From Disclosure to Accountability: An Index-Based Evaluation of Environmental Accounting and ESG Integration in India's Chemical Industry
開示から説明責任へ：インド化学産業における環境会計とESG統合の指標ベース評価 (AI 翻訳)
Mugdha Paranjape, Prof. Dr. Arun Gaikwad
🤖 gxceed AI 要約
日本語
インドの化学企業を対象に、環境会計指標（EAI）を構築し、2018年から2023年の年次・サステナビリティ報告書の開示を分析。大手企業は中程度から高い開示水準を示す一方、中小企業はコンプライアンスとして扱う傾向を指摘。標準化と強制開示の必要性を提言。
English
This study constructs an Environmental Accounting Index (EAI) for Indian chemical companies, analyzing disclosures from 2018-2023. It finds that while large firms show moderate-to-high disclosure levels, smaller firms treat reporting as a compliance formality. The paper calls for standardization and mandatory disclosure norms to enhance ESG integration and accountability in India's chemical sector.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドの化学産業に焦点を当てた研究だが、日本企業にとっても環境会計指標の構築方法や開示の質評価は参考になる。特に、SSBJ開示や有報での環境情報の充実が求められる中、開示を戦略的ツールとして活用する視点は示唆に富む。
In the global GX context
This paper contributes to global disclosure scholarship by empirically evaluating environmental accounting practices in an emerging economy context. It highlights the gap between compliance-driven and strategic disclosure, relevant for ISSB and CSRD implementation in developing countries.
👥 読者別の含意
🔬研究者:Provides an empirical framework (EAI) for evaluating environmental disclosure quality in emerging markets.
🏢実務担当者:Offers benchmarks for improving environmental reporting and ESG integration in chemical companies.
🏛政策担当者:Supports arguments for mandatory disclosure standards and standardization in emerging economies.
📄 Abstract（原文）
The chemical industry, as one of the most resource-intensive and environmentally sensitive sectors, is facing increasing pressure to balance economic growth with ecological responsibility. This study aims to analyze the environmental accounting practices adopted by selected Indian chemical companies and evaluate the extent of their alignment with sustainable reporting frameworks. Using a descriptive and analytical research design, the study constructs an Environmental Accounting Index (EAI) based on disclosures in annual and sustainability reports from 2018 to 2023. The analysis examines key dimensions such as energy efficiency, waste management, emission reduction, and environmental expenditure. Findings reveal that while leading companies demonstrate moderate to high levels of environmental disclosure, smaller firms continue to treat such reporting as a compliance formality rather than a strategic tool. The study highlights the emerging role of environmental accounting in enhancing transparency, supporting ESG integration, and improving corporate reputation. It concludes that greater standardization and mandatory disclosure norms are essential to embed environmental accountability within India’s chemical sector and to strengthen its contribution toward sustainable industrial grow
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.20474477first seen 2026-08-07 04:48:05
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