Environmental Accounting & Reporting Practices: Significance and Issues: A Case from Bangladeshi Companies

Abstract

Case from Bangladeshi Companies” is based on both the primary and secondary data. The primary data were collected from the total number of 40 Chief Accountants and Senior Accountants, taking one from each company. The secondary data were collected from the Annual Reports-2010 of the companies. The main findings of the study are: i) the respondents have felt the strong need for EA (Environmental Accounting) and ER (Environmental Reporting) in their Annual Reports, ii) the respondents have also been aware for EA and ER practices, iii) as regards of nature of environmental disclosure, it is observed that only qualitative disclosures in positive sense have been provided in the Annual Reports either in Chairman or Managing Director statement, Directors’ reports and a separate section “Environmental Compliance”, iv) Environmental disclosures in the form of expenditure in energy, waste management, safety related measure and environment protection presented in their Annual Reports were not remarkable in the sample companies excepting expenditure in energy, v) the respondents have identified some major problems involved in EAR( Environmental Accounting and Reporting) practices as shown table -5 and also have suggested some measures as presented in table -6. From the above discussions, it is clear that EAR practices in the selected companies have been far from satisfactory and hence poor in real sense of the term. Therefore, in order to improve the EAR practices in the selected companies, the proper authority need to implement the suggestions put forward by the respondents without any further delay.

A Study of Conflict Issues Affecting Ugandan Housemaids who Migrate to Saudi Arabia and How to Mitigate them

March 10, 2026

This study aims to comprehensively analyse the complex interplay between