Siji Cyriac | Kannur University (original) (raw)

Address: Bengaluru, Karnataka, India

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This study attempts to examine the sustainability reporting practices of top Indian and European ... more This study attempts to examine the sustainability reporting practices of top Indian and European companies. It also examined and compared the various sustainability disclosure practices of the top Indian and European companies for a period of one year, i.e., 2011. The study explores the type and extent of information on sustainability being disclosed by the companies with the help of a disclosure Index. The index of disclosure of sustainability used in this paper consisted of an extensive list of 99 items, as voluntary disclosure items. The study reveals that European Companies have attained remarkable improvement in the sustainability reporting practices whereas Indian companies need to improve in their reporting, though some companies have attained considerable progress in their sustainable reporting.. On the basis of the results, it can be suggested that Indian companies need to improve in their disclosure practices on sustainability. Secondly, the accounting authorities should e...

This study attempts to examine the sustainability reporting practices of top Indian and European ... more This study attempts to examine the sustainability reporting practices of top Indian and European companies. It also examined and compared the various sustainability disclosure practices of the top Indian and European companies for a period of one year, i.e., 2011. The study explores the type and extent of information on sustainability being disclosed by the companies with the help of a disclosure Index. The index of disclosure of sustainability used in this paper consisted of an extensive list of 99 items, as voluntary disclosure items. The study reveals that European Companies have attained remarkable improvement in the sustainability reporting practices whereas Indian companies need to improve in their reporting, though some companies have attained considerable progress in their sustainable reporting.. On the basis of the results, it can be suggested that Indian companies need to improve in their disclosure practices on sustainability. Secondly, the accounting authorities should e...

This study attempts to examine the sustainability reporting practices of top Indian and European ... more This study attempts to examine the sustainability reporting practices of top Indian and European companies. It also examined and compared the various sustainability disclosure practices of the top Indian and European companies for a period of one year, i.e., 2011. The study explores the type and extent of information on sustainability being disclosed by the companies with the help of a disclosure Index. The index of disclosure of sustainability used in this paper consisted of an extensive list of 99 items, as voluntary disclosure items. The study reveals that European Companies have attained remarkable improvement in the sustainability reporting practices whereas Indian companies need to improve in their reporting, though some companies have attained considerable progress in their sustainable reporting.. On the basis of the results, it can be suggested that Indian companies need to improve in their disclosure practices on sustainability. Secondly, the accounting authorities should e...

This study attempts to examine the sustainability reporting practices of top Indian and European ... more This study attempts to examine the sustainability reporting practices of top Indian and European companies. It also examined and compared the various sustainability disclosure practices of the top Indian and European companies for a period of one year, i.e., 2011. The study explores the type and extent of information on sustainability being disclosed by the companies with the help of a disclosure Index. The index of disclosure of sustainability used in this paper consisted of an extensive list of 99 items, as voluntary disclosure items. The study reveals that European Companies have attained remarkable improvement in the sustainability reporting practices whereas Indian companies need to improve in their reporting, though some companies have attained considerable progress in their sustainable reporting.. On the basis of the results, it can be suggested that Indian companies need to improve in their disclosure practices on sustainability. Secondly, the accounting authorities should e...

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