How to cite this paper
Khan, S., Chouhan, V., Chandra, B & Goswami, S. (2014). Sustainable accounting reporting practices of Indian cement industry: An exploratory study.Uncertain Supply Chain Management, 2(2), 61-72.
Refrences
Adam, N. (2007). Corporate Environmental Reporting Expectation Gap: Evidence from India. The ICFAI Journal of Accounting Research, VI (2), 21-42.
Adams, C.A. (1998). Hill, W.Y. and Roberts, C.B., Corporate social reporting practices in Western Europe: Legitimating corporate behavior. British Accounting Review, 30, 1-21.
Adhikari, A., & Tondkar, R. H. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management & Accounting, 4, 75–105.
Ahmad, Z., Hassan, S., & Mohhmad, J. (2003). Determinants of Environmental Reporting in Malaysia. International Journal of Business Studies, 11, 69-90.
Ali, W., & Muhammad R. (2013). Factors Influencing Corporate Social And Environmental Disclosure (CSED) Practices In The Developing Countries: An Institutional Theoretical Perspective. International Journal of Asian Social Science, 3(3), 590-609
Andreson, M., & Skjott –Larsen, T. (2009). Corporate social responsibility in global supply chains. Supply Chain Management, an International Journal, 14(2), 75-86.
Fung, A., Graham, M., & Weil, D. (2001). The Political Economy of Transparency: What Makes Disclosure Policies Sustainable? Online from http://archonfung.net /docs/articles/2002/FGW Transparency1.pdf.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2013). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 1-11.
Bowman, E.H., & Haire, M., A. (1975). Strategic Posture towards Corporate Social Responsibility. California Management Review, 18(2), 49-58.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information – a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21-41.
Burritt, R.L., & Welch, S. (1997). Australian commonwealth entities: An analysis of their environmental disclosures. ABACUS, 33(1), 69-87.
Chatterjee, B., & Mir, M.Z. (2008). The current status of environmental reporting by Indian companies, Managerial Auditing Journal, 23(6), 609-629.
Chauhan, M., (2005). Concept of environmental accounting and practices in India. The Chartered Accountant, 54 (5), 720-726.
Cohen, J. R., Holder-Webb, L. L., Nath, L., & Wood, D. (2012). Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons, 26(1), 65-90.
Cormier, D., & Magnan, M. (1997). Investor’s assessment of implicit environmental liabilities: an empirical investigation. Journal of Accounting and Public Policy, 16, 215-241.
Cowen, S.S., Ferreri, L.B., & Parker, L.D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency based analysis. Accounting Organization and Society, 12(2), 11-122.
Lorenz,D.P., Trück, S., & Lützkendorf, T. (2007). Exploring the relationship between the sustainability of construction and market value: Theoretical basics and initial empirical results from the residential property sector. Property Management, 25(2),119–149
Fekrat, M.A., Inclan, C., & Petroni, D. (1996). Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting, 31(2), 175-195.
Fortes, A. (2002). The need for environmental reporting by companies. Green management International, 77-92.
Gamble G.O., Hsu, K., Kite, D., & Radtke, R.R. (1995). Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons, 9(3), 34-54.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Accounting. Auditing & Accountability Journal, 8(2), 47–77.
Guthrie, J. and Parker, L.D. (1990). Corporate social disclosure practice: A comparative international analysis, Advances in Public Interest Accounting, 3, 159-175.
Hackston, D. and Milne, M.J. (1996). Some determinant of social and environmental disclosures in New Zealand companies. Accounting Auditing and Accountability Journal, 9(1), 77-108.
Hira, T. K. (2012), Promoting sustainable financial behaviour: implications for education and research. International Journal of Consumer Studies, 36, 502–507.
Ho, J.C.L., & Taylor, M.E. (2007). An empirical analysis of triple bottom line reporting and its determinants: Evidence from the United States and Japan. Journal of International Financial Management and Accounting, 18, 123-150.
Idowu, S.O. (2011). Theory and practice of corporate social responsibility, Springer Heidelberg Dordrecht, London New York.
Kolk, A., Van der Veen, M. L., Van Wateringen, S. L., Van Der Veldt, D., & Walhain, S. P. (1999). KPMG International survey of environmental reporting 1999.
Karl-G?ran M?ler (1999). Resource accounting, sustainable development and well-being, resources accounting in China. Fondazione Eni Enrico Mattei (FEEM) Series on Economics, Energy and Environment,12, 73-116
KPMG. (1997). International Survey of environmental Reporting, Stockholm: Copenhagen, May. Cited by Kolk, A. (1999). Evaluating corporate environmental reporting. Business Strategy and the Environment, 8(4), 225-237.
Laan, S.V.D. (2009). The role of theory in explaining motivation for corporate social disclosures: Voluntary disclosures vs ‘Solicited’ Disclosures. Australasian Accounting Business and Finance Journal, 3(4), 15-29.
Laurie, M. (2006). Integrating and reporting an organization’s economic, social and environmental performance in expanded value added statement. Sustainability Accounting and Reporting, 21, 281-298.
Lawrence, C.M., & Khurana, I.K. (1997). Superfund liabilities and governmental reporting entities: An empirical analysis. Journal of Accounting and Public Policy, 16, 155-186.
Lorenz, D., Trück, S., & Lützkendorf, T. (2007). Exploring the relationship between the sustainability of construction and market value – Theoretical basics and initial empirical results from the residential property sector. Property Management, 25(2), 119-149.
Lydenberg, S., & Katie, G. (2008). Innovations in Social and Environmental Disclosure outside the United States. Domoni Social Investment, Report, 17-35.
Maria, S., Monterio, S., & Guzman, B.A. (2010). Determinants of Environmental Disclosure in Annual Reports of large Companies Operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204.
Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure, Journal of Management & Governance, 16(3), 477-509
Milne, MJ. (2010). Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look, Accountancy and Business Law. Dunedin, New Zealand: University of Otago.
Mitra, P.K. (2010). Sustainability Reporting Practices in India- Its Problems and Prospects. International Journal of Marketing, Financial Services & Management Research, 1(5), 77-82.
Nash, J., & Ehrenfeld, J. (1996). Code: Green Business Adopts Voluntary Environmental Standards, Environment, 38(1), 16-20.
Kuasirikun, N., & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17(4), 629 – 660
Orij, R. P. (2012). Societal determinants of corporate social disclosures: an international comparative study, Doctoral thesis, Leiden University.
Pahuja, S. (2007). Corporate Environmental Reporting Expectation Gap: Evidence from India. The ICFAI Journal of Accounting Research, VI (2), 21-42.
Perego, P., Kolk, A.(2012). Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. Journal of Business Ethics, 110(2), 173-190
Perry, 2000, Green Reporting Grows Accountability Age, 15 Februrary, 2013, Cited from Holland, L., & Boon Foo, Y. (2003). Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. The British Accounting Review, 35(1), 1-18.
Pramanik, A.K., Shil, C.N., & Das, B. (2007). Environmental accounting and reporting with special reference to India. MPRA, 7712, 1-25.
Steurer, R., Langer, M.E., Konrad, A., & Martinuzzi, A. (2013). Corporations, stakeholders and sustainable development I: A theoretical exploration of business–society relations. Journal of Business Ethics, 61(3), 263-281.
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366.
Simnett, R., Vanstraelen, A., & Chua, W.F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
Rüdiger, H, & Regina, L. (2013). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 1-15.
Samaha, K., & Dahawy, K. (2010). Factors influencing corporate disclosure transparency in the active share trading firms: An explanatory study, in Mathew Tsamenyi, Shahzad Uddin (ed.) 10 (Research in Accounting in Emerging Economies, 10), Emerald Group Publishing Limited, 87-118
Samuel O. I. (2011). Accounting for decision makers in a sustainable environment, Theory and Practice of Corporate Social Responsibility, 209-228.
Schmidheiny, S. (1992). Changing Course a Global Business Perspective on Development and the Environment, Cambridge MA: MIT Press.
Sean Milmo. (2005). Chemical Market Reporter, freelance journalist, February 14.
Shankar, R., Agarwal, U., Goel, P., & Jha, W. (2011). Business Strategies for the Indian Cement Industry, Manila, Philippines: IPEDR, IAC S IT Press
Sharma, S., & Ruud, A. (2003). On the path to sustainability: integrating social dimensions into the research and practice of environmental management. Business Strategy Environment, 12, 205–214.
Sing, R. I. (2007). Determinant of environmental disclosure- A study of Indian companies. The Accounting World, 56-66.
Smart, B. (1992). Beyond Compliance a New Industry view of the Environment, Washington, DC: World Resources Institute press.
Sulaiman A Al-T., Christensenb, T.E., & Hughes, K.E. (2004).The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society. 29,447–471
Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental Reporting in a Developing Country: a Case Study on Status and Implementation in Malaysia. Journal of Cleaner Production, 15, 895-901.
UNICD. (1992). The Rio Earth Summit: Summary of The United Nations Conference on Environment and Development, Stephanie Meakin, November, 1-10
Walden, W.D., & Schwartz, B.N. (1997). Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy, 16, 125-154.
Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Original Research Article, Accounting, 7(1), 53-63
Williams, S.L.M. (1998). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University.
Wycherley, I. (1997). Environmental managers and accounting. Journal of Applied Management Studies, 6(2), 169-184.
Adams, C.A. (1998). Hill, W.Y. and Roberts, C.B., Corporate social reporting practices in Western Europe: Legitimating corporate behavior. British Accounting Review, 30, 1-21.
Adhikari, A., & Tondkar, R. H. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management & Accounting, 4, 75–105.
Ahmad, Z., Hassan, S., & Mohhmad, J. (2003). Determinants of Environmental Reporting in Malaysia. International Journal of Business Studies, 11, 69-90.
Ali, W., & Muhammad R. (2013). Factors Influencing Corporate Social And Environmental Disclosure (CSED) Practices In The Developing Countries: An Institutional Theoretical Perspective. International Journal of Asian Social Science, 3(3), 590-609
Andreson, M., & Skjott –Larsen, T. (2009). Corporate social responsibility in global supply chains. Supply Chain Management, an International Journal, 14(2), 75-86.
Fung, A., Graham, M., & Weil, D. (2001). The Political Economy of Transparency: What Makes Disclosure Policies Sustainable? Online from http://archonfung.net /docs/articles/2002/FGW Transparency1.pdf.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2013). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 1-11.
Bowman, E.H., & Haire, M., A. (1975). Strategic Posture towards Corporate Social Responsibility. California Management Review, 18(2), 49-58.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information – a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21-41.
Burritt, R.L., & Welch, S. (1997). Australian commonwealth entities: An analysis of their environmental disclosures. ABACUS, 33(1), 69-87.
Chatterjee, B., & Mir, M.Z. (2008). The current status of environmental reporting by Indian companies, Managerial Auditing Journal, 23(6), 609-629.
Chauhan, M., (2005). Concept of environmental accounting and practices in India. The Chartered Accountant, 54 (5), 720-726.
Cohen, J. R., Holder-Webb, L. L., Nath, L., & Wood, D. (2012). Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons, 26(1), 65-90.
Cormier, D., & Magnan, M. (1997). Investor’s assessment of implicit environmental liabilities: an empirical investigation. Journal of Accounting and Public Policy, 16, 215-241.
Cowen, S.S., Ferreri, L.B., & Parker, L.D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency based analysis. Accounting Organization and Society, 12(2), 11-122.
Lorenz,D.P., Trück, S., & Lützkendorf, T. (2007). Exploring the relationship between the sustainability of construction and market value: Theoretical basics and initial empirical results from the residential property sector. Property Management, 25(2),119–149
Fekrat, M.A., Inclan, C., & Petroni, D. (1996). Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting, 31(2), 175-195.
Fortes, A. (2002). The need for environmental reporting by companies. Green management International, 77-92.
Gamble G.O., Hsu, K., Kite, D., & Radtke, R.R. (1995). Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons, 9(3), 34-54.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure, Accounting. Auditing & Accountability Journal, 8(2), 47–77.
Guthrie, J. and Parker, L.D. (1990). Corporate social disclosure practice: A comparative international analysis, Advances in Public Interest Accounting, 3, 159-175.
Hackston, D. and Milne, M.J. (1996). Some determinant of social and environmental disclosures in New Zealand companies. Accounting Auditing and Accountability Journal, 9(1), 77-108.
Hira, T. K. (2012), Promoting sustainable financial behaviour: implications for education and research. International Journal of Consumer Studies, 36, 502–507.
Ho, J.C.L., & Taylor, M.E. (2007). An empirical analysis of triple bottom line reporting and its determinants: Evidence from the United States and Japan. Journal of International Financial Management and Accounting, 18, 123-150.
Idowu, S.O. (2011). Theory and practice of corporate social responsibility, Springer Heidelberg Dordrecht, London New York.
Kolk, A., Van der Veen, M. L., Van Wateringen, S. L., Van Der Veldt, D., & Walhain, S. P. (1999). KPMG International survey of environmental reporting 1999.
Karl-G?ran M?ler (1999). Resource accounting, sustainable development and well-being, resources accounting in China. Fondazione Eni Enrico Mattei (FEEM) Series on Economics, Energy and Environment,12, 73-116
KPMG. (1997). International Survey of environmental Reporting, Stockholm: Copenhagen, May. Cited by Kolk, A. (1999). Evaluating corporate environmental reporting. Business Strategy and the Environment, 8(4), 225-237.
Laan, S.V.D. (2009). The role of theory in explaining motivation for corporate social disclosures: Voluntary disclosures vs ‘Solicited’ Disclosures. Australasian Accounting Business and Finance Journal, 3(4), 15-29.
