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Sustainable accounting reporting practices of Indian cement industry: An exploratory study

机译：印度水泥工业的可持续会计报告实践：一项探索性研究

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摘要

Cement is the single most important and profitable product in the building material sector. With the economic boom, in India, Indian cement industry is a market of opportunities waiting to be tapped. However, at the same time cement industry is also experiencing a surge in demand. Production of Cement will always release carbon dioxide and change in the climate of the earth that is why despite its profitability, the cement industry faces many challenges regarding environmental concerns and sustainability issues. In order to minimize the impact of all of the above mentioned issues, it is clear that the cement and construction industry will have to adapt to remain sustainable and in this process a number of innovative and new practices have to be adopted. The objective of this paper is to analyze the gap between the existing reporting practices and level of disclosure desired by stakeholders of cement companies and to identify the areas under which Indian Cement companies can report accounting information in sustainable way. Furthermore it is also required to align the reporting is as per stakeholder’s requirement. The accounting areas of reporting will be explored so that the requirements of reporting in terms of financial character can be filled in. This may lead to change in the practices under which the current financial statement provides financial information of sustainable activity as non-financial activity and its cost has been shown in the miscellaneous expenditure.
机译：水泥是建筑材料行业中最重要，最有利可图的产品。随着印度经济的繁荣，印度水泥工业是一个充满机遇的市场。但是，与此同时，水泥行业的需求也在激增。水泥生产将始终释放二氧化碳并改变地球的气候，这就是为什么尽管其具有盈利能力，但水泥行业仍面临着有关环境问题和可持续性问题的许多挑战。为了最大程度地减少上述所有问题的影响，很明显，水泥和建筑业必须适应可持续发展，在此过程中必须采用许多创新和新做法。本文的目的是分析水泥公司利益相关者期望的现有报告实践与披露水平之间的差距，并确定印度水泥公司可以可持续方式报告会计信息的领域。此外，还需要根据利益相关者的要求调整报告。将探索报告的会计领域，以便满足财务特征方面的报告要求。这可能会导致现行财务报表提供可持续活动的财务信息作为非财务活动以及其费用已在杂项支出中显示。

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