Vol. 1, Issue 8, Part K (2015)

Abstract
Green accounting is one of the crucial areas in today’s corporate social responsibility. Companies are incorporating the concept of environmental element in their business operations. Green accounting will help the organizations to identify the resource utilization and the incurred cost. This method records cost and benefits rendered by the ecosystem to a business concern. The present research paper concentrates on understanding the concept of green accounting.50 companies were selected for the study from Delhi, Faridabad, Ghaziabad and Gurgaon. Fifteen aspects related to green accounting were considered in scale for data collection. The results disclosed that there is significant difference between manufacturing and non- manufacturing companies in terms of green accounting practices.