Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Do Bank Characteristics Really Matter for its Environmental Reporting? Subject The topic of the resource Content analysis; ESG; Legitimacy theory; Sustainability reports; Sustainable banking Description An account of the resource The last few decades have seen an increasing number of researches in the area of environmental reporting. Institutions across the globe have been extensively reporting their environmental initiatives through their annual reports. There is a dearth of research on environmental reporting in the Indian context. Thus, this study comprehensively analyzes the environmental reporting practices of scheduled banks in India. It further attempts to explore the association between environmental reporting and bank characteristics. The secondary data is collected from the annual reports, sustainability reports, and business responsibility reports for the period 2017-2022. The sample consists of ten top-rated commercial banks chosen based on market capitalization during June 2022. The content analysis technique is used to extract information on environmental practices under twelve major categories. This study employs correlation analysis to examine the association between environmental reporting and bank characteristics. The findings of this study reveal that Indian commercial banks are increasingly reporting environmental information in their bank reports and websites. Further, the results of correlation analysis revealed a significant association between environmental reporting and the banks' age, size, and profitability. Further, this study recommends policymakers and concerned professional bodies introduce additional environmental guidelines and widen the scope of reporting in the banking industry. 2024 National Institute of Science Communication and Policy Research. All rights reserved. Creator An entity primarily responsible for making the resource Pawar D.S.; Munuswamy J. Source A related resource from which the described resource is derived Journal of Scientific and Industrial Research, Vol-83, No. 5, pp. 500-510. Publisher An entity responsible for making the resource available National Institute of Science Communication and Policy Research Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.56042/jsir.v83i5.1369" target="_blank" rel="noreferrer noopener">https://doi.org/10.56042/jsir.v83i5.1369</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193775163&amp;doi=10.56042%2Fjsir.v83i5.1369&amp;partnerID=40&amp;md5=4fd3e2a1893ad203a44ffc1eb842271f" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193775163&amp;doi=10.56042%2fjsir.v83i5.1369&amp;partnerID=40&amp;md5=4fd3e2a1893ad203a44ffc1eb842271f</a> Rights Information about rights held in and over the resource All Open Access; Gold Open Access Relation A related resource ISSN: 224456 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Pawar D.S., Department of Commerce, School of Commerce Finance and Accountancy, Christ (Deemed to be University) Bengaluru, Karnataka, India; Munuswamy J., Department of Commerce, School of Commerce Finance and Accountancy, Christ (Deemed to be University) Bengaluru, Karnataka, India