Green accounting:Green Accounting or Environmental Accounting is a new branch of accounting that aims at accounting for

the environment and its well-being, so that, ut reflects the use and depletion of natural resources.The concept is that, in
addition to merely checking a Company's profit or loss, green accounting also focuses on providing for accounting the
environmental cost.

Importance/Objectives of Green Accounting System:1.Identifies the negative impacts of economic growth:Green

accounting recognises the cost of the use of natural resources. It identifies the part of the gross domestic products that
reflect the costs necessary to compensate for the negative impacts of economic growth.2.Provides a linkage:Green
accounting establishes a linkage between physical resource accounts and monetary environmental accounts.3.Provide
quantitative estimates:The main focus of green accounting is to place value on environmental resources, that do not have
a market price and incorporate these resources into the national accounts and into economic growth measure.4.Providing
user information:Green accounting helps to submit various types of user information on the financial position and
performance of entities in the management of resources at their disposal 5.Acts as an information base on planning:Green
accounting takes into consideration environmental resources and changes in them. It integrates the result with the system
of national accounts, so as to provide a valuable information base for planning and formulating policy.6.Accounts the
contribution of natural resources:Environmental accounts provide data which highlights both the contribution of natural
resources to economic well being and the costs imposed by pollution or resource degradation

Advantages:1.Improving environmental performance:Green accounting helps in improving environmental performance by

controlling costs and promoting sustainability 2.Investment in efficient technologies:Green accounting encourages the
government as well as the corporates to invest in cleaner and efficient technologies.3.Developing 'green er products:Green
accounting helps in developing 'greener processes and products that do not harm the environment.4.Forming informed
decisions:Green accounting helps to provide various types of information relating to resources. This helps to take informed
decisions related to business activities.5.Helps to evaluate choices:Green accounting enables government to evaluate
choices without a bias against future generations. It takes into consideration, the light choices such as conserving precious
ecosystems rather than surrendering them at throw away prices.6.Adjusting traditional measures of growth:Green
accounting adjusts traditional measures of growth and recasts them as measures of sustainable growth to get a fair and true
measure of the national wealth..

Limitations of Green Accounting:1.Only in the stage of infancy:Green accounting is an evolving science and only at its
infancy. The concept to become fully implemented, a lot of study is required.2:No standard accounting method:Though, it
is considered as a part of accounting in some of the developed countries, no standard procedure has been developed for
green accounting.3.No comparison is possible:Comparison between two firms or countries is not possible, if methods,
practice and procedure of environmental accounting are different.4.Difficulty in assigning values:Green accounting requires
vakiation of environmental assets. But it is not possible to assign an agreed value to each and every component of natural
and human capital.5:Difficulty in valuing resources consumed:For valuation of natural resources consumed, like decrease
in forest cover, carbon gases emitted in the air, etc. unbiased and true data would be required. It is difficult to get relevant
data on such resources.6.High cost:The cost incurred towards the training of staff and employee in green accounting is very
high. It cannot be done by financial accountants.

GREEN BANKING:Green banking refers to promoting environment friendly banking practices and reducing "carbon footprints
from banking activities by improving banking operations as well as technology, and making the habits of the clients
environment friendly.

Advantages of Green Banking:1.Avoiding usage of paper:Green banking aims at efficient and effective use of computers,
printers and servers to optimise the use of energy and paper.2.Creating awareness to business people:Green banking slowly
creates awareness to business people about their environmental and social responsibility.3:Saving of time:People do not
have to move from one bank to another bank or from one branch to another branch to effect banking transactions. 4.Saving
of cost:Through green bank financing, customers can save money through saving transportation costs, mailing cost, time
consuming cost, etc. as transactions takeplace through net banking.5.Benefits to future generations:Green banks adopt and
implement environmental standards for lending. It means that banks give some incentives in the form of low interest rates
for lending to eco-friendly projects.6.Natural resource conservation:Green banking gives importance in conservation of
natural resources. It is through adopting liberal lending policy for capital or operating loans to extracting industries which
follow and maintain environmental standards.

