Environmental Reporting Practices of Listed Companies in Bangladesh
Shoumik Rahman Mehedy (),
Hasan Mahmud Sajib () and
Rezaul Karim ()
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 3, 178-193
Now-a-days environment has become a very crucial issue not only for personal life but also for business life and hence, environmental movement and environmental reporting practices by different organization throughout the world have gathered great momentum in recent year. Advancement and improvement of quality of environment is the major issue for their activities. Environmental accounting (EA) more specifically, Environmental Management Accounting (EMA) has emerged during the last two decades in response to this issue. EA is a broad term that is used in the context of different meaning and applications. EMA has a focus on providing better information on the actual environmental costs already incurred by the entity to the management of an organization. This paper investigated the extent of environmental accounting information disclosure in the annual report of selected manufacturing companies listed in Dhaka Stock Exchange. To prevent result from being contaminated by industry factors, the study has been chosen different organizations from various segments to clarify these kind of facts.
Keywords: Accounting Information; Environmental Accounting; Environmental Management Accounting; Corporate Characteristics; Data Analysis (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:8:y:2018:i:3:p:178-193
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