Environmental Financial Reporting and Auditing Practices in India

ISBN-13: 9783846531983 / Angielski / Miękka / 2013 / 316 str.

Mohammad Firoz

Opis

India's economic development propelled by rapid industrial growth and is causing severe environmental problems that have local, regional and global significance. To address these environmental challenges, the Central Government has identified and targeted 17 highly polluting industries and 24 environmental problem areas. So, the study has been conducted over the existing some blue chip companies related to these polluting industries and environmental problem areas of India to check their reporting pattern and disclosure in the Annual Report. Later, these reporting pattern has been reviewed in the light of existing accounting principles such as Accounting Standards, IFRS, IFRIC, GRI Guidelines, ISO and various environmental laws in India.

O autorze

Dr. Mohammad Firoz is Assistant Registrar at the Indian Institute of Technology Patna (IIT Patna), India. He has served as visiting faculty at Jamia Millia Islamia, New Delhi, India, and worked with the Cambridge University Press India Private Limited. He holds a PhD and fellow member of Institute of Chartered Accountants of India.