Work

Indicators for assessing the corporate environmental performance index: A comprehensive analysis

Year: 2026

Type: article

Abstract: Over a century of industrial growth has led to several environmental issues that now require urgent attention, including soil erosion, deforestation, environmental pollution and water pollution, global warming, and the depletion of the ozone layer. There are several strategies to address environmental challenges, including international environmental accords, government environmental laws and regulations, industrial environmental management practices, and environmentally conscious consumer behaviour. Considering these effective practices for the betterment of the environment are expected from the companies in their business operations. The study aims to explore the various factors considered while reporting companies' environmental performance. These factors or indicators represent the company's approach toward environmental protection. The study has identified the major environmental practices performed by the companies and how these practices are assessed and reported. Total energy consumption, usage of renewable energy, Green-House-Gas emission (Scope 1 & 2), water consumption, and energy intensity are environmental practices. The findings of the study will assist the company management in disclosing corporate environmental performance and achieving its sustainability.

Source: Environmental and Sustainability Indicators

DOI: 10.1016/j.indic.2026.101257

Authors: Shri Kant Dubey, Jeevesh Sharma

Institutions: Manipal University Jaipur, T A Pai Management Institute

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: gold

Estimated APC paid: $2,350