Bibliography

1. Agarwal, N. P. and Jain, S. (2002), “Environmental Reporting and

Auditing”, (Edited) 1st Edition, Raj Publishing House, Jaipur.
2. Agarwal, R. S. (2003), “Corporate Social Information Disclosure-A
Comparative Study”, The Management Accountant, Vol.38, No. 6, June,
pp.412-416.
3. Ansari, A. A. (2001), “Environmental Accounting and Reporting”, The
Indian Journal of Commerce, Vol. 54, No. 3, July- September, pp.84-96.
4. Aramvalarthan, S. and Sekar, P. C.(2006), “Carbon Emissions Trading- An
Emerging Business Opportunity for India”, The Management Accountant,
Vol.41, No. 6, June, pp.443-445.
5. Banerjee, B. (2002), “Accounting for Corporate Environmental
Management in India”, The Management Accountant, Vol.37, No. 12,
December, pp.904-908.
6. Banerjee, B. (2002-2004), “Corporate Environmental Management”,
Business Studies, Vol. XXV, pp. 1-12.
7. Banerjee, B. (2006), “Corporate Environmental Accounting and
Reporting”, The Chartered Accountant, April, pp.1432-1439.
8. Bewley, K. and Li, Y. (2000), “Disclosure of environmental information by
Canadian manufacturing companies: A voluntary disclosures
perspective’’, Advances in Environmental Accounting and Management,
vol. 1, pp. 221-226.
9. Bose, S. (2006), “Environmental Accounting and Reporting in Fossil Fuel
Sector: A Study on Bangladesh Oil, Gas and Mineral Corporation
(Petrobangla)”, The Cost and Management, Vol.34, No.2, pp.53-67.

287
10.Brammer, S. and Pavelin, S. (2006), “Voluntary Environmental Disclosure
by Larger U.K. Companies”, Journal of Business Finance and Accounting,
Vol.33, Issue 7-8, pp. 1168-1188.
11.Brockhoff, K. (1979), “A note on external social reporting by German
Companies: A survey of 1973 company reports”, Accounting,
Organizations and Society, Vol.4, Issue 1-2, pp. 77-85.
12.Campbell, D. (2004), “A longitudinal and cross-sectional analysis of
environmental disclosures in U.K. Companies- a search note”, The British
Accounting Review, Vol.36, Issue 1, pp.107-117.
13.Chatterjee, M. (2002-2004), “Control of Industrial Pollution in Kolkata
Metropolitan Area”, Business Studies, Vol. XXV, pp. 180-200.
14.Chauhan, M. (2005), “Concept of Environmental Accounting and
Reporting Practice in India”, The Chartered Accountant, November,
pp.720-726.
15.Chauhan, M. (2006), “Environmental Indicators”, The Management
Accountant, Vol.41, No. 6, June, pp.446-447.
16.Cheema, C. S. and Singh, R.I. (2004), “Stakeholders and Environmental
Disclosure- A Study of Indian Companies”, The Indian Journal of
Commerce, Vol. 57, No.3, July- September, pp.143-156.
17.Clarkson, Y., Li, Y., Richardson, G.D. and Vasvari, F.P. (2007),
“Revisiting the relation between environmental performance and
environmental disclosure: An empirical analysis”, Accounting,
Organizations and Society.
18.Coupland, C. (2006), “Corporate social and environmental responsibility in
web based reporting: Currency in the banking sector?”, Critical Perspective
on Accounting, Vol.17, Issue 7, Nov, pp. 865-881.

