Advanced International Journal for Research

E-ISSN: 3048-7641   •   Impact Factor: 9.11

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The Impact of Environmental Accounting Practices on Financial Performance: Evidence from Indian Listed Companies

Author(s) Jyoti Kumari, Dr. Sumit Chandra
Country India
Abstract The growing global emphasis on sustainability and responsible corporate behaviour has positioned environmental accounting as a vital tool for measuring, managing, and reporting environmental costs and impacts. In India, regulatory developments such as the Securities and Exchange Board of India’s (SEBI) mandate on Business Responsibility and Sustainability Reporting (BRSR) have significantly increased pressure on listed firms to disclose their environmental performance. Despite these developments, the empirical link between environmental accounting practices (EAP) and financial performance remains underexplored in the Indian context. This study examines the impact of environmental accounting practices on the financial performance of Indian listed companies from 2017 to 2024. Using content analysis of annual and sustainability reports, an Environmental Accounting Practices Index (EAPI) is constructed to capture the extent and quality of environmental disclosures. Financial performance is assessed using indicators such as Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), and Tobin’s Q. Panel regression analysis is employed to examine the association between EAPI and financial performance, controlling for firm size, age, leverage, and industry type. Preliminary findings suggest a positive relationship between higher environmental accounting disclosure and improved financial performance, with stronger effects observed in energy-intensive and manufacturing sectors compared to service-oriented firms. This paper contributes to the literature by providing empirical evidence from an emerging economy and offers policy insights for strengthening sustainability disclosures in India.
Field Business Administration
Published In Volume 6, Issue 6, November-December 2025
Published On 2025-12-27
DOI https://doi.org/10.63363/aijfr.2025.v06i06.2721
Short DOI https://doi.org/hbg695
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