Corporate environmental and climate change disclosures:empirical evidence from Bangladesh

Belal, Ataur R.; Kabir, Md. Rezaul; Cooper, Stuart; Dey, Prasanta; Khan, Niaz A.; Rahman, Taiabur and Ali, Mohobbot (2010). Corporate environmental and climate change disclosures:empirical evidence from Bangladesh. IN: Research in Accounting in Emerging Economies. Tsamenyi, Mathew and Uddin, Shahzad (eds) Research in accounting in emerging economies, 10 . Emerald.

Abstract

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. Copyright © 2010 by Emerald Group Publishing Limited.

Publication DOI: https://doi.org/10.1108/S1479-3563(2010)0000010011
Divisions: Aston Business School > Accounting
Aston Business School > Operations & information management
Uncontrolled Keywords: Bangladesh,climate change disclosures,corporate environmental disclosures,developing countries,Accounting,Finance,Development
Published Date: 2010

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