Disadvantages:1:Difficult to operate:Banking sites can be difficult to navigate at first.Getting acquitted with the banking
sites software may require some time to read the tutorials in order to become comfortable.2:Customer care:There is no
personal contact with any of the staff.3.Security concern:Even though online banking sites are heavily encrypted, with the
developing technology, it is hard to rule out the 'hackers' who may access the bank account.4.Technical breakdowns:As with
all technologies, online banking websites sometimes go down. If it happens, the customer may find it difficult to withdraw
money.

Steps in Green Banking:1.Installation of Point of Sale Machine (POS):A point of sale machine is a machine installed at the
green channel counter on which the customer swipes his card. He is then asked by the machine to select the type of
transactions.2.Installation of windmills:SBI became the first bank in the country to venture into generation of green power
by installing windmills for captive use.3.Hum aur Hariyali campaign:Under its campaign "Hum aur Hariyali', Indusind Bank
Lad inaugurated Mumbai's first solar-powered ATM to save 1980 Kwh of energy annually.4.Green communication:Green
communication or paperless communication is a system of communicating where the banks communicate through e-
statements,e-greetings, etc.5.Green e-vigilance:Punjab National Bank launched green e-vigilance for the bank through
paperless dealings in complaints and vigilance procedures.6.Recycling:The recycling initiative of Axis bank under the Green
Banking banner has helped the bank to productively use tonnes of dry wastes per annum for recycling.

Green marketing:it is the marketing of environmental friendly products and services based on environmental benefits. It is
defined as the process of selling products or services based on their environmental benefits touching every aspects of a
business, from packaging to process of public relations.

importantce of marketing:1.Organic products are highly important for the health of the people and future
generations.2.Green marketing reduces the use of plastic. For example, jute and cloth,Bags are used instead of plastic
bags.3.Supports organing farming, application of bio-fertilizers and manures with minimum use of pesticides and recycling
of wastes.4.Increased use of herbal medicines, natural therapy, and Yoga.5.Strict provisions regarding utilisation of resource
with due attention to protect The environment.6.More emphasis on accountability of producers.7.Imposing strict norms for
pollution control.8.Strict legal provisions for restricting duplication or adulteration.9.Green marketing necesitates many
agencies to control pollution and ensure eco-friendly products.

Green Marketing Methods:1)Recycling of resources and responsible waste disposal practices.2)Using renewable energy and
materials so as to reduce carbon emissions.3)Avoiding toxic materials in the product.4)Avoiding excessive
packaging.5)Making repairable products and avoiding the practice of ‘use and throw.6)Increase digutalisation so as to reduce
use of paper.7)Using eco-friendly product packaging and shipping methods.8)Using eco-friendly power sources.9)Taking
steps to offset or reduce the environmental impact.

Challenges in Green Marketing:1)Need for standardization:The standardization, quality control and certification systems
for different products is presently very weak in our country.As a result it is impossible for the customers to distinguish green
marketing companies or organic products from others.Green marketing may fail in the absence of proper monitoring,
labeling and licensing.2)New concept:The consumers need to be educated about the environmental degradations and the
need to shift towards green products.Being a new concept and idea, green marketing requires much time to get universal
acceptance.3)Delay in results:The positive results of green marketing will be visible only after a very long period.The
corporate houses, investors and marketers need to view from long-term investment angles and focus on long-term benefits.

Greenwashing:Greenwashing is concerned with misleading and misguiding. In business it is more concerned with misleading
and misguiding its customers.Greenwashing refers to a form of marketing that creates the impression that the products,
aims or policies of a company are “green” and environmentally sound than they really are.

Ecotourism:Ecotourism refers to a sustainable form of tourism that allows the tourists to see the most pristine form of
‘mother nature’, so that, local people are benefited without damaging the environment. It encourages people to travel to
the places of natural beauty, enjoy natural products.

