Corporate Sustainability Practices in Polluting Industries: Evidence from India, China and USA

Prem Sagar Mishra; Ajay Kumar; Niladri Das

doi:10.35784/pe.2020.1.17

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Published: Jan 2, 2020

DOI: https://doi.org/10.35784/pe.2020.1.17

Issue Vol. 15 No. 1 (2020)

Articles

China’s Environmental Protection in the New Era from the Perspective of Eco-civilization Construction
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Achieving Sustainable Competitive Advantage Through Intellectual Capital and Corporate Character: The Mediating Role of Innovation
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Ethics of Sustainable Development from the View of A. Badiou’s Critique of Contemporary Ethics
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Ecological Performance: Ethnic Fragmentation versus Governance Quality and Sustainable Development
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The Theoretical Foundations of Management in Terms of the Implementation of the Process of Globalization and Sustainable Development in the Real Sphere
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Consumption and Sustainable Development: Ethical Aspects
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The Role of Language in Sustainable Development: Multilingualism and Language Literacy in India
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Value Theory in the Economics of Sustainable Development
Małgorzata Pink

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Women’s Attitude Towards Environment Sustainability Through Natural Preservation
Jyoti Kumari, Ajit Kumar Behura, Sarita Kar

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The Impact of Selected Biotechnology Processes for Sustainable Development of the Environment and Human Life
Aleksandra Badora, Magdalena Celińska

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Surveys as Means of Understanding User-behaviour with Respect to Energy Usage in Households, Prior to Decision-making to Promote Sustainability
G Venkatesh, Are Kjeang

119-134
Sustainable Habitat as the Main Factor of Urbanization Development: 19th-20th Centuries
Azizov Aghasalim

135-148
A Comprehensive Approach: Inclusive, Smart and Green Urban Development
Justyna Przywojska, Aldona Podgórniak-Krzykacz

149-160
Corporate Sustainability Practices in Polluting Industries: Evidence from India, China and USA
Prem Sagar Mishra, Ajay Kumar, Niladri Das

161-168
The Possibility of Using Winter Oilseed Rape (Brassica napus L. var. Napus) for Energy Purposes
Jakub Siemek, Jan Macuda, Łukasz Łukańko, Jakub Nowak, Tadeusz Zając

167-177
Reconsidering Land System Changes in Borderlands: Insights from the China-ASEAN Borderland
Xiaobo Hua, Yasuyuki Kono

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NER300: Success or Failure of Public Support for Low-emission Technologies?
Grażyna Borys

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The Identification of the Luhansk Region and the Region Act’s According to the Qualification of Their Sustainable Development in the Conditions of the Joint Forces Operation
Inna Zablodska, Svitlana Hrechana, Daria Zablodska

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Sustainable Development Goals in Arab Region – United Arab Emirates’ Case Study
Adam Krzymowski

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Theatre for Sustainable Development: Jana Sanskriti’s Participatory Ideologue and Practice
Shubhra Ghoshal, Nirban Manna

221-227
Risk and Uncertainty in Sustainable Development: Undertaking Politics of the Climate Change in the United States
Olena Ovchynnikova

229-235

DOI

https://doi.org/10.35784/pe.2020.1.17

Authors

Prem Sagar Mishra

psmcoal@gmail.com

Department of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004, India

Ajay Kumar

ajay.dms16@gmail.com

Department of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004, India

Niladri Das

niladri_pnu2003@yahoo.co.in

Department of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004, India

Abstract

In recent years, the tilt of the corporate world towards non-financial reporting can be clearly seen from traditional accounting practices. Sustainability reporting disclosures are an important tool for providing information about the environmental and social performance of companies to their various stakeholders. From a financial perspective, for any firm, there is always a possibility of reporting more of the information that favours their interests or conceal that which is not in their favour. This study evaluates the annual and sustainability reports of 380 Indian, 400 Chinese and 400 USA companies from five highly polluting industries on the basis of GRI (global reporting initiatives) guidelines. From the result, it is inferred that the findings are consistent with the legitimacy theory. The result shows that the profitability and capital structure of firms in the sample do not affect the sustainability reporting practices significantly. In addition, larger firms have a tendency to disclose more information in their annual and sustainability reports than smaller firms.

Keywords:

environmental management, sustainability reporting, polluting industries, sustainability accounting, legitimacy theory

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Mishra, P. S., Kumar, A., & Das, N. (2020). Corporate Sustainability Practices in Polluting Industries: Evidence from India, China and USA. Problemy Ekorozwoju, 15(1), 161–168. https://doi.org/10.35784/pe.2020.1.17

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