288
19.Dave, G.L. (2003), “Social Auditing Practices in Indian Corporate Sector”,
The Indian Journal of Accounting, Vol. XXXIV, December, pp.39-43.
20.Debnath, S. K. (2003), “Environmental Pollution and Social Degradation”,
The Management Accountant, Vol. 38, No. 6, June, pp. 410-411.
21.Deo, M. (2005), “Environmental Accounting- An Aid to Managerial
Decision Making”, The Management Accountant, Vol. 40, No. 6, June,
pp.467-468.
22.Dierkes, M. and Preston, L.E. (1977), “Corporate social accounting and
reporting for the physical environment: A critical review and
implementation proposal”, Accounting, Organizations and Society, Vol.2,
Issue 1, pp. 3-22.
23.Epstein, M. and Elias, H. (1975), “Dimensions of Corporate Social
Reporting”, Management Accounting, March, pp.36-40.
24.Epstein, M., Flamholtz, E. and Mc.Donough, J. (1976), “Corporate social
accounts in the United States of America: State of the art and future
prospects”, Accounting, Organizations and Society, Vol.1, Issue 1, pp. 23-
42.
25.Epstein, M. J. and Wisner, P.S. (2005), “Managing and Controlling
Environmental Performance: Evidence from Mexico”, Advances in
Management Accounting, Vol. 14, pp. 115-137.
26.Fekrat, M. A. and Inclan, C. and Petroni, D. (1996), “Corporate
environmental disclosures: Competitive disclosure hypothesis using 1991
annual reports data”, The International Journal of Accounting, Vol.31,
Issue 2, pp.175-195.
27.Freedman, M. and Jaggi, B. (2005), “Global warming, commitment to the
Kyoto Protocol, and accounting disclosures by the largest global public

289
 firms from polluting industries”, The International Journal of Accounting,
Vol.40, Issue 3, pp.215-232.
28.Frotes, H. (2002), “The Need for Environmental Reporting by Companies”,
Greener Management International, (Winter Ed.), pp.77-92.
29.Gale, R., Robert, J. P. and Peter, K. Stokoe (2001), in Chris Madu (Ed.)
“Handbook of Environmentally Conscious Manufacturing” Kluwer
Academy Publishing, pp.119-137.
30.Gamble, G. O., Hsu, K. H., Jackson, C. and Tollerson, C. D. (1996),
“Environmental Disclosures in Annual Reports: An International
Perspective”, The International Journal of Accounting, Vol.31, Issue 3,
pp.293-331.
31.Garg, S. and Sinha, M. (2004), “Environmental Reporting in India”, The
Indian Journal of Commerce, Vol. 57, No.3 , July – September, pp.186-
190.
32.Ghosh, A. (2003), “Corporate Social Accounting-Empirical research and
studies in India and abroad”, The Management Accountant, Vol.38, No. 6,
June, pp.417-424.
33.Ghosh, S. (2001), “Environmental Disclosures in Corporate Annual
Reports in India: A Case Study”, The Indian Journal of Accounting, Vol.
XXII, June, pp.15-22.
34.Ghosh, S. (2004), “Social Accounting”, The Indian Journal of Accounting,
Vol. XXXV (1), December, pp.36-40.
35.Ghosh, S. (2004), “Social Accounting and Social Responsibility
Reporting”, The Management Accountant, Vol.39 No. 2, February, pp.105-
107.

290
36.Gosh, A. and Chakroborty, S. (2005), “Environmental Accounting: An
Attempt for Sustainable Development with Methodological Approach”,
The Management Accountant, Vol. 40, No. 6, June, pp. 448-451.
37.Gray, R. and Bebbington, J. (2000), “Environmental accounting,
managerialism and sustainability: Is the planet safe in the hands of business
and accounting?” Advances in Environmental Accounting and
Management, vol. 1, pp. 1-44.
38.Gray, R., Bebbington, K. and Walter, D. (1993), “Accounting for the
Environment”, Paul Chapman Publishing, London.

