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Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh

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  • Bablu Kumar Dhar
  • Sabrina Maria Sarkar
  • Foster K. Ayittey

Abstract

Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock Exchange, the study discovered that the effective implementation of green accounting has significantly improved the sustainable development capabilities of heavily polluting companies; there is a significant positive correlation between the quality of social responsibility information disclosure and the sustainable development capabilities of heavily polluting companies; the quality of social responsibility information disclosure can be positively adjusted the relationship between the implementation of green accounting and the sustainable development capabilities of heavily polluting companies.

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  • Bablu Kumar Dhar & Sabrina Maria Sarkar & Foster K. Ayittey, 2022. "Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 71-78, January.
    • Handle: RePEc:wly:corsem:v:29:y:2022:i:1:p:71-78
    DOI: 10.1002/csr.2174
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    References listed on IDEAS

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    Cited by:

    1. Mohammad Zahirul Khaiyum & Sudipa Sarker & Golam Kabir, 2023. "Evaluation of Carbon Emission Factors in the Cement Industry: An Emerging Economy Context," Sustainability, MDPI, vol. 15(21), pages 1-15, October.
    2. Xinyu Zhang & Siyu Ji & Zhichuan Zhu & Jingwan Hu, 2022. "Measurement, Distribution Characteristics, and Convergent Analysis of China’s Green Development Level," Sustainability, MDPI, vol. 15(1), pages 1-24, December.
    3. Ayman Issa & Jalal Rajeh Hanaysha, 2023. "Achieving sustainable business: The nexus between external sustainability assurance, CSR strategy and emission reduction," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3095-3109, November.
    4. Li, Qian & Zhou, Ruodan & Xiong, Jie & Wang, Yanxi, 2023. "Rushing through the clouds, or waiting to die? The effect of the green credit policy on heavily polluting firms," The North American Journal of Economics and Finance, Elsevier, vol. 64(C).
    5. Bablu Kumar Dhar & Alessandro Stasi & Jesper Ole Döpping & Md Abu Issa Gazi & Jakhongir Shaturaev & Sabrina Maria Sarkar, 2022. "Mediating Role of Strategic Flexibility Between Leadership Styles on Strategic Execution: A Study on Bangladeshi Private Enterprises," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 23(3), pages 409-420, September.
    6. Tan, Xiujie & Xiao, Ziwei & Liu, Yishuang & Taghizadeh-Hesary, Farhad & Wang, Banban & Dong, Hanmin, 2022. "The effect of green credit policy on energy efficiency: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 183(C).

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