Study of Environmental Sustainability Disclosure Practices of Tyre Manufacturing Companies
Mahadevan M S
Mahadevan M S, Department of Management, Amrita Vishwa Vidyapeetham, Kollam, India.
Manuscript received on 08 April 2019 | Revised Manuscript received on 16 May 2019 | Manuscript published on 30 May 2019 | PP: 3359-3367 | Volume-8 Issue-1, May 2019 | Retrieval Number: A3023058119/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This study conducted on Indian tyre manufacturing companies to evaluate sustainability information disclosure of companies. The sample comprises of nine companies with profit before tax above fifty cr. Secondary data collected for this study from Official company website, Annual report, CSR report and sustainability report. Inductive content analysis used to study sustainability disclosure practices. Results show that there is a difference in online disclosure between Indian origin companies and companies’ origin abroad. Companies’ origin abroad has more disclosure of Sustainability on their official website, Indian companies prefer their annual report and CSR report to disclose information regards sustainability. Sustainability disclosure information in tyre industry includes CSR activities related to environment, Eco-friendly products and plant, and technological development on reducing pollution.
Keywords: Manufacturing Companies Environmental
Scope of the Article: Small Batch Manufacturing