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Environmental and Climate disclosure trends of red zone industries in Bangladesh: A study on tannery and cement industry

Author

Listed:
  • Sanzida Begum

    (Lecturer, Department of Business Administration, Bangladesh Army University of Science and Technology, Saidpur Cantonment, Saidpur.)

  • Most. Mukta Khatun

    (Lecturer, Department of Business Administration, Bangladesh Army University of Science and Technology, Saidpur Cantonment, Saidpur.)

  • Mehedi Hasan

    (Lecturer, Department of Economics (ECN), Faculty of Social Science and Humanities, Hajee Mohammad Danesh Science & Technology University, Dinajpur.)

Abstract

This article was prepared with an intent to find out some discrete industry’s (cement, tannery) decisiveness toward climate disclosure. Both cement and tannery industry are considered a red zone industry according to Ministry of the Environment and Forests, Bangladesh. Research was done mainly on the annual reports (5 periods) of SEC listed companies that corresponded as representation on industry scenario. Climate disclosure was marked up against GRI standards specifically the GRI-300. The study found out that MNCs are doing better is publishing climate disclosure issues than the local companies. Overall, the cement industry is in a better condition than the tannery industry regarding environmental consciousness and climate disclosure. 67% of cement industry, and 50% of tannery industry publishes climate disclosure related issue. This study has found the position of cement industry and tannery to be in a place, where there is still a lot of room for improvements.

Suggested Citation

  • Sanzida Begum & Most. Mukta Khatun & Mehedi Hasan, 2023. "Environmental and Climate disclosure trends of red zone industries in Bangladesh: A study on tannery and cement industry," International Journal of Science and Business, IJSAB International, vol. 18(1), pages 1-14.
    • Handle: RePEc:aif:journl:v:18:y:2023:i:1:p:1-14
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