Abstract: Accounting word comes from business or commercial activity i.e., trading, buying or selling. Environment refers all surroundings of a living organism, non-living organism and natural forces which provide the conditions for development and growth as well as of danger and damage. Environment of business affects the internal or external factors which influence the business. But due to business activities the environment of the earth is degrading and as result the new green accounting practices has emerged. Companies are now being pressurized to disclose their environment performances in their annual or sustainability reporting. This paper seeks to analyze the disclosure of the companies in this regard. For this purpose, a sample of 179 respondents of 10 companies’ manager, accountants and CAs were selected to present their views and the same has analyzed. Those ten companies were: Scientific Livestock Farms India Pvt Ltd, Kizhakkambalam, Relational Farms and Animal Husbandry PvT. Ltd., Edappally, Edassery Enterprises Private Limited, Thevara, Kathayee Cotton Mills Ltd, Perumbavoor, Kitex Garments Limited, Ernakulam, GTN Textiles Limited, Aluva, Natural Fibre Products Consortium Private Limited, Palarivattom, Our own Carry Bags Pvt. Ltd., Ollur, Trichur, Saw Mills and Industries Limited, Kokkala Thrissur, Patel Babulal Pranlal Timber Products Private Limited, Shanmugam Road, Ernakulam. The result revealed that respondents have exhibited a fair amount of agreement on need of Energy Minimization as significant positive gap has been observed. Further, out of 25 variables 9 variables i.e., Comp_ER_4, Comp_ER_2, Comp_ER_5, Comp_ER_21, Comp_ER_20, Comp_ER_24, Comp_ER_17, Comp_ER_8 and Comp_ER_9 explains the companies practice/working influence their environmental disclosure

Keywords: Financial Accounting, Cost Accounting, Management Accounting, Tax Accounting.

| DOI: 10.17148/IARJSET.2022.9156