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Key economic players of Small and Medium Scale Industries are eager to provide final products to
meet the market demand. But they are not considering the environmental impact on the
manufacturing process. This has resulted in climate change which led to global warming. Several
researches have been carried out in this regard and mitigation measures have been introduced, but
there is not a semblance of implementation of measures in minimization global disposition through
green reporting of carbon dioxide emission level. Hence, this research has been carried out
considering how green reposting can lead to derive fair business valuation, by doing a case study in
the sphere of rubber manufacture. This case study is carried out by applying the net asset value
method. Findings have revealed that, energy consumption is associated at the rubber mill itself and
emissions connected to productivity of kW/H of energy consumption and emissions from the
production of rubber band amounting 1.67 ton CCh-eq/ton product. There is a vital finding from this
research — mainly there is no record of environmental impact due to manufacturing process to
derive fair business valuation—. Any business valuer could directly benefit from these findings in
order to derive fair business valuation methods of price to earnings ratio, net asset value and net
present value through green reporting to minimize global warming potential. Also policy makers can
develop processes to promote the green reporting as a mandatory requirement for business valuation.
