1. – Principal, Balaji Institute of Management Sciences, Warangal, Telangana, India.
| Received
20-Apr-2026 |
Accepted
04-May-2026 |
Published
29-Jun-2026 |
Abstract
The increasing focus on sustainability has changed the manner in which corporations are accounting for green, and it encourages businesses to integrate this into their fundamental financial reporting or strategic decision-making processes. Green accounting is one of the important accounting methods for analysing and reporting organisational environmental costs by improving transparency, compliance with regulations and value prospects that contribute to sustainable development. While the Business Responsibility and Sustainability Reporting (BRSR) framework recently introduced by the Securities and Exchange Board of India (SEBI) has provided a boost to sustainability reporting among Indian listed companies, empirical evidence on how green accounting practices contribute to sustainable business performance in emerging economies like India is still scarce. Using a quantitative research design based on secondary data (collected from annual reports, sustainability reports and BRSR disclosures for 2020–2025). This study investigated how green accounting practices impact the sustainable business performance of selected NSE-listed companies in India. Green accounting is measured by indicators of environmental cost disclosures, environmental investments, carbon emission reporting, waste management initiatives and energy efficiency measures; sustainable business performance is measured through financial performance indicators, environmental performance indicators and operational performance indicators. The relationship of the study variables is investigated through panel data regression analysis. The results provide evidence that organisations which practice holistic green accounting produce better financial performance, operational efficiency, environmental performance and stakeholder confidence. This research also shows how transparent environmental disclosure enhances corporate governance while paving the way for sustainable growth over the longer term. This study provides empirical evidence from the Indian corporate context and makes significant contributions to the accounting literature, as well as guidance for corporate managers, investors, professionals in the accounting field and government policymakers seeking to promote environmentally friendly accounting practices and, by extension, greater sustainable business performance.
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