Sustainability Accounting and Reporting for Supply Chains in India-State-of-the-Art and Research Challenges

摘要

This article presents an analysis of the research opportunities in the rapidly growing field of sustainability accounting and reporting (SAR) for supply chains in India. Indian companies are gearing towards the next level of responsible growth. It was found that SAR is based on the principles of full cost accounting that includes the costing of sustainability, natural capital inventory accounting, and input-output analysis. The legal framework in India for SAR is quite old and is still evolving. Sustainability is a present challenge for India in the supply chains and value chains given their massive scales and impact on Indian and global environment, on economy and on people. This article presents an overview of the research opportunities in the field of SAR in India in the area of supply chain management.