ANALYZING GREEN INITIATIVES: A TREND ANALYSIS OF ENVIRONMENTAL ACCOUNTING IN SAIL

Registration ID: IJNRD_218252

Published ID: IJNRD2404412

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Khushboo Patel, Vimal kumar Patel , Harsha Sirmour

Green Initiatives, Sustainability Environmental Accounting Disclosure Practices (EADP), Environmental Accounting, SAIL,

Purpose- In the pursuit of sustainable economic paradigms, the present study investigates the importance of Environmental Accounting Disclosure Practices (EADP) and green initiatives taken by the Steel Authority of India Ltd. (SAIL). Through a focused exploration of the dynamics of Environmental Accounting and Financial Performance of SAIL. This research employs a comprehensive trend analysis to unexplored underlying patterns and potential drivers. Design/ Methodology - Employing an empirical approach, this research draws its foundation from a meticulous compilation and assessment of data gathered from diverse secondary sources, including articles, Newspapers, Theses, Magazines, and SAIL's Annual reports. Encompassing a decade's worth of data spanning from 2011-12 to 2022-23, a comprehensive trend analysis was undertaken. Findings- This study mainly focuses on the environmental accounting practices followed by SAIL. We found that CO2 emission in the SAIL plant was higher than international standards, but at the same time company added new environmental accounting policies as per CSR norms and even contribute more than their limits. The analysis has been made to understand the changes made by the SAIL concerning the ever-changing environment. Research implication- In light of these revelations, the study formulates insightful suggestions aimed at enhancing the environmental accounting information relayed to stakeholders. Originality/ Value- This study not only enriches the existing body of knowledge but also serves as a springboard for refining strategic decision-making.

Published Paper   E-Certificate

Khushboo Patel, Vimal kumar Patel , & Harsha Sirmour (April-2024). ANALYZING GREEN INITIATIVES: A TREND ANALYSIS OF ENVIRONMENTAL ACCOUNTING IN SAIL. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(4), e85-e100. https://ijnrd.org/papers/IJNRD2404412.pdf

Volume 9 Issue 4, April-2024

Pages : e85-e100

Paper Reg. ID: IJNRD_218252

Published Paper Id: IJNRD2404412

Downloads: 000122026

Research Area: Commerce

Author Type: Indian Author

Country: BHILAI, Chhattisgarh, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2404412.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2404412

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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