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ArticlePeer ReviewedOpen AccessPlagiarism Passed
Paper ID:IJSREM53452

AN ANALYSIS OF ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING PRACTICES IN MANUFACTURING INDUSTRIES OF RAJASTHAN

Stream/Area:

-

Subject:

-

Paper ID:

IJSREM53452

Volume:

9 |

11 |

Nov 2025

Pages:

1-9

Publication Frequency:

Monthly (12 issues per year)

DOI
Digital Object Identifier
10.55041/IJSREM53452

License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.

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Authors

NG

NIDHI GOYAL

Business Administration

JAYOTI VIDYAPEETH WOMEN'S UNIVERSITY : JAIPUR

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PSKC

PROF.(DR.) SANJAY KUMAR CHHABRA

Business Administration

JAYOTI VIDYAPEETH WOMEN'S UNIVERSITY : JAIPUR

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Abstract

Across the globe, corporate reporting has been affected by the degradation of the environment and the concern for sustainability. In reporting and accounting for the environment, organizations measure, disclose, and manage their impact on the environment and sustainability, It looks at the impact of environmental accounting and sustainability reporting practices on the manufacturing industries of Rajasthan, India. The research examines the secondary data from the annual reports, sustainability reports, and corporate websites of selected firms and evaluates their reporting per the Global Reporting Initiative (GRI) and other international reporting frameworks, and studies the environmental accounting system challenges the industries face. It has been found that the large manufacturing firms have started reporting on sustainability, and that there is a lack of environmental accounting practices and that the limited practices are at the firms' discretion. In order to strengthen sustainability reporting in the manufacturing industries of Rajasthan practices, the authors recommend the enforcement of regulations, the creation of plain reporting frameworks, the increase of managers to understand the importance of sustainability reporting, and the improvement of position reporting practices.

KEYWORDS

Keywords: Environmental Accounting Sustainability Reporting Manufacturing Industries Corporate Disclosure GRI Framework

Cite This Article

NIDHI GOYAL, PROF.(DR.) SANJAY KUMAR CHHABRA, "AN ANALYSIS OF ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING PRACTICES IN MANUFACTURING INDUSTRIES OF RAJASTHAN," International Journal of Scientific Research in Engineering and Management, vol. 9, no. 11, pp. 1-9, Nov 2025. https://doi.org/10.55041/IJSREM53452

Full Article/Conclusion

Environmental accounting and sustainability reporting are essential tools for promoting sustainable industrial development. This study reveals that while manufacturing industries in Rajasthan have initiated sustainability disclosures, the overall practices remain fragmented and voluntary. Strengthening regulatory frameworks, enhancing corporate awareness, and promoting standardized reporting mechanisms can significantly improve environmental accountability. Effective implementation of environmental accounting will not only enhance corporate transparency but also contribute to long-term environmental sustainability in Rajasthan.

References

·        Selvaraju, S. (2025). Promoting a transition with inclusion in India: The role of Business Responsibility and Sustainability Reporting (BRSR). London School of Economics Research Repository. ·        Chouhan, V., Singh, P., & Goswami, S. (2025). Assessment of GHG Emission Towards Zero Carbon Industry in Rajasthan. In Environmental and Economic Sustainability. Springer. ·        Rajawat, S., & Mahajan, R. (2024). Trends and determinants of quality of sustainability reporting: An analysis of Indian banks. Discover Sustainability, Springer. DOI: 10.1007/s43621-024-00634-3 ·        Gandhi, T. P. (2024). Green Footprints: A Comparative Study of Accounting, Reporting Practices and Measurement of Selected Companies of India. GAP Gyan Journal, 12(2), 66–73. ·        Kumari, S., & Saxena, A. (2022). Green Accounting in India as a Sustainable Vision for Future: A Review. Amity Management Review, 12(3), 112–128. ·        Gola, K. R., Mendiratta, P., & Gupta, G. (2022). Green accounting and its application: A study on reporting practices of environmental accounting in India. World Review of Entrepreneurship, Management and Sustainable Development, 18(5), 543–556. DOI: 10.1504/WREMSD.2022.120767 ·        Chouhan, V., Sharma, R., & Goswami, S. (2021). Sustainable reporting practices of selected cement companies in India: A case study. Accounting Research Journal, 34(2), 88–96. ·        Khandelwal, A., & Chaturvedi, A. (2021). Environmental Accounting Disclosures and Financial Performance in India. SSRN Electronic Journal. DOI: 10.2139/ssrn.3842705 ·        Bhat, R. B., & Jaya, K. R. (2018). A Study on Environmental Accounting Practices Adopted by Select NIFTY Indian Companies. Commerce Spectrum, 6(1), 1–15. PDF ·        Khan, S. (2016). Disclosure of Environmental Reporting Practices: A Study of Select Industries in Rajasthan. IUP Journal of Management Research, 15(3), 42–55.  

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Publication Date

11/26/2025

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