Principles of Ecotourism:1)Build Environmental and Cultural Awareness:Education is a key aspect of ecotourism initiatives,
for both tourists and local people. Improving awareness about the environmental issues in general and about the destination
in particular are equally important.2)Low-Impact Tours Facilities:Take only pictures, and leave only footprints’, is an old
environmental adage. Later, the focus was on minimizing the negative footprint on the environment.In modern times, the
goal is to create positive rather than merely neutral impact.As a part of this goal, ecotourism gives emphasis for alternative
energy sources, using locally available building materials, reducing tour group sizes, etc.3)Use Revenue for Conservation:The
revenue generated through ecotourism should be used for the conservation of nature and wildlife.This is an important
principle for sustainable growth of ecotourism.4)Concern for Local People:Ecotourism shall not create more problems for
local people than the benefits they derive from such initiatives.Poorly managed programs can lead to conflicts over land and
resources, unfair profit distribution, and cultural exploitation.5)Support Human Rights:Ecotourism initiatives should always
strive to support human rights, economic empowerment and democratic movements in a given destination.

Advantages of Ecotourism:1)Increases environmental awareness.2) Direct financial support for conservation of natural
beauty and wild life.3)Respects local culture, traditions and values.4)Conservation of biodiversity and cultural
diversity.5)Providing jobs and socio-economic benefits for local communities and indigenous people.6)Minimization of
tourism impact on environment.7)Affordability and lack of waste since the expenditure of tourists will be reduced and
simplicity observed in tourism related operations.

Limitations/challenges of ecotourism in India:1) Ecotourism may become a major threat to the rich biodiversity and natural
habitats of the wild animals.2)Other developmental prospects of the region may be adversely affected.3)Competition for
sharing the income from ecotourism leads to many undesirable practices and disharmony among local people.4)More
tourists would make the destination overcrowded.5)Production of waste and effluent pollution, increasing human activities
like logging, intensive agricultural operations are quite common in ecotourism destinations.6)Quite often ecotourism turn
to be harmful for heritage sites.

Carbon Credit:Under the Kyoto Protocol, carbon emission quotas were decided for different countries.The quantity of
emission permitted initially has been denominated in individual units, called ‘Assigned Amount Units’.Each such unit
represents an allowance to emit one metric tonne of carbon dioxide equivalent.This is called carbon credit.In other words,
one carbon credit refers to the right to emit one metric tonne of carbon gases into the atmosphere. In turn, the total carbon
credit of a country has been divided and shared by different industrial units and business or other organizations, called the
‘operators’.Countries have to restrict carbon emissions within the permitted units. Thus each operator has an allowance of
credits, which gives the owner the right to emit one metric tonne of carbon dioxide or other quivalent greenhouse
gases.Operators that have not used up their quotas can sell their unused allowances as carbon credits.while businesses that
are about to exceed their quotas can X Ltd,a chemical manufacturing company has quota limit of 15 carbon credits.The
company wants to increase its production capacity by which additional 5 buy the extra allowances as credits, privately or on
the open market.For example, carbon credits would be required.

Advantages of Carbon credits:1.Carbon credit system helps in reducing pollution because the overall credit Will not exceed
the maximum permitted limits.2.It helps the companies in developing countries to generate extra income by selling their
credit to polluting industrial firms or countries.3.Energy saving initiatives becomes more popular because of the awareness
generated by carbon credits.4.Carbon credit can be traded just like securities and hence it is an alternative Investment
avenue.

Carbon Exchange:Carbon credit can be bought or sold by entities or operators Since it is practically difficult for each operator
to locate entities with or deficit of credits, the idea of carbon exchange was thought of. At present there are carbon
exchanges through which any operator can buy or sell carbon credit as per industrial or other requirements.As a result of
industrial growth carbon emission requirements are day by day. This implies that industries have to spend more amount for
acquiring increasing carbon credit. The cost of carbon credit will thus become part of cost of production The idea of carbon
credit was evolved from the Kyoto Protocol, an international.

