The study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.

Climate change is one of the greatest challenges that the world is facing today. Climate change is the variation in the global climate over time. The climate change creates manifold problems like global warming, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and all kinds of pollution. Human influence on the nature is one of the major causes of such problems. Indiscriminate use of resources and undue influence on nature in the name of development can be identified as the prime causes of climate change. As a result, in the last few decades, the adverse effect of environmental pollution on economic development has become a public concern all over the world (Goswami, 2014).

The state of world‘s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performance of organizations. Globally, corporations are expected to include environmental concerns in business operations and interaction with stakeholders. As a result, firms can no longer ignore the problems of the society in which they operate. This has thus instituted a social contract between organizations and the environment, thereby making environmental responsibility a corporate dictate (Olayinka and Oluwamayowa, 2014).

Accounting Research and Audit Practices, Factors, National Stock Exchange (NSE), Influencing, Environmental Accounting, Environmental Accounting Disclosure Index (EADI), Ministry of Environment, Forest and Climate Change (MoEFCC), Central Pollution Control Board (CPCB), Empirical Evidence, NIFTY.