Sustainability, Environmental Disclosures, Consumer Buying Behavior, Trust and Transparency
Journal Name :
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EPRA International Journal of Research & Development (IJRD)
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Published on : 2026-03-11
| Vol | : | 11 |
| Issue | : | 3 |
| Month | : | March |
| Year | : | 2026 |