Volume : 4, Issue : 7, July - 2015

ENVIRONMENTAL ACCOUNTING � A CORPORATE SOCIAL RESPONSIBILITY TOOL FOR SUSTAINABLE DEVELOPMENT

Jayeeta Paul

Abstract :

<p>Corporate Social Responsibility(CSR) and Sustainable Development(SD) are issues that has been in the forefront of corporate strategy for several decades. Studies regarding CSR and SD have increased especially over the last two decades and actions related to them have become both shield and weapon for companies, organizations and governments, depending on the purpose they are used for. As environmental performance is increasingly seen to have an influence over financial performance, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company to satisfy the information needs of its stakeholders.</p>