Carbon Trading:It is the agreement to reduce carbon emissions across the globe.Just like securities or materials, carbon
credit can be bought or sold through the exchanges at the prevailing market price. Each country has a cap on the volume of
carbon which they can release. Carbon emissions trading allows countries or firms that have higher carbon emissions to
purchase credit from those who have lower emissions. The carbon trade enables purchase and sale of emission rights.
Companies that pollute less can sell their unused rights to companies that pollute more.The goal is to ensure that the
aggregate pollution do not exceed the maximum limit. It also works as a financial incentive to companies which pollute
less.There are carbon exchanges to facilitate trading of carbon credit.In other words, carbon exchange is a place where both
the sellers and buyers of emission right can meet.It works like a stock exchange.

Difference b/w Environmental Audit and Financial Audit:1)Objective:Financial audit is carried out to ensure the
genuineness and accuracy of account/the objective of environmental audit is to assess the damages to eco system,if any,
due to a project or activity.2)Frequency:Financial audit is done annually/environmental audit is conducted whenever the
organisation decides.3)Auditor Financial audit is performed by external staff/environmental audit is performed by
environmental scientists or experts.4)Professional Competency:Professional qualifications and competency is inevitable to
carry out financial audit/environmental audit can be done by any competent persons or entities.5)Methodology:Financial
audits are based on comparative standards/environmental audit,the methodology differs based on situation and hence a set
standard is not possible.6)Access to audit report:The results of financial audit are available in the form of public documents
or reports/The report of environmental audit need not be available to everyone,as public document.7)Liability of the
auditor:Financial auditors are responsible for their reports. They have to provide a ‘true and fair’ view of the
organization/There is no external liability implication in environmental audits.

Causes:Using public transports.Using public transport is a sure short way of contributing to less air pollution as it provides
with less gas and energy, even carpools contribute to it. In addition to less release of fuels and gas, using a public transport
can also help in saving money.Turn off the lights when not in use:The energy that the lights take also contribute to air
pollution, thus less consumption of electricity can save energy. Use energy saving fluorescent lights to help the
environment.Recycle and Reuse:The concept of recycle and reuse is not just conserve resources and use them judicially but
also is helpful for air pollution as it helps in reducing pollution emissions. The recycled products also take less power to make
other products.No to plastic bags:The use of plastic products could be very harmful to the environment as they take a very
long time to decompose, due to their material made up of oil. The use of paper bags instead is a better alternative as they
decompose easily and are recyclable.Reduction of forest fires and smoking:The collecting of garbage and getting it on fire
in dry seasons or dry leaves catching fires is a huge factor for causing air pollution, moreover smoking also causes air pollution
and causes the air quality to worsen along with obviously damaging one’s health.Use of fans instead of Air Conditioner:The
usage of AC’s takes a lot of energy and emits a lot of heat which is bad for the environment. AC’s also take a lot of power and
energy to work as compared to fans.Use filters for chimneys:The gas that is emitted from fireplaces in homes and factories
are extremely dangerous for air pollution and harms the air quality severely. The use of filters should be used at least if the
consumption couldn’t be lessened, this will help to reduce the effect of harmful gases absorbing in the air.Avoid usage of
crackers:The use of crackers during festivals and weddings is sadly one of the biggest contributors to air pollution, leading to
a layer of smog which is extremely harmful for health. So, practice of no crackers should be implemented.Avoid using of
products with chemicals.Products that use the chemicals in their usage or smell strongly, like paints or perfumes
should be used less or outside the house. There can also be an alternative to use products with low chemical content
and organic properties. Implement Afforestation:Last but not the least, plant and grow as many trees as possible.The
practice of planting trees provides a lot of benefits to the environment and helps with the release of oxygen.Causes
of Air pollution :Using public transports.Using public transport is a sure short way of contributing to less air pollution as it
provides with less gas and energy, even carpools contribute to it. In addition to less release of fuels and gas, using a public
transport can also help in saving money.Turn off the lights when not in use:The energy that the lights take also contribute
to air pollution, thus less consumption of electricity can save energy. Use energy saving fluorescent lights to help the
environment.Recycle and Reuse:The concept of recycle and reuse is not just conserve resources and use them judicially but
also is helpful for air pollution as it helps in reducing pollution emissions. The recycled products also take less power to make
other products.No to plastic bags:The use of plastic products could be very harmful to the environment as they take a very
long time to decompose, due to their material made up of oil. The use of paper bags instead is a better alternative as they
decompose easily and are recyclable.Reduction of forest fires and smoking:The collecting of garbage and getting it on fire
in dry seasons or dry leaves catching fires is a huge factor for causing air pollution, moreover smoking also causes air pollution
and causes the air quality to worsen along with obviously damaging one’s health.Use of fans instead of Air Conditioner:The
usage of AC’s takes a lot of energy and emits a lot of heat which is bad for the environment. AC’s also take a lot of power and
energy to work as compared to fans.Use filters for chimneys:The gas that is emitted from fireplaces in homes and factories
are extremely dangerous for air pollution and harms the air quality severely. The use of filters should be used at least if the
consumption couldn’t be lessened, this will help to reduce the effect of harmful gases absorbing in the air.Avoid usage of
crackers:The use of crackers during festivals and weddings is sadly one of the biggest contributors to air pollution, leading to
a layer of smog which is extremely harmful for health. So, practice of no crackers should be implemented.Avoid using of
products with chemicals.Products that use the chemicals in their usage or smell strongly, like paints or perfumes
should be used less or outside the house. There can also be an alternative to use products with low chemical conten t
and organic properties. Implement Afforestation:Last but not the least, plant and grow as many trees as possible.The
practice of planting trees provides a lot of benefits to the environment and helps with the release of oxygen.