Laurie, M. (2006). Integrating and reporting an organization’s economic, social and environmental performance in expanded value added statement. Sustainability Accounting and Reporting, 21, 281-298.
Lawrence, C.M., & Khurana, I.K. (1997). Superfund liabilities and governmental reporting entities: An empirical analysis. Journal of Accounting and Public Policy, 16, 155-186.
Lorenz, D., Trück, S., & Lützkendorf, T. (2007). Exploring the relationship between the sustainability of construction and market value – Theoretical basics and initial empirical results from the residential property sector. Property Management, 25(2), 119-149.
Lydenberg, S., & Katie, G. (2008). Innovations in Social and Environmental Disclosure outside the United States. Domoni Social Investment, Report, 17-35.
Maria, S., Monterio, S., & Guzman, B.A. (2010). Determinants of Environmental Disclosure in Annual Reports of large Companies Operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204.
Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure, Journal of Management & Governance, 16(3), 477-509
Milne, MJ. (2010). Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look, Accountancy and Business Law. Dunedin, New Zealand: University of Otago.
Mitra, P.K. (2010). Sustainability Reporting Practices in India- Its Problems and Prospects. International Journal of Marketing, Financial Services & Management Research, 1(5), 77-82.
Nash, J., & Ehrenfeld, J. (1996). Code: Green Business Adopts Voluntary Environmental Standards, Environment, 38(1), 16-20.
Kuasirikun, N., & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17(4), 629 – 660
Orij, R. P. (2012). Societal determinants of corporate social disclosures: an international comparative study, Doctoral thesis, Leiden University.
Pahuja, S. (2007). Corporate Environmental Reporting Expectation Gap: Evidence from India. The ICFAI Journal of Accounting Research, VI (2), 21-42.
Perego, P., Kolk, A.(2012). Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. Journal of Business Ethics, 110(2), 173-190
Perry, 2000, Green Reporting Grows Accountability Age, 15 Februrary, 2013, Cited from Holland, L., & Boon Foo, Y. (2003). Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. The British Accounting Review, 35(1), 1-18.
Pramanik, A.K., Shil, C.N., & Das, B. (2007). Environmental accounting and reporting with special reference to India. MPRA, 7712, 1-25.
Steurer, R., Langer, M.E., Konrad, A., & Martinuzzi, A. (2013). Corporations, stakeholders and sustainable development I: A theoretical exploration of business–society relations. Journal of Business Ethics, 61(3), 263-281.
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366.
Simnett, R., Vanstraelen, A., & Chua, W.F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937-967.
Rüdiger, H, & Regina, L. (2013). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 1-15.
Samaha, K., & Dahawy, K. (2010). Factors influencing corporate disclosure transparency in the active share trading firms: An explanatory study, in Mathew Tsamenyi, Shahzad Uddin (ed.) 10 (Research in Accounting in Emerging Economies, 10), Emerald Group Publishing Limited, 87-118
Samuel O. I. (2011). Accounting for decision makers in a sustainable environment, Theory and Practice of Corporate Social Responsibility, 209-228.
Schmidheiny, S. (1992). Changing Course a Global Business Perspective on Development and the Environment, Cambridge MA: MIT Press.
Sean Milmo. (2005). Chemical Market Reporter, freelance journalist, February 14.
Shankar, R., Agarwal, U., Goel, P., & Jha, W. (2011). Business Strategies for the Indian Cement Industry, Manila, Philippines: IPEDR, IAC S IT Press
Sharma, S., & Ruud, A. (2003). On the path to sustainability: integrating social dimensions into the research and practice of environmental management. Business Strategy Environment, 12, 205–214.
Sing, R. I. (2007). Determinant of environmental disclosure- A study of Indian companies. The Accounting World, 56-66.
Smart, B. (1992). Beyond Compliance a New Industry view of the Environment, Washington, DC: World Resources Institute press.
Sulaiman A Al-T., Christensenb, T.E., & Hughes, K.E. (2004).The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society. 29,447–471
Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental Reporting in a Developing Country: a Case Study on Status and Implementation in Malaysia. Journal of Cleaner Production, 15, 895-901.
UNICD. (1992). The Rio Earth Summit: Summary of The United Nations Conference on Environment and Development, Stephanie Meakin, November, 1-10
Walden, W.D., & Schwartz, B.N. (1997). Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy, 16, 125-154.
Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Original Research Article, Accounting, 7(1), 53-63
Williams, S.L.M. (1998). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University.
Wycherley, I. (1997). Environmental managers and accounting. Journal of Applied Management Studies, 6(2), 169-184.