39.Gupta, K.R., Jankowska, M. A. and Maiti, P. (2007), “Global Environment

Problem and Policies”, Edited Vol. 1, Atlantic Publishers and Distributors
(p) Ltd. New Delhi.
40.Gupta, N. D. (1997), “Environmental Accounting”, 1st Ed. Wheeler
Publishing, New Delhi.
41.Holland, L. and Foo, Y.B. (2003), “Differences in environmental reporting
practices in the U.K. and U.S. : the legal and regulatory context”, The
British Accounting Review, Vol.35, Issue 1, pp.1-18.
42.Hughes, S.B., Sander, J. F. and Reier, J.C. (2000), “Do environmental
disclosures in U.S. annual reports differ by environmental performance?”
Advances in Environmental Accounting and Management, vol. 1, pp. 141-
161.
43.Ingram, R. W. (1978), “An Investigation of the Information Content of
(Certain) Social Responsibility Disclosure”, Journal of Accounting
Research, Vol. 16, autumn, pp.270-285.

291
44.Jaggi and Zhao (1996), “Environmental performance and reporting:
Perception of managers and accounting professionals in Hong Kong”, The
International Journal of Accounting, Vol.31, Issue 3, pp.333-346.
45.Kamla, R. (2007), “Critically Appreciating Social Accounting and
Reporting in the Arab Middle East: A Post Colonial Perspective”,
Advances in International Accounting, Vol. 20, pp. 105-177.
46.Karim, K.E., Lacina, M.J. and Rutledge, R.W. (2006), “The Association
between Firms Characteristics and the level of Environmental Disclosure in
Financial Statement Footnotes”, Advances in Environmental Accounting
and Management, Vol.3, pp.77-109.
47.Kitamural, M., Kandal, Y., Hirayamal, K. and Kokubu, K. (2002), “A
Study on Comparability of Environmental Reports in Three Industries:
Automobile, Beer Brewery and Chemicals”, Discussion Paper, IGES
Kansai Research Centre, Japan.
48.Kumar, A., Kaur, S. and Srivastava, A. (2004), “Corporate Social
Reporting”, The Indian Journal of Accounting, Vol. XXXV (1), December,
pp.73-77.
49.Lee, T. M. and Hutchison, P.D. (2005), “The Decision to Disclose
Environmental Information: A Research Review and Agenda”, Advances
in Accounting, Vol. 21, pp.83-111.
50.Loli, L.N. and Gahi, V. (2002), “Corporate Environmental Responsibility
and Auditor’s Role”, The Management Accountant, Vol.37, No. 7, July,
pp.506-509.
51.Mazi, M. M. (2000), “Environmental Accounting and Reporting- An
Emerging Issue”, The Indian Journal of Commerce, Vol.53, No. 1 & 2,
January-June, pp. 107-114.

292
52.Milne, M.J. and Adler, R.N. (1999), “ Exploring the Reliability of Social
and Environmental Disclosure Content Analysis”, Accounting, Auditing
and Accountability Journal, Vol. 12, Issue 2, pp. 237-256.
53.Mohanty, B. K. (2006), “Environmental Accounting: an emerging concepts
for project evaluation”, The Management Accountant, Vol.41, No. 4, April,
pp.324-327.
54.Moneva, J.M. and Llena, F. (2000), “Environmental Disclosures in the
Annual Reports of Large Companies in Spain”, IDEA Search article,
University of Connecticut, Department of Economics.
55.Moore, D. (2008), “Transformation of the Australian Public Sector and
Environmental Accounting Practices: the case of Water”, Australian
Accounting Business and Finance Journal, VOL.2, No.1, pp.74-94.
56.Munipalle, U. (2005), “Environmental Accounting: An Analysis of the
Existing and Alternative Economic Instruments”, The Management
Accountant, Vol. 40, No. 4, April, pp.260-265.
57.Murthy, V. and Abeysekera, I. (2008), “Corporate Social Reporting
Practices of Top Indian Software Firms”, Australian Accounting Business
and Finance Journal, VOL.2, No.1, pp.38-73.
58.Niskala, M. and Pretes, M. (1995), “Environmental reporting in Finland: A
note on the use of annual reports”, Accounting, Organisations and Society,
Vol.20, Issue 6, pp. 457-466.
59.Noor, A. N. I. and Pramanik, A.K. (2001), “New Areas of Corporate Social
Reporting”, The Indian Journal of Accounting, Vol. XXXII, December,
pp.54-61.

