During the last three decades concern for protection of environment has gained momentum. Respect for the environment is now part of any responsible strategy of corporate world. Industries are now more open to the better environmental performance. Now the performance of a business concern is not only judged on financial parameters but also on the basis of contribution towards protection of environment. Some efforts are made to standardize the environmental management system and environmental reports at international level but still a lot of efforts are required in this direction. Present paper is an attempt to look into various Theoretical Perspectives of Corporate Environmental Reporting.
Key words: Corporate Environmental Reporting, Triple Bottom Line Reporting, Sustainability Reporting, Stakeholder Theory, Legitimacy Theory
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