Consumption-based CO2 emission (CBE) accounting shows the possibility of global carbon leakage. Very little attention has been paid to the amount of emissions related to the consumption of products and services and their impact on sustainable development goals (SDGs), especially in the SAARC region. This study used a CBE accounting method to measure the CO2 emissions of five major SAARC member countries. Additionally, a Fully Modified Ordinary Least Square (FMOLS) and a causality model were used to investigate the long-term effects of the CBE and SDG variables between 1972 and 2015. The results showed that household consumption contributed more than 62.39% of CO2 emissions overall in the SAARC region. India had the highest household emissions, up to 37.27%, and Nepal contributed the lowest, up to 0.61%. The total imported emissions were the greatest in India (16.88 Gt CO2) and Bangladesh (15.90 Gt CO2). At the same time, the results for the long-term relationships between the CBEs and SDGs of the SAARC region showed that only the combustible renewables and waste (CRW) variable is significant for most of these countries. The sharing of the responsibility for emissions between suppliers and customers could encourage governments and policymakers to make global climate policy and sustainable development decisions, which are currently stalled by questions over geographical and past emission inequities.

Banking is a business which runs on the confidence and the trust of people that enables the bank to mobilize funds from various sources. The profitability of a bank always depends on Asian Journal of Finance & Accounting ISSN 1946-052X 2014 www.macrothink.org/ajfa 352 the efficient management of fund and exploring the genuine avenues in which its resources are invested to produce the maximum income. The purpose of the study is to discover the impact of Corporate Social Responsibility (CSR) expenditure on the profitability of Jamuna Bank Ltd (JBL) which indicates the fundamental picture of the overall banking industry of Bangladesh. JBL is one of the non-government commercial banks in Bangladesh, for this study purpose CSR expenditure is taken as the independent variable and profit after tax (PAT) as the dependent variable. Required data are collected from the annual reports of JBL and Bangladesh Bank CSR review for the year 2007 to 2012 and analyzed using Ordinary least squares (OLS) model and tested the hypothesis through the student's t test. The results show that there is no significant impact of CSR on PAT and therefore recommends the bank to critically evaluate its existing policy on performing CSR activities to increase profitability. For academic and industry discourse it is suggested that further study should be conducted to establish the real value, in monetary terms, how much CSR contribute to the organization's profitability.

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This study uses a consumer-based accounting approach to evaluate CO 2 emission factors of 17 major Asia and Paci c countries that distribute all emissions in the supply chain to the commodity up to the nal consumption location due to the in uence of a country's consumption patterns. In addition, the number of emissions connected with each country's consumption of products and services, mainly in Asia and the Paci c countries, has received little attention. This study contributes to understand the effects of the country's consumption of products and services on carbon emission peaks and formulate e cient carbon-mitigation plans for governments and decision-makers. The accelerating economic growth and industrialization have posed signi cant challenges to global carbon-mitigation efforts and climate change response; as a result, each country has been provided a higher emphasis on CO 2 emission. The Monte Carlo simulation technique has been used to create a dynamic scenario simulation model to investigate possible future peaks of Asia and Paci c countries' carbon emissions, considering the uncertainties of factors. The result shows that total consumption-based CO 2 emissions are remarkable in the three Asian countries, including China (387451.95 metric tons (Mt) CO 2 ), Japan (185259.60 Mt CO 2 ), and India (100720.46 Mt CO 2 ). In South Korea, Brunei, and Taiwan, annual consumption emissions are 1.77, 1.62, and 1.49 tons of CO 2 per person. In terms of nal consumption, the household sector is the supreme noteworthy donor to consumption-based emissions, accounting for 27-56%. The household sector probably peak at 19.7 Gt CO 2 as per the dynamic scenario simulation. As for three other types of nal demand, the government expenditure will possibly reach at highest 44.0 Gt CO 2 by the next 30 years while the capital formation will probably hit its highest emissions at 149.5 Gt CO 2 .

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