Environmental accounting disclosure and investor decisions through managerial environmental awareness in Indian manufacturing firms

The study aims to assess the application of Environmental Accounting Disclosure (EAD) in selected Indian Manufacturing Companies and its impact on investors’ decision-making. Also, it identifies the manager’s environmental awareness and its impact on environmental accounting disclosure practices. For this purpose, primary data is collected using a quantitative questionnaire approach from 307 managers to comprehend the perceptions of the managers on environmental disclosure practices and the manager’s environmental awareness. Another questionnaire was designed to comprehend the investor’s perception and the impact of the EAD practices on their decisions. The collected data is exposed to several statistical tests with the help of tools like SPSS and AMOS with several statistical tests like regression, descriptive statistics, hypothesis testing, factor analysis, mediation and moderation analysis and Cronbach’s alpha. The study findings concluded that Manager’s Environmental Awareness has a significant impact on EAD Practices.