Faculty

Prof. Shuchi Pahuja

Professor | Department of Commerce

Contact (Off.): 9810726709

Email Address : shuchi[dot]pahuja[at]pgdav[dot]du[dot]ac[dot]in

Environmental accounting, reporting and auditing; Socially responsible investment (SRI), Carbon accounting, Sustainable business practices

  • B.Com. (Hons.) , 1990 , Indraprastha College for Women, University of Delhi
  • M.Com. , 1992 , Delhi School of Economics, University of Delhi
  • M.Phil. , 1994 , Delhi School of Economics, University of Delhi
  • Ph.D. , 2006 , Delhi School of Economics, University of Delhi

Dr. Shuchi Pahuja is a Professor in Commerce at PGDAV College, University of Delhi, India. She has teaching experience of more than 30 years. Her teaching interests include Auditing, Financial Management, Business Laws, and Investment Management. She obtained her Masters in Commerce and M.Phil. in Finance from Delhi School of Economics, University of Delhi. She also holds Ph.D. in ‘Environmental Accounting and Reporting in India’ from Delhi School of Economics, University of Delhi, India. She is a member of Social Responsibility Research Network (SRRNet), Indian Accounting Association (IAA) and Indian Commerce Association (ICA). Her research interests include CSR, environmental accounting, reporting and auditing, carbon accounting, ethical/socially responsible investing and sustainability in business organizations. She has presented papers is many national and international conferences including 29th Annual congress of European Accounting Association held in Dublin, Ireland in March 2006. She has published in Social Responsibility Journal (SRJ), Emerald; Finance India; ICFAI Journal of Accounting Research, Current World Environment among others. Her paper in SRJ received Outstanding Paper Award in 2007. She has authored a book on ‘Environmental accounting, reporting and auditing: theory, law and empirical evidences’. She has also written a Technical Guide on ‘Environmental Audit’ for Internal Audit Board of the Institute of Chartered Accountants of India (ICAI). In addition, she serves as reviewer of some international journals. She contributed 3 Chapters for the Encyclopedia of Corporate Social Responsibility, Springer, Berlin. She has also contributed in Encyclopedia of Sustainable Management as an author and as a Section editor. Currently, she is a member of Editorial Advisory Board of Social Responsibility Journal, Emerald.

Business Law, Financial Management, Fundamentals of investment

One M.Phil. and one Ph.D. completed and awarded under her supervision. Currently, two Ph.D. scholars are pursuing their research under her supervision/joint supervision.

Remained actively engaged in various societies of the college overtime as member or convenor like placement cell, SAF, Commerce society, Analytica, IQAC, Enactus, Hyperion etc.

Environmental accounting and reporting in India: A study of selected companies

  • Pahuja S. (2009). Environmental Accounting and Reporting: Theory, Law and Empirical Evidence – New Century Publications, Delhi, India. ISBN978-81-7708-220-3.
  • Prepared technical guide on Environmental Audit for Internal Audit Board of the Institute of Chartered Accountants of India (ICAI), Published in Jan. 2012, ISBN 978-81-8441-504-9.

Articles Published in Refereed Journals

  • Pahuja S. and Bansal S.C. (2006) Corporate Environmental Reporting In India: The Perception of Accountants, ICFAI Journal of Accounting Research, Vol. V, No.2, pp. 16-37.
  • Pahuja, S. (2007). Corporate Environmental Reporting Expectation Gap: Evidence from India. The IUP Journal of Accounting Research and Audit Practices, pp. 21-42.
  • Pahuja S. (2007) Environmental Reporting Verification: A Critical Evaluation of Accountants’ Views and Corporate Practices in India, Social Responsibility Journal, Vol.3, No. 2, 2007, pp. 22-31.
  • Pahuja S. (2009) Relationship between Environmental Disclosures and Corporate Characteristics: A Study of Large Manufacturing Companies in India, Social Responsibility Journal, Vol.5, No.2, 2009, pp. 227-244.
  • Pahuja S. (2009) Environmental Accounting and Reporting (EAR) Standards, Indian Journal of Accounting, Vol. XXXIX(2), pp 37-43.
  • Pahuja S. (2010). Need for Environmentally Sensitive Accounting in India, Finance India, pp.833-865.
  • Majumdar K. K. and Pahuja S. (2021). Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions. Current World Environment, 16(3), Pg. 861-879. 
  • Majumdar, K. K., Arora, S., & Pahuja, S. (2021). Climate Change Mitigation Information Disclosure of Oil & Gas Sector in India: A Perception Analysis. Advances in Environmental Research10(2), 165–181. 
  • Jonwall, R.Gupta, S. and Pahuja, S. (2022). A comparison of investment behavior, attitudes, and demographics of socially responsible and conventional investors in India, https://doi.org/10.1108/SRJ-08-2021-0358
  • Jonwall, R.Gupta, S. and Pahuja, S. (2022). Socially responsible investment behavior: a study of individual investors from India,  https://doi.org/10.1108/RBF-05-2021-0099.
  • Pahuja, S., & Agrawal, A. (2023). Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives. Indian Journal of Corporate Governance, 16(1), 108-138.
  • Other Articles
  • Pahuja S. (2009) Towards Sustainability Accounting and Reporting, in The Newsletter from the Social Responsibility Research Network, No.2, ISSN1759-5886.
  • Pahuja S. (2011) Green Business makes Good Business Sense, in Social Responsibility Review, UK, ISSN 1759-5886.
  • Pahuja S. (2012) Accounting for Carbon, in Social Responsibility Review, UK,  ISSN 1759-5886.
  • Pahuja S. (2010) Revisiting the Concept of Value Investing, Delhi Stock Exchange Bulletin

