Asian Journal of Management and Commerce
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P-ISSN: 2708-4515, E-ISSN: 2708-4523

Asian Journal of Management and Commerce


2022, Vol. 3, Issue 1, Part B
A study on sustainability development practice of steel & cement industries


Author(s): Dr. Shankha Shubhra Bhadra

Abstract: In this paper an attempt was made to find out whether both steel and cement industries sustainability reporting practice regarding environmental issues are similar or not. Ín this regards total of 40 companies enlisted in BSE were chosen. To analyze the hypothesis, first of all contentment analysis were used to convert the qualitative data in quantitative. Secondly, reliability test on the predetermined parameters were applied using Chronbach Alfa. Lastly, to study further, mean percentage of the score were calculated and to find out the significant difference chi square test was used. It was found that, reporting activities of both the industries are similar although mean percentage of steel industry regarding the sustainability reporting is bit higher than cement industry. Although from mean percentage table, the difference in reporting style by steel and cement industry seems to be very minimal and difficult to prove whether any significant difference exists or not? Hence, the statistical tool, chi-square test is used and derived the value of 8.032 along with ‘p value’ (0.00495) which is less than 0.05. Hence, it is proved that there is significant difference in environmental reporting style of steel and cement industries.

Pages: 78-81 | Views: 106 | Downloads: 30

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How to cite this article:
Dr. Shankha Shubhra Bhadra. A study on sustainability development practice of steel & cement industries. Asian J Manage Commerce 2022;3(1):78-81.
Asian Journal of Management and Commerce