What is it about?
This paper provides guidelines on economic, social, and environmental issues for green accounting and reporting practices (GARPs) in the Indian automobile industry. A critical aspect of GARP is the implementation and evaluation of key performance indicators (KPIs). The data analysis for this work uses both qualitative and quantitative methodologies.
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Why is it important?
A critical aspect of GARP is the implementation and evaluation of key performance indicators (KPIs). The data analysis for this work uses both qualitative and quantitative methodologies. A systematic questionnaire was utilized to gather the data, and barriers were found using the MINITAB analysis of variance (ANOVA) program. The reliability of the identified KPI was tested using reliability analysis. The weights of KPI are calculated by analytical hierarchical process (AHP) analysis.
Perspectives
The identified weight of each GARP-KPI helps automobile industries with self-assessment. It also supports improving the present situation by comparing the organizations on the basis of the KPI of GARP. This method compares the entire GARP performance and serves as a user manual for an organization looking to improve its green audit and reporting procedures.
Dr. LALIT K. TOKE
Sandip Institute of Engineering and Management
Read the Original
This page is a summary of: Critical analysis of green accounting and reporting practises and its implication in the context of Indian automobile industry, Environment Development and Sustainability, December 2022, Springer Science + Business Media,
DOI: 10.1007/s10668-022-02816-3.
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