An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection

Soiloor Nandini Arunima
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Soiloor Nandini Arunima: MBA, Department of Accounting and Information Systems, University of Dhaka, Bangladesh

International Journal of Science and Business, 2020, vol. 4, issue 9, 113-124

Abstract: In the current study entitling “An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection”, I critically examine the practices of environmental accounting in listed companies in Bangladesh and how it can be linked with the near goal of Bangladesh “Vision 2021” which is the election manifesto of current government. Vision 2021 has eight goals and our environmental issues are given priority in that case. As EAR is voluntary reporting, stakeholder theory and legitimacy theory can be related. Content analysis is used as methodology and taking 52 listed companies of Dhaka Stock Exchange randomly from 10 main industries and world bank report in order to know prevailing environmental situation in Bangladesh. The study has found there is a severe environmental degradation over years and listed companies are not aware of EAR in Bangladesh. Lastly, the paper suggests some recommendation to focus on EAR in order to achieve Vision 2021.

Keywords: Environmental accounting reporting; Vision 2021; Listed companies; Dhaka Stock Exchange (search for similar items in EconPapers)
Date: 2020
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