Review Of Green Accounting Provisions in The Pharmaceutical Sector

Siya Ram Choudhary , DR. Monika Choudhary

Keywords: BRSR, SEBI, Green Accounting, Pharmaceutical

Abstract As the “Pharmacy of the World” and with its resource intensive manufacturing processes and large-scale chemical operations, India’s pharmaceutical industry faces significant environmental challenges. The present paper intends to provide a holistic view of the status of “Green Accounting” norms in the pharmaceutical industry in India. It evaluates the incorporation of environmental expenditures and sustainability-oriented activities in the financial statements and decision-making processes. Based on regulatory requirements, international frameworks and empirical evidence, this research paper explores the implementation of Green Accounting practices, barriers to adoption and potential to foster sustainable development. The findings suggest that although the regulatory authorities have enforced several mandates like the SEBI “Business Responsibility and Sustainability Reporting” (BRSR) framework, the pharmaceutical companies seem to be at various levels of acceptance of such practices. This review contributes to bridging the gap between environmental responsibility and financial accountability in this important sector.

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"Review Of Green Accounting Provisions in The Pharmaceutical Sector", JETNR - JOURNAL OF EMERGING TRENDS AND NOVEL RESEARCH (www.JETNR.org), ISSN:2984-9276, Vol.4, Issue 6, page no.b622-b630, June-2026, Available :https://rjpn.org/JETNR/papers/JETNR2606190.pdf

Volume 4 Issue 6, June-2026

Pages : b622-b630

Paper Reg. ID: JETNR_235221

Published Paper Id: JETNR2606190

Downloads: 00074

Research Area: Commerce All

Country: jaipur, rajasthan, India

Published Paper PDF: https://rjpn.org/JETNR/papers/JETNR2606190

Published Paper URL: https://rjpn.org/JETNR/viewpaperforall?paper=JETNR2606190

DOI: https://doi.org/10.56975/jetnr.v4i6.235221

ISSN: 2984-9276 | IMPACT FACTOR: 9.87 Calculated By Google Scholar | ESTD YEAR: 2023

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 9.87 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Publisher: RJPN (IJPublication) Janvi Wave

This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition