Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh

Belal, Ataur Rahman; Kabir, Md. Rezaul; Cooper, Stuart; Dey, Prasanta Kumar; Khan, Niaz Ahmed; Rahman, Taiabur; Ali, Mohobbot

doi:10.1108/s1479-3563(2010)0000010011

Cited by 31 publications

(23 citation statements)

References 21 publications

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“…In doing so, Content analysis has performed based on the annual reports of 82 sample companies. As per expectation and consistent with the finding of previous studies (Rahman et al, 2010;Nurunnabi, 2016) the results are unsatisfactory. The average climate change disclosure index stands to be only 3.02 out of a maximum score of 28 which is only 3.68%.…”

Section: Resultssupporting

confidence: 82%

“…Rest all items within this category gets no attention from the companies. It is important to note that the study observed qualitative disclosures about environmental/climate change issues to be more common among the companies in Bangladesh rather than quantitative disclosures, which is similar to the findings of Rahman et al (2010). In a culture of non-accountability and meager external regulations (Nurunnabi, 2016), qualitative disclosures can be an easy disguise to unsatisfactory environmental performance.…”

Section: Findings and Analysis Of The Study 41 Overview Of Ccdi On Tsupporting

confidence: 63%

“…Thus, the CCDI score has a minimum value of "0" and a maximum value of "28". Over a course of a decade, several studies (Masum et al, 2019;Dey et al, 2017;Nurunnabi, 2016;Rahman et al, 2010) including this current study all found relatively poor disclosure level on climate change in Bangladesh. This confirms the issue of climate change receiving very poor attention from organizations in Bangladesh.…”

Section: Methodsmentioning

confidence: 49%

“…Twenty-five of the items have been directly taken from the previous literature and the rest three items have been chosen as the sample companies frequently disclose these items. Content analysis is widely used by numerous researchers (Masum et al, 2019;Dey et al, 2017;Rahman et al, 2010) in the field of sustainability, corporate social responsibility and environmental reporting as it is a sophisticated technique that shapes the qualitative data to a quantitative flavor. Based on climate change reporting literature, the content analysis has been divided into five broad categories namely, climate change risk, GHG emission accounting, energy consumption accounting, reduction & cost, and governance.…”

Section: Methodsmentioning

confidence: 99%

“…In recent decades, environmental and climate change disclosure is a vital area of research in the field of environmental accounting (Gibson & O'Donovan, 2007;Nurunnabi, 2016;Rahman et al, 2010;Dey et al Dutta, 2017;Ahmad & Hossain, 2015). As the societal concern over environmental degradation and adverse effect of climate is escalating, accordingly, the number of studies to deal more effectively with adverse effects of climate changes has been growing.…”

Section: Literature Reviewmentioning

confidence: 99%

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Corporate climate change reporting: Evidence from Bangladesh

Masum¹,

Hassan²,

Jahan³

2019

JAMIS

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Research Question: Do the Bangladeshi business entities concern about the extreme climate change vulnerability of the country? How do they deal with the climate change issues in their corporate reporting? Motivation: As per the Climate Change Vulnerability Index 2014, Bangladesh is one of the most vulnerable countries in the world. To cope up this extreme stage not only the government but also all the stakeholders of the country should come forward. This study aims at exploring the attention of business organizations of Bangladesh toward the climate change issues of the country. Idea: When developed nations realized and shared accountability in relation to the adverse effect of climate change, developing nation pay less attention towards the impact of climate change and environmental degradation (Luo et al., 2013; Amran et al., 2014; Jeswani, 2007). Ironically, academic have paid less attention to examine the organizational efforts towards sustainability and environmental safety in the context of developing countries (Kabir & Akinusi, 2012). This research is intended to explore climate change reporting practices in developing countries-Bangladesh. Data: A purposive sampling of 82 companies listed in the Dhaka Stock Exchange (DSE) has been taken based on the year 2016 or 2015-2016. Tools: An un-weighted Climate Change Disclosure Index (CCDI) has been constructed and used to understand the climate change disclosure level practiced by selected companies. Findings: we have found a very poor disclosure levels practiced

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Section: Resultssupporting

confidence: 82%

Section: Findings and Analysis Of The Study 41 Overview Of Ccdi On Tsupporting

confidence: 63%

Section: Methodsmentioning

confidence: 49%

Section: Methodsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 3 more Smart Citations

Corporate climate change reporting: Evidence from Bangladesh

Masum¹,

Hassan²,

Jahan³

2019

JAMIS

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The effect of board of directors attributes, environmental committee and institutional ownership on carbon disclosure quality

Abdelrahman Adam Abdalla,

Salleh,

Hashim

et al. 2024

Bus Strat Dev

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This study assesses the effect of the board of directors' attributes, environmental committee (EC), and institutional ownership (IO) on carbon disclosure quality (CDQ) from the perspectives of legitimacy and agency theories in Malaysia. This study collects and analyzes data based on 1000 observations of firms from carbon‐intensive industries from 2015 to 2019. The effect of the board of directors' attributes, EC, and IO on the CDQ was observed using a panel data regression model. The study revealed a significant positive relationship between board independence, board size, female representation, EC, IO, and CDQ. These findings suggest that carbon disclosure awareness is rising in Malaysia as firms have gradually integrated corporate governance (CG) best practices into their business strategies. To the best of our knowledge, this is the first study to examine the factors that influence CDQ in Malaysian businesses. This study identified firms with a higher CDQ using a new global reporting initiative‐based carbon reporting index. This expands the literature on carbon disclosures. This study focuses on carbon‐intensive industries, which might not reflect Malaysia's current CDQ situation. Thus, future research should focus on other sectors to fully grasp the current state of the CDQ in Malaysia and offer new perspectives on emerging markets. The findings may benefit a vast group of regulatory bodies in assessing Malaysian firms' responses to local and international carbon guidelines.

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The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality

2013

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Increased business complexities coupled with enhanced global transformation have propelled corporations to behave as responsible citizens to drive the sustainability agenda. Many corporations incorporate their affirmative commitment to sustainable business practices into their corporate identities and give evidence for this in their sustainability reports. This paper examines the role of the board of directors in sustainability reporting quality (SRQ) in the Asia‐Pacific region. Based on a cross‐sectional study of 113 companies from 12 countries in the region, we find that the SRQ in the region leaves much room for improvement. However, we find that the institutionalization of the concept of corporate social responsibility (CSR) in an organization provides a sound foundation for enhancing SRQ. We find that the value of CSR anchored in the vision and/ or mission statement and strategic alliances fostered with non‐governmental organizations are positively associated with SRQ.This study contributes to strengthening the understanding, promoting discussion on the state of sustainability reporting in the Asia‐Pacific context and laying a solid foundation for more aggressive efforts to enhance SRQ. The study identifies the significant drivers currently associated with SRQ. The weak role of the board of directors in upholding the sustainable development agenda through the reporting process is highlighted. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

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Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh

Cited by 31 publications

References 21 publications

Corporate climate change reporting: Evidence from Bangladesh

Corporate climate change reporting: Evidence from Bangladesh

The effect of board of directors attributes, environmental committee and institutional ownership on carbon disclosure quality

The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality

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