THE ROLE OF ENVIRONMENTAL ACCOUNTING IN ACHIEVING SUSTAINABLE AND GREENER BUSINESS PRACTICES IN INDIA
インドにおける持続可能でよりグリーンなビジネス慣行を達成するための環境会計の役割 (AI 翻訳)
Devarshi Rajendrabhai Shah, Dr. Delnaz Jokhi
🤖 gxceed AI 要約
日本語
本稿は、インド企業が環境コストと影響を財務・運営判断に統合する環境会計の役割を考察する。急速な工業化と環境圧力の中で、環境会計は透明性と説明責任を高め、会社法2013やSEBIのESG報告要件への準拠を促進する。しかし、標準化された指標の欠如や専門知識不足などの課題も指摘し、政策標準化と能力構築の必要性を強調する。
English
This paper examines the role of environmental accounting in integrating environmental costs and impacts into corporate decisions in India. It highlights how environmental accounting enhances transparency, supports compliance with regulations like the Companies Act 2013 and SEBI ESG requirements, and contributes to sustainability goals. Challenges such as lack of standardized metrics and expertise are discussed, along with recommendations for policy standardization and capacity building.
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
インドの事例だが、日本企業がインド進出時に求められるESG開示や環境管理の参考になる。また、日本の有報・統合報告における環境情報開示の枠組み強化にも示唆を与える。
In the global GX context
This paper provides insights into environmental accounting practices in an emerging economy, contributing to the global discourse on ESG disclosure and regulatory evolution. It offers comparative perspectives for countries developing or refining environmental reporting standards, such as ISSB or CSRD.
👥 読者別の含意
🔬研究者:環境会計とESG報告の統合に関する実証研究の方向性を示す。
🏢実務担当者:インド市場で事業展開する企業は、現地の環境会計実務と規制対応の参考にできる。
🏛政策担当者:環境会計の標準化と強制力の強化に向けた施策立案の材料となる。
📄 Abstract（原文）
Environmental accounting serves as a critical tool in promoting sustainable business practices across India by systematically integrating environmental costs and impacts into corporate financial and operational decisions. This approach extends traditional accounting frameworks to include environmental factors such as pollution control, resource consumption, waste management, and ecosystem preservation, thereby offering a comprehensive view of business sustainability. In the face of rapid industrial growth and mounting ecological pressures, Indian businesses are increasingly adopting environmental accounting to align economic activities with national and global sustainability goals. The practice helps in enhancing transparency and accountability through rigorous environmental disclosure and supports compliance with evolving regulatory mandates like the Companies Act 2013 and SEBI’s ESG reporting requirements. Despite its advantages, environmental accounting faces challenges including lack of standardized metrics, limited expertise, and variable enforcement across industries. Addressing these requires coordinated efforts involving policy standardization, capacity building, stakeholder engagement, and robust monitoring mechanisms. Encouraging voluntary adoption alongside mandatory requirements can facilitate a smoother transition to sustainable practices. Ultimately, environmental accounting not only aids in risk management and regulatory compliance but also fosters innovation and long-term resilience, empowering Indian businesses to contribute meaningfully to sustainable development. It marks a strategic shift in viewing environmental stewardship as integral to economic success rather than a peripheral responsibility.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.19233792first seen 2026-05-14 22:36:42
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