A STUDY OF GREEN ACCOUNTING AND SUSTAINABILITY REPORTING PRACTICES IN INDIAN MANUFACTURING COMPANIES WITH SPECIAL REFERENCE TO SELECTED AUTOMOBILE COMPANIES

In recent years, environmental sustainability has become a critical concern for businesses due to climate 
change, regulatory pressure, and increased stakeholder awareness. Green accounting and sustainability 
reporting have emerged as important tools for measuring and communicating environmental performance. 
This study examines green accounting and sustainability reporting practices in Indian manufacturing 
companies with special reference to selected automobile companies. The research analyses the extent of 
environmental disclosures, sustainability initiatives, and compliance with global reporting frameworks such 
as the Global Reporting Initiative (GRI). The study is based on secondary data collected from annual reports, 
sustainability reports, and corporate websites of selected automobile companies. The findings reveal that 
while leading automobile companies in India have adopted sustainability reporting practices, green 
accounting is still largely voluntary and qualitative in nature. The study highlights the need for standardized 
green accounting practices and stronger regulatory frameworks to promote sustainable development in the 
Indian manufacturing sector.