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Environmental disclosure – a Bangladesh perspective

Author

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  • Shil, Nikhil Chandra
  • Iqbal, Masum

Abstract

Today, the environment is changing rapidly and we are obviously heading towards a disaster. The responsibility for such changes comes on the shoulder of business community to a large extent. And it is customary that businesses are disturbing the smooth flow of environmental structure through their thoughtless operations. So, business community should have and practice its moral commitment towards the society by spending for tackling environment. Environmental accounting emerges as a tool to prove this commitment where costs from business communities’ point of view and effects from society’s point of view are balanced. In this paper, we have tried to define environmental accounting with its scope and we have also had a thorough review of the practices followed by our companies from the general-purpose financial statements to the extent of disclosure.

Suggested Citation

  • Shil, Nikhil Chandra & Iqbal, Masum, 2005. "Environmental disclosure – a Bangladesh perspective," MPRA Paper 7707, University Library of Munich, Germany, revised 20 Jun 2005.
    • Handle: RePEc:pra:mprapa:7707
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    File URL: https://mpra.ub.uni-muenchen.de/7707/1/MPRA_paper_7707.pdf
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    References listed on IDEAS

    as
    1. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
    2. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Md. Abdul Kaium Masud & Seong Mi Bae & Jong Dae Kim, 2017. "Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh," Sustainability, MDPI, vol. 9(10), pages 1-19, September.
    2. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    3. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.
    4. Pramanik, Alok Kumar & Shil, Nikhil Chandra & Das, Bhagaban, 2007. "Environmental accounting and reporting With special reference to India," MPRA Paper 7712, University Library of Munich, Germany, revised 17 Oct 2007.

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    More about this item

    Keywords

    Environmental Accounting (EA); Conservation; and Social Costs;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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