Achieving Sustainable Development through Environment Accounting from the Global Perspective: Evidence from Bangladesh

Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Carbon Performance, Green Strategy, Financial Performance Effect on Carbon Emissions Disclosure: Evidence from High Polluting Industry in Indonesia

“…This study result may occur because information related to carbon performance disclosed by Indonesian companies in their sustainability reports is still low. Lack of environmental awareness and knowledge, legal requirements, poor performance and fear of bad publicity for stakeholders maybe are the reason for low carbon disclosure [62]. In addition, carbon performance is only in accordance with one of the carbon disclosure measurement items (GRI 305: emissions), which the GRI standard has several indicator items.…”

Sustainability Report Practices in Indonesia: Context, Policy, and Readability

“…This rate depends on corporate compliance on water, air, B3 waste, AMDAL, and ocean contamination control regulation which closely related to sustainability disclosure. This study used PROPER disclosure because mostly sustainability disclosure depends on their environmental performance (Kumar, 2017)…”

Relevansi Nilai Laporan Keberlanjutan Di Indonesia

“…Pada Tabel Petcharat & Zaman (2019). Informasi terkait book value dan earning termasuk informasi keuangan yang investornya menggunakan informasi tersebut untuk membuat keputusan investasi dan pada akhirnya dapat menggerakkan harga saham perusahaan (Cardamone, Carnevale, & Giunta, 2012;Kumar, 2017;Sridhar, 2012).…”