Series editor(s): Professor Mathew Tsamenyi and Prof. Shahzad Uddin
Subject Area: Accounting and Finance
|Title:||Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh|
|Author(s):||Ataur Rahman Belal, Md. Rezaul Kabir, Stuart Cooper, Prasanta Dey, Niaz Ahmed Khan, Taiabur Rahman, Mohobbot Ali|
|Volume:||10 Editor(s): Mathew Tsamenyi, Shahzad Uddin ISBN: 978-0-85724-451-2 eISBN: 978-0-85724-452-9|
|Citation:||Ataur Rahman Belal, Md. Rezaul Kabir, Stuart Cooper, Prasanta Dey, Niaz Ahmed Khan, Taiabur Rahman, Mohobbot Ali (2010), Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh, in Mathew Tsamenyi, Shahzad Uddin (ed.) 10 (Research in Accounting in Emerging Economies, Volume 10), Emerald Group Publishing Limited, pp.145-167|
|DOI:||10.1108/S1479-3563(2010)0000010011 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Article type:||Chapter Item|
Purpose – In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh.
Design/methodology/approach – For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues.
Findings – Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the “energy usage” category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature.
Originality/value – As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research.
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