293
60.Nyquist, S. (2003), “The legislation of environmental disclosures in three
Nordic countries- a comparison”, Business Strategy and the Economics,
Vol. 12, Issue 1, pp.12-25.
61.Oza, H.S. (2004), “Environmental Accounting: Role of Management
Accountant”, The Management Accountant, Vol. 39, No. 10, October,
pp.808-812.
62.Oza, H.S. (2004), “Environmental Accounting: Linkages with Management
Control System”, The Management Accountant, Vol. 40, No. 6, June,
pp.454-458.
63.Parkash, N. (2006), “Environmental Accounting in India- A Survey of
Indian Companies”, Management Accounting Research.
64.Patil, C.S. and Biradar, P.M. (2009), “Environmental Education”, 1 st Ed.
A.P.H. Publishing Corporation, New Delhi.
65.Patra, S. (2003), “Accounting and Reporting for Environment- A Case
Study of TISCO”, The Management Accountant, Vol. 38, No. 6, June, pp.
405-409.
66.Patten, D.M. and Crampton, W. (2004), “Legitimacy and the Internet: An
Examination of Corporate Webpage Environmental Disclosure”, Advances
in Environmental Accounting and Management, vol. 2, pp. 31-57.
67.Pope, N. (1971), “Accounting for Pollution Costs”, Master’s Dissertation
Texas University Lubbock, Texas.
68.Porwal, L.S. and Sharma, N. (1991), “Social Responsibility Disclosure by
Indian Companies”, The Chartered Accountant, February, pp.630-635.
69.Pramanik, A. (2002), “Environmental Accounting and Reporting”,
(Edited), 1st Ed. Deep and Deep Pub. Pvt. Ltd., New Delhi.

294
70.Pramanik, A. K., Shil, A. C. and Das, B. (2007), “Environmental
Accounting and Reporting with Special Reference to India”, The I.C.M.A.
of Bangladesh, December.
71.Rao, N. and Gupta, D. (2004), “Social Responsibility Disclosure Practices
in Public Enterprises”, The Indian Journal of Commerce, Vol.57, No. 1,
January-March, pp. 45-50.
72.Reddy, P.I. and Reddy, K.K. (2003), “Social Performance of Public
Enterprises-A Case Study”, The Management Accountant, Vol.38 No. 5,
May, pp.365-370.
73.Sanjeevaiah, B.C. (2002), “Environmental Accounting”, The Indian
Journal of Accounting, Vol. XXXIV (1), December, pp.74-77.
74.Sarkar, S. (2005), “Accounting for Green House Gas Emission”, The
Management Accountant, Vol. 40, No. 11, November, pp. 897-901.
75.Schreuder, H. (1979), “Corporate social reporting in the Federal Republic
of Germany: An overview”, Accounting, Organizations and Society, Vol.4
Issue 1-2, pp. 109-122.
76.Sefcik, S.E., Soderstrom, N.S. and Stinson, C.H. (1997), “Accounting
through Green Coloured Glasses: Teaching Environmental Accounting”,
Accounting Education, Vol.12, No.1, pp.129-140.
77. Segnestam, L. (1999), “Environmental Performance Indicators- A Second
Edition Note”, The World Bank Environment Department, Environmental
Economics Series, Paper No. 71.
78.Shankaranayana, H. V. (1999), “Eco Accounting: An Instrument for
strategic managerial decision”, The Indian Journal of Accounting, Vol.
XXX, June, pp.28-31.