Water pollution:refers to a state of condition in which pure water loses its purity, affecting its normal properties and
functions. It occurs when harmful substances like chemicals or micro-organisms contaminates a stream, river, oceans,
aquifers and ground water, degrading water quality and rendering it toxic to the environment. Usually, it occurs due to
human activities.

Causes:1)Sewage and waste water: Sewage, garbage and liquid waste of households, agricultural lands and factories are
discharged into lakes and rivers. These wastes contain harmful chemicals and toxins which make the water poisonous for
aquatic animals and plants.2)Demplag:Dumping of solid wastes and liners in water bodies causes huge problems iners
include glass, plastic, aluminium, etc Different things take different amount of time to degrade in water.They affect aquatic
plants and animals.3)Industrial waste:Industrial waste contains pollutants like asbestos, lead, mercury and petrochemicals
which are extremely harmful to both people and environment Industrial waste is discharged into lakes and rivers, making
the water contaminated.4)Oil spilling:Sea water gets polluted due to oil spilled from ships and tankers while travelling. The
spilled od does not dissolve in water and forms a thick sludge polluting the water.5)Acid rain:Acid rain is pollution of water
caused by air pollution. When the acidic particles caused by air pollution in the atmosphere mix with water vapour, it results
in acid rain.6)Water-soluble inorganic chemicals: These are acids, salt and compounds of toxic Metals such as mercury and
lead. High levels of these chemicals can make the Water unfit to drink, harm fish and other aquatic life, reduce crop yields,
and Accelerate the corrosion of equipment that is in contact with this water.7)Global warming:Due to global warming, there
is an increase in water temperature. This increase in temperature results in death of aquatic plants and animals.This also
results in bleaching of coral reefs in water.8)Eutrophication:is an increased level of nutrients in water bodies.This results in
bloom of algae in water. It also depletes the oxygen in water, which negatively affects fish and other aquatic animal
population.

Soil pollution:Soil is a thin cover over land consisting of a mixture of minerals, organic materials, living organisms, air and
water. All these together support the growth of plant life. Several factors contribute to the formation of soil.

