Sanketkumar Babubhai Vachhani
Research Scholar
Department of Commerce and Management, Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. · IN
0009-0007-6568-3884
2
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About
Sanketkumar B. Vachhani is a PhD Research Scholar in the Department of Commerce and Management at Bhakta Kavi Narsinh Mehta University, Junagadh, Gujarat, India. He holds M.Com. (Accountancy) and has qualified the Gujarat State Eligibility Test (GSET) in Commerce. His research focuses on Environmental Accounting, Sustainability Reporting, ESG, Corporate Social Responsibility (CSR), and Environmental Disclosure Practices in Indian companies. His academic interests include financial accounting, corporate governance, and sustainable business practices. He has presented research papers at national and international conferences and is committed to advancing high-quality research in commerce and management.
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Published Papers
https://doi.org/10.64823/ijcaf.2601003
The cement industry plays a fundamental role in infrastructure development, but is also a major source of carbon emissions. As the world's second-largest cement producer, India faces growing pressure to improve environmental transparency and sustainable business practices. This study analyses the environmental reporting practices of UltraTech Cement Ltd. and Shree Cement Ltd. using secondary data from sustainability reports, corporate disclosures, and industry publications. It examines the reporting frameworks adopted, including the Global Reporting Initiative (GRI) and the Cement Sustainability Initiative (CSI), and compares key indicators such as carbon emissions, energy efficiency, water management, and waste reduction. The results reveal that UltraTech provides more detailed quantitative information, whereas Shree prioritises clear and accessible narrative communication. Environmental disclosure also raises investor awareness by improving the understanding of sustainability performance, operational efficiency, and regulatory risks. The study concludes that more consistent and comprehensive reporting can enhance corporate transparency, strengthen stakeholder trust, and facilitate informed investment decisions aligned with ESG principles.
https://doi.org/10.64823/ijebm.2601005
Environmental disclosure has become an integral component of corporate reporting, particularly in environmentally sensitive sectors such as pharmaceuticals and chemicals, where business operations entail significant environmental impacts. This study examines the environmental disclosure practices of a selection of Indian companies using an Environmental Disclosure Index (EDI). The analysis is based on secondary data gathered from the annual reports and Business Responsibility and Sustainability Reports (BRSR) of six companies: Sun Pharmaceutical Industries Limited, Cipla Limited, Dr. Reddy's Laboratories Limited, Aarti Industries Limited, Navin Fluorine International Limited, and Vinati Organics Limited for the 2025–2026 fiscal year. The results reveal that all selected companies achieved the maximum score on the Environmental Disclosure Index, indicating comprehensive environmental reporting. The study concludes that environmental disclosure practices have become largely standardised due to regulatory initiatives, specifically the BRSR framework. Furthermore, the findings suggest that company-specific factors exert limited influence on disclosure levels within a regulated reporting environment, highlighting the growing role of mandatory sustainability reporting in enhancing corporate transparency, accountability, and environmental governance.