GREEN ACCOUNTING PRACTICES AND SUSTAINABLE BUSINESS GROWTH: AN EMPIRICAL STUDY IN KANNIYAKUMARI DISTRICT

Abstract

Green accounting has emerged as an important approach for integrating environmental considerations into conventional accounting and business decision-making. Growing environmental concerns, regulatory expectations and stakeholder pressure have encouraged organizations to identify, measure and report their environmental costs and benefits. Green accounting practices enable businesses to assess resource consumption, waste management, energy efficiency, environmental expenditure and sustainability performance. The present study examines the relationship between green accounting practices and sustainable business growth among selected business organizations in Kanniyakumari District. The study adopts a descriptive and empirical research design and proposes the collection of primary data from business organizations through a structured questionnaire. Green accounting practices are examined through dimensions such as environmental cost identification, environmental reporting, energy management, waste management, resource efficiency and sustainable investment. Sustainable business growth is assessed through economic performance, operational efficiency, environmental performance, stakeholder satisfaction and long-term competitiveness. Percentage analysis, mean, standard deviation, Chi-square, correlation, ANOVA and multiple regression are used as proposed analytical tools. The model findings indicate a positive relationship between green accounting practices and sustainable business growth. The study recommends greater awareness, transparent environmental reporting, adoption of resource-efficient technologies and integration of environmental costs into managerial decision-making.