295
79. Shrivastava, A. K. (2003), “Environment Audit”, 1st Ed. A.P.H. Publishing
Corporation, New Delhi.
80.Singh, R. I. (2005), “Corporate Environmental Reporting Practices in
India”, The Indian Journal of Commerce, Vol. 58, No. 1, March, pp.128-
142.
81.Spicer, B. H.(1978), “Corporate Social Performance and Information
Disclosure: An Empirical Study”, The Accounting Review, Vol. I. III, No.
1, January, pp. 94-111.
82.Staden, C.J.V. and Hooks, J. (2007), “A comprehensive comparison of
corporate environmental reporting and responsiveness”, The British
Accounting Review, Vol.39, Issue 3, pp.197-210.
83.Sumiani, Y., Haslinda, Y. and Lehman, G. (2007), “Environmental
reporting in a developing country: a case study on status and
implementation in Malaysia”, Journal of Cleaner Production, Vol. 15, Issue
10, pp. 895-901.
84.Trotman, K. T. (1979), “Social Responsibility Disclosure by Australian
Companies”, March, pp. 24-28,
85.Tuwaijri, S. A., Christensen, J.E. and Hughes, K. A. (2004), “The relations
among environmental disclosure, environmental performance, and
economic performance: a simultaneous equation approach”, Accounting,
Organizations and Society, Vol.29, Issue 5-6, pp. 447-471.
86.Verma, J., Saxena, P. and Kaushik, S.P. (2002), “Measuring Corporate
Social Reporting in Indian Public Sector Enterprises”, The Indian Journal
of Accounting, Vol. XXXII, June, pp.15-20.
87.Walden, W. D. and Stagliano, A. J. (2004), “An Assessment of the Quality
of Environmental Disclosure Themes”, available online March, 2004.

296
88.Wilmhurst, T. and Frost, G. (2000), “Corporate Environmental Reporting:
A Test of Legitimacy Theory”, Accounting, Auditing and Accountability
Journal, Vol. 13, Issue 1, pp. 10-26.
89.Wiseman, J. (1982), “An evaluation of environmental disclosures made in
corporate annual reports”, Accounting, Organizations, and Society, Vol. 7,
No. 1, pp. 63-68.
90.“A Manual for the Preparers and Users of Eco-efficiency Indicators”,
Version 1.1, Prepared for the United Nations Conference on Trade and
Development, Geneva 2002.
91.“Accounting and Financial Reporting for Environmental Costs and
Liabilities”, Guidance Manual Prepared for the United Nations Conference
on Trade and Development, Geneva 2002.
92.“Developing an Environmental Accounting System (Year 2000 report)”,
Environment Agency, Japan.
93.“Disclosure of the Impact of Corporations on Society: Current Trends and
Issues”, United Nations Conference on Trade and Development, U.N.
Publication, 2004.
94.“European SMEs and Social and Environmental Responsibility Report”,
Observatory of European SMEs, European Commission, No.4, 2007.
95.“Global Assessment of Environment Statistics and Environmental
Economic Accounting”, United Nations Statistical Commission Report
(1947-2007), UNCEEA website.
96.“Guidance on Corporate Responsibility Indicators in Annual Reports”,
United Nations Conference on Trade and Development, U.N., 2008.

297
97.“Handbook on National Accounts: Integrated Environmental and
Economic Accounting”, Prepared by UN, EC, IMF, OECD and World
Bank, 2003.
98.“Introduction to the Environmental Accounting Guideline”, Ministry of
Environment, Japan, 2002.
99.Government of India (2006), “National Environmental Policy (NEP)”
pp.21, pdf.
Websites:
1. www.defra.gov.uk
2. www.emanu-eu.net
3. www.emawebsite.org
4. www.environment-agency.gov.uk
5. www.enviroreporting.com/others/cer_europe.pdf
6. www.globalreporting.org

7. http://hppcb.nic.in/NEP2006.pdf

8. www.oecd.org/daf/investment
9. http:// unstat.un.org/unsd/envaccounting

298