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Ashoka, M. L.
- Integrated Reporting as a New Dimension of Corporate Reporting: An Indian Perspective
Abstract Views :199 |
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Authors
Affiliations
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN
Source
Journal of Commerce and Accounting Research, Vol 9, No 3 (2020), Pagination: 63-73Abstract
Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing and reporting economic, environmental and social aspects. Reporting economic, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature and involves analysing the awareness level of IR practices among academicians, accountants and auditors. It also evaluates the level of compliance of voluntary IR practices with GRI. Data were collected both from primary and secondary sources and collected data were analysed with the help of statistical tools such as reliability analysis, t-test, levene’s test. The study concludes that the academicians, accountants and auditors positively perceive the impact of IR practices on various aspects of business and there exist differences in IR reporting practices among selected companies as per GRI guidelines.Keywords
Integrated Reporting, GRI, Non-Financial Reporting, Sustainability Reporting.- An Analysis of Natural Resources Accounting Framework in India
Abstract Views :152 |
PDF Views:0
Authors
Affiliations
1 UGC-Senior Research Fellow, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Professor, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 Associate Professor, Department of Business Administration, School of Business and Commerce, Manipal University, Jaipur, Rajasthan, IN
1 UGC-Senior Research Fellow, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Professor, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 Associate Professor, Department of Business Administration, School of Business and Commerce, Manipal University, Jaipur, Rajasthan, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 4 (2021), Pagination: 55-63Abstract
The social and economic development of a country is dependent on the efficient use, conservation, and protection of natural resources. Today, we are in a globalised era, and India is one of the fastest-growing economies across the globe, so there is more utilisation of natural resources. It is a matter of sustainability of natural resources in the country; therefore, accountability of utilisation of natural resources by both private and government enterprises is to be efficiently done. For this purpose, there is a need to have an accounting framework, which is possible through Natural Resources Accounting (NRA). The present paper attempted to evaluate the current status of NRA from the Indian perspective, valuation approaches used in NRA, and to analyse the perception of academicians in the stream of accounting and economics. To analyse the data, descriptive statistics and Levene’s independent t-test are used. It can be concluded that the academicians of both the streams are aware of NRA practices and its importance on various aspects of the economy of a particular country, and the globe at large. Further, it is found that there is some level of awareness, and perceived impact of NRA is observed by both accounting and economics teachers in the Indian context.Keywords
Natural Resource Accounting, Natural Resource Valuation Methods, GASABReferences
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