Year: 2025
Type: article
Abstract: Environmental reporting is increasingly recognized as an essential element of corporate sustainability and accountability. This paper analyse the legal and regulatory framework governing environmental reporting in India. The study examines key environmental regulations in India, including the Environment (Protection) Act, 1986, the Water (Prevention and Control of Pollution) Act, 1974, the Air (Prevention and Control of Pollution) Act, 1981, and the Companies Act, 2013. In addition, it analyses important regulatory initiatives such as the Securities and Exchange Board of India’s (SEBI) mandate on Business Responsibility and Sustainability Reporting (BRSR), as well as the roles of institutions like the Central Pollution Control Board (CPCB) and the National Green Tribunal (NGT). The study further discusses both mandatory and voluntary environmental disclosures, highlighting the evolving legal framework guiding corporate environmental responsibility in India.
Source: European Economic Letters (EEL)
Author: Raj Laxmi Barik, K. Das Mohapatra
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413294774