 

  • Environmental Accounting in an Emerging Economy: A Study of Large Listed Companies in India, A Paper presented at 29th Annual congress of European Accounting Association (EAA), Dublin, Ireland, March 22-24, 2006.
  • Environmental Reporting in India: The Perception of Accountants, International Conference on Business and Finance (icbf) 2005 organized by ICFAI, India in collaboration with Philadelphia University, USA in Dec.2005.
  • Accountants’ Response to Environmental Accounting and Reporting Challenges in an Emerging Economy: A Study of India, International Conference on Green Competitiveness for Sustainable Development (ICGC), organized by IMT, Ghaziabad in collaboration with Monash University, Victoria, Australia and George Mason University, Virginia, USA from 26th-27th Oct. 2006.
  • Accounting for the environment: Emerging issues and need for a global accounting standard, A paper presented in International conference on Environmental laws and sustainability at Law Faculty, University of Delhi, Delhi, Feb. 17-18, 2012.
  • Socially responsible investment, Paper presented at ICSSR sponsored national conference on sustainable development and business: managing organizations of tomorrow at Department of commerce, PGDAV college and department of commerce, university of Delhi on 18th Aug. 2020.
  • Socially responsible investment in India and retail investors’ awareness about SRI, paper presented at International doctoral research conference on Contemporary issues in management research at USMS, Guru Gobind Singh Indraprastha University, Delhi  on July 30-31, 2021.
  • Board attributes and integrated reporting: a literature review, National conference on “one earth.one family.one future” organized by Acharya Narendra Dev college and Department of commerce, Delhi school of Economics, University of Delhi, April 3, 2023.
  • Integrated Reporting: theoretical framework and literature review, international conference on Revolution in the new millennium innovation, ethics and sustainability: a multidisciplinary approach” organized by Vivekananda college, university of Delhi on 2nd and 3rd February, 2023.

-Took technical session on Green Accounting, Reporting and Auditing in Workshop on Green Audit organized by IASB, NIRC and Committee on Economic & Commercial Laws and Trade &WTO of ICAI on 9th July, 2011.

-Delivered invited lecture on the topic “Environmental Audit: Genesis, evolution and recent trends” at Bhakaracharya College of Applied Sciences, University of Delhi on 3rd July, 2021.

- invited lecture on "Void contracts and legality of objects and consideration" in STC course on Indian Contract Act, 1872 and Remedies for breach of contract, organized by Department of commerce and IQAC, PGDAV College, University of Delhi from16th January-3rd February, 2023.

Organized various workshops and seminars while working in different societies. Co-chaired 2 days national conference on ‘Sustainable development and business: managing organizations of tomorrow’ held on 4th August and 18th August, 2020 at PGDAV college, University of Delhi. During May-June 2020, organized as Convenor Webinar on financial planning during covid 19; Webinar series basic on ICT tools; Webinar series- professional on advanced ICT tools.

Chapters in Book

  • Pahuja S. (2006). Accountants’ Response to Environmental Accounting and Reporting Challenges in an Emerging Economy: A Study of India, in Sahey, Stough et al. Green Business. New Delhi: Allied Publishers.
  • Pahuja S. (2013) Environmental Audit. In: Idowu S.O., Capaldi N., Zu L., Gupta A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. 
  • Pahuja S. (2013) Environmental Information Audit. In: Idowu S.O., Capaldi N., Zu L., Gupta A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. 
  • Pahuja S. (2013) Environmentally Sensitive Accounting. In: Idowu S.O., Capaldi N., Zu L., Gupta A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. 
  • Pahuja S. (2021) Accounting for Greenhouse Gas (GHG) Emissions. In: Idowu S., Schmidpeter R., Capaldi N., Zu L., Del Baldo M., Abreu R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. 
  • Pahuja S. (2021) Greenhouse Gas Emissions. In: Idowu S., Schmidpeter R., Capaldi N., Zu L., Del Baldo M., Abreu R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. 
  • Pahuja S. (2021) Environmental Compliance Audit. In: Idowu S., Schmidpeter R., Capaldi N., Zu L., Del Baldo M., Abreu R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. 
  • Pahuja S. (2021) Corporate Social Responsibility in India. In: Idowu S.O. (eds) Current Global Practices of Corporate Social Responsibility. CSR, Sustainability, Ethics & Governance. Springer, Cham. 
  • Pahuja, S. (2022). Kyoto Protocol. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. 
  • Pahuja, S. (2022). Clean Development Mechanism (CDM): Benefits and Project Cycle. In: Idowu, S., Schmidpeter, R., Capaldi, N., Zu, L., Del Baldo, M., Abreu, R. (eds) Encyclopedia of Sustainable Management. Springer, Cham. 

Editor of books

  • Worked as Section Editor for Encyclopedia of Sustainable Management, published by Springer. 
  • Co-editor of the book Sustainable development and business: managing organizations of tomorrow. A.K. Publications. 2020. ISBN 978-93-88465-57-1.

Membership/Fellowship of Learned bodies / Societies

  • Member of Social Responsibility Research Network (SSRNet), UK
  • Member of Indian Accounting Association (IAA)
  • Member of Indian Commerce Association (ICA)
  • Springer Author
  • Member of Editorial Advisory Board of Social Responsibility Journal (scopus journal) of Emerald publishers