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外文文献翻译原文及译文(本文档归max118网hh2018所有，仅供下载使用)中文标题：印度环境会计披露实践的影响因素：来自NIFTY公司的经验证据文献出处：TheIUPJournalofAccountingResearch&AuditPractices,Vol.15,No.1,2016译文字数：3900多字原文FactorsInfluencingEnvironmentalAccountingandDisclosurePracticesinIndia:EmpiricalEvidencefromNIFTYCompaniesBOmnamasivaya*andMSVPrasadThestudyexaminesthefactorsdeterminingthelevelofenvironmentaldisclosureinformationbytakingasampleofNIFTY50companiesfromNationalStockExchange(NSE).TheenvironmentalinformationdisclosureismeasuredbyusinganEnvironmentalAccountingDisclosureIndex(EADI)andthevariablesusedinthestudyareprofitability,corporatesize,age,financialleverage,industrytype,legalownershipandforeignoperations.Therelationshipistestedusingmultipleregressionanalysis.TheresultsshowthatthereisapositiverelationshipbetweenEADIandprofitability,financialleverage,industrytypeandlegalownership,andanegativerelationshipbetweenEADIandcorporatesize,ageandforeignoperations.IntroductionClimatechangeisoneofthegreatestchallengesthattheworldisfacingtoday.Climatechangeisthevariationintheglobalclimateovertime.Theclimatechangecreatesmanifoldproblemslikeglobalwarming,glaciermeltdown,soilerosion,landdegradation,deforestation,lossofbiodiversityandallkindsofpollution.Humaninfluenceonthenatureisoneofthemajorcausesofsuchproblems.Indiscriminateuseofresourcesandundueinfluenceonnatureinthenameofdevelopmentcanbeidentifiedastheprimecausesofclimatechange.Asaresult,inthelastfewdecades,theadverseeffectofenvironmentalpollutiononeconomicdevelopmenthasbecomeapublicconcernallovertheworld(Goswami,2014).Thestateofworld‘senvironmentandtheimpactofmankindontheecologyoftheworldhaveledtoincreasedpublicconcernandscrutinyoftheoperationsandperformanceoforganizations.Globally,corporationsareexpectedtoincludeenvironmentalconcernsinbusinessoperationsandinteractionwithstakeholders.Asaresult,firmscannolongerignoretheproblemsofthesocietyinwhichtheyoperate.Thishasthusinstitutedasocialcontractbetweenorganizationsandtheenvironment,therebymakingenvironmentalresponsibilityacorporatedictate(OlayinkaandOluwamayowa,2014).Everybusinesshasresponsibilitytousetheresourcesatjudiciously.Everyenterpriseneedstobehavelikeagoodcorporatecitizen,andthecorporatebehaviorisjudgedbyitsactionsrelatedtothecommunity,thestepstakentoprotecttheenvironmentorpollutioncontrol.InthecontextoftheIndiancorporatesector,companiesarenotperformingasgoodcitizens.Duetothisreasonmanylawshavebeenlaiddownbythegovernmentformakingthecompaniesgoodcorporatecitizensandfulfilltheirsocialresponsibility(Chauhan,2005).InIndia,theeconomicreformsinitiatedinthe1990shaveunwittinglycontributedtoariseinenvironmentalproblems.Theawarenesslevelofstakeholdersandpublicregardingtheenvironmentalissueshasincreasedthepressureoncompaniestodiscloseenvironmentalinformation.Asaresult,thecompanieshavestarteddisclosingtheenvironmentalinformationinannualreportsandsustainabilityreportstosatisfyalltheirstakeholders.TheIndiangovernmenthastakenseveralstepstoprotecttheenvironment.IthassetuptheMinistryofEnvironment,ForestandClimateChange(MoEFCC)withtheaimtocoordinate,amongthestatesandthevariousministries,theissuesrelatingtoenvironmentalprotectionandantipollutionmeasures.Necessarylegislationhasalsobeenpassed.InIndia,CentralPollutionControlBoard(CPCB)andStatePollutionControlBoard(SPCB)wereestablishedundertheWaterAct.TheCPCBhasidentified17categoriesofindustrieswhicharehighlypolluting(Joshietal.,2011).InIndia,specificenvironmentalaccountingrulesorenvironmentaldisclosureguidelinesforcommunicationtodifferentstakeholdergroupsarenotavailableforIndiancompanies.Thereisnomandatoryrequirementforquantitativedisclosureof(financial)environmentalinformationinannualreportseitherundertheCompaniesActoraspertheIndianAccountingStandards.Furthermorethereare23stockexchangesinIndiawhicharecontrolledbytheSecuritiesExchangeBoardofIndia(SEBI)Act,1992.EachofthesestockexchangeshasdifferentlistingrequirementforIndiancompaniestodiscloseenvironmentalinformation.Therefore,anyenvironmentaldisclosurebyIndiancompaniesispurelyvoluntary(MakoriandJagongo,2013).Againstthisbackdrop,thepresentstudyexaminesthefactorsdeterminingthelevelofenvironmentaldisclosureinformationinIndia.LegitimacyTheoryInordertoexplainthereasonsforenvironmentaldisclosure,weuselegitimacytheory.Therearemanytheorieswhichexplainthevariousreasonsforsocialandenvironmentalaccountingdisclosures,butlegitimacytheoryisthemostsuitabletheorytoexplaintheenvironmentaldisclosure.Organizationscannotsurvivewithoutmeetingthesocietalexpectations.Thesocietyexpectsthattheorganizationsshouldbeproactiveinprotectingtheenvironmentandminimizingtheenvironmentalhazards.Incaseorganizationsfailtomeetthesocietalexpectations,thereisaseverethreattotheirexistence.NowadaysIndiancompaniesarelegitimizingbecauseoftheawarenessaboutenvironmentaldisclosurepracticesinthesociety.Therefore,Indiancompaniesaretakingseveralstepstoprotecttheenvironmentandaredisclosingtherelevantenvironmentalinformationintheirannualreportsandcompanywebsites.Legitimacyrelatestotheenvironmentalissueswhicharedisclosedinthecompanies’an