Causes:1)Soil erosion:Soil erosion refers to the movement of topsoil along with the surface litter, from one place to another.
Soil erosion is a natural process caused by rain, wind and flowing water. Soil erosion reduces the fertility and water holding
capacity of the soil.2)Excessive use of fertilizers:The use of chemical fertilizers has increased significantly over the last few
decades and is expected to rise in future too. Fertilizers help to replace the soil nutrients absorbed by the plants.3)Excessive
use of pesticides:In addition to fertilizers a large amount of pesticides, insecticides and herbicides are used to control
unwanted fungi, animals and other creatures. Mice and rats are killed by rodenticides while herbicides are used to destroy
unwanted vegetation or weeds.4)Excess salts:Irrigation helps to increase crop yields. However, it has certain evil effects too
Imigation water contains dissolved salts and in dry climates much of the water in the saline solution evaporates leaving the
salts on the topsoil.5)Water logging:Water logging is another reason for soil degradation, Soil becomes unproductive or
useless as a result of water logging.

Marine pollution:Large-scale agricultural activities and industrial operations have negative impacts not only on land but in
sea water also.Till the middle of the twentieth century, the majority of the scientists believed that oceans were vast enough
to absorb any type of pollution and hence harmless to the marine life.

Causes,Types:1)Eutrophication:When there is excess chemical nutrients like nitrates and phosphates in the water, it leads
to eutrophication or nutrient pollution. Eutrophication decreases the level of oxygen, reduces the quality of
water.2)Acidification:Oceans act as a natural reservoir for absorbing the carbon dioxide from the Earth’s atmosphere. But,
due to rising level of carbon dioxide in the atmosphere, the oceans across the world are becoming acidic in
nature.3)Toxins:There are persistent toxins that do not get dissolved in water. Toxins such as pesticides, DDT, radioactive
wastes, phenols, etc.., get accumulated in the tissue cells of the marine bodies.4)Plastics:The ever increasing use of plastic
products is causing heavy damages to the aquatic bodies and eco systems. Plastic from land constitutes more than of 80
percent of the debris found in the oceans. Plastic is nondegradable and its rising volume is a major threat to marine life.

Solid waste management:Industrialization and urbanization have made the solid waste management a serious problem to
the general public and also to the Government. Solid waste refers to the garbage arising from human and animal activities,
discarded as unwanted and useless.

Various sources of solid waste:1)Residential areas.Residential houses and flats are the major sources of solid waste.Garbage
from these places include,foodmaterials,plastics,paper,glass,leather,hardboard,metals,yard wastes,ashes,useless electronic
items,tyres,batteries,oil and so on.2)Industrial centres:Industrial units of manufacturing firms, construction sites, factories,
power and chemical plants generate solid waste in huge quantities.3)Commercial establishments:Commercial buildings are
yet another source of solid waste. Hotels, markets, godowns, stores and office buildings produce huge volume of solid
wastes.4)Institutions and establishments:Institutions like schools, colleges, prisons, military barracks and other government
offices also produce solid waste in large volume.5)Construction and demolition sites.Works also contribute to the solid
waste problem.Such sites produce waste materials like scrap steel,concrete,wood,Plastics,rubber..etc.6)Municipal Services
centres: The urban centres contribute immensely to the solid waste. The solid materials generated by the municipal services
centres include, waste from street cleaning, parks and beaches, water treatment plants, recreational areas,sludge and so
on.7)Treatment Plants and Sites:Manufacturing plants including refineries, power plants, processing units. Mineral
extraction plants and chemicals plants produce solid waste in huge quantities like industrial process wastes, plastics etc.

The UN commission on human rights:The UN commission on human rights was established in 1946 and is a subsidiary body
of the Economic and social council (ECOSOC). The commission deals with the area of human rights more and its jurisdiction
covers the entire world. Since its incorporation, the commission has influenced international human right standards. It made
contribution to the Universal Declaration of Human Rights in 1948 as well as the international covenant on civil and political
rights and the International Covenant on Civil and Political Rights.

The UN agencies for Human Rights:The UN has specialized agencies which are entrusted with to the formulation and
observation of economic, social and cultural rights and creation of the conditions needed for their enjoyment.

i)United Nations, with operational functions across the globe:United Nations Educational Scientific and Cultural
Organization(UNESCO): The United Nations Educational Scientific and Cultural Organization was recognized as an agency of
the United Nations by virtue of an agreement of 14th December 1946. The major function of UNESCO is to contribute to
peace and security by promoting collaboration among the nations through education science and culture.
Functions:1.Educational functions.2Research and Training in basic sciences Social and cultural development.3.social and
cultural development

ii) The International Labour Organization:The International Labour Organization was established for improving living
andworking condition of labourers all over the world. The main aims of the ILO are topromote rights at work, encourage
decent employment opportunities, enhance social protection and strengthen dialogue on work-related issues.

