Journal of Commerce and Accounting Research

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Environmental Reporting-An Evaluation of the Sustainability Performance of BHEL


Affiliations
1 Assistant Professor, Department of Commerce, Tripura University, Tripura
2 Research Scholar, Tripura University, Tripura, India
     

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In the absence of mandatory reporting requirements in India, few corporate bodies make environmental disclosure purely on voluntary basis in the form of sustainability reporting. Thus, the purpose of the present paper is to assess whether Bharat Heavy Electricals Limited furnishes environmental information in accordance with the Global Reporting Initiative (GRI) guidelines and also to measure the performance of the company on the basis of the selected environmental performance indicators. The data for the present study has been collected from the Sustainability Report of the company and covers a time span of five years starting from 2012-13. The key findings of the study indicate that the company provides adequate information on selected environmental performance indicators in accordance to the GRI guidelines and also reported that the company has been able to reduce the consumption of resources like coal and diesel on year-to-year basis. It is recommended that the company should make disclosure on materials and natural resources used by manufacturing units in terms of volume and weight.

Keywords

Environmental Reporting, Global Reporting Initiative, Environmental Performance Indicators.
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  • Environmental Reporting-An Evaluation of the Sustainability Performance of BHEL

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Authors

Joy Das
Assistant Professor, Department of Commerce, Tripura University, Tripura
Animesh Bhattacharjee
Research Scholar, Tripura University, Tripura, India

Abstract


In the absence of mandatory reporting requirements in India, few corporate bodies make environmental disclosure purely on voluntary basis in the form of sustainability reporting. Thus, the purpose of the present paper is to assess whether Bharat Heavy Electricals Limited furnishes environmental information in accordance with the Global Reporting Initiative (GRI) guidelines and also to measure the performance of the company on the basis of the selected environmental performance indicators. The data for the present study has been collected from the Sustainability Report of the company and covers a time span of five years starting from 2012-13. The key findings of the study indicate that the company provides adequate information on selected environmental performance indicators in accordance to the GRI guidelines and also reported that the company has been able to reduce the consumption of resources like coal and diesel on year-to-year basis. It is recommended that the company should make disclosure on materials and natural resources used by manufacturing units in terms of volume and weight.

Keywords


Environmental Reporting, Global Reporting Initiative, Environmental Performance Indicators.

References