Objectives:The International Labour Organization aims to ensure that it serves the needs ofworking women and men by
bringing together governments, employers andworkers to set labour standards, develop policies and devise programmes.

Functions:1.Raising the standard of the workers.2. Prevention of unemployment.3.Provision for social security.4.
Improvement in the working condition of the merchant sailors.5.Right of Organization.6.Safety regulation.7.Women
welfare.8.Welfare of children.9.Technical assistance.10.Improvement of the working condition of agricultural labour.11.
Promotion of the co-operatives.12.Research and education.

¡¡¡)World Health Organisation (WHO):international health conference held in June 1946 which resulted in the mation of
WHO in September 1946. WHO began when its Constitution came At to force on 7 April 1948-a date we now celebrate every
year as World Health Day The basic purpose of WHO is to ensure the highest possible level of health to the people all over
the world.

Objectives and Functions:1.Preventing the areas of disease and confining it in the boundaries of the state.2.Curing the
disease after it has spread.3. Preventing the diseases.4.Establishment of an environment promoting good health.

iv) The United Nations International Children's Emergency Fund (UNICEF) it was formed in December 1956. The basic theme
of UNICEF states that all children have a right to survive, thrive and fulfill their potential, to the benefit of a better world. The
activities also include emergency aid in areas affected by flood, droughts, wars and other disasters.

Universal Declaration of Human Rights (UDHR):The Universal Declaration of Human Rights (UDHR) is a historic document
that was adopted by the United Nations General Assembly on 10 December, 1948 at Paris in France. The Declaration consists
of 30 articles affirming an individual's rights.

Contents of UDHR

Articles:

Articles 1-2 established the basic concepts of dignity. liberty, equality, andbrotherhood. Articles 3-5 established individual
rights, such as the right to life and the prohibition of slavery and torture.

Articles 6-11 refer to the fundamental legality of human rights with specific remedies cited for their defence when violated.

Articles 12-17 established the rights of the individuals towards the community.

Articles 18-21 sanctioned the so-called "constitutional liberties', and with spiritual,public, and political freedoms, such as
freedom of thought, opinion, religion and conscience,word and peaceful association of the individual.

Articles 22-27 sanctioned an individual's economic, social and cultural rights. including healthcare.

Articles 28-30 established the general ways of using these rights and the areas in which these rights of the individuals cannot
be applied.

International Covenant on Civil and Political Rights (ICCPR):The first optional protocol creates an individual complaints
mechanism, whereby, individuals in member States can submit complaints, known as communications, to be reviewed by
the Human Rights Committee. The second optional protocol abolishes the death penalty.

International Covenant on Economic, Social and Cultural Rights (ICESCR):The International Covenant on Economic, Social and Cultural
Rights is a multilateral treaty adopted by the United Nations General Assembly on 16th December, 1966, which came into force from 3rd
January, 1976. It commits the states parties to work towards the granting of economic, social, and cultural rights (ESCR) to individuals.

Value Dimensions of Human Rights:Human Rights have broader dimensions and comprehensive reach. It gives a liberal and comprehensive
meaning to life and personal liberty of human beings. It covers a plethora of rights, such as, right to privacy, right to travel, right to livelihood,
right tomedical care, right to live with human dignity, right to free legal aid, right against inhuman, cruel and degrading treatment, etc.

Significants:1.Human rights are essential for the adequate development of the human personality.2.These strengthen the development
process and translate the sustainable development into practices.3.Human Rights avoid adverse physiological effects of techno-scientific
growth and environment crisis.4.A rational human being has the capacity to determine his needs and also the life style.5.Environmental
rights ensure the people to live in a healthy environment free from pollution.