Environmental Disclosure Practices in Annual Report of the Listed Textile Industries in Bangladesh
The present study is a critical examination of the environmental disclosure practices and extent of disclosure of listed textile industries in Bangladesh. The study reveals that more than two-third (69%) of the sample companies addressed no environmental issues in their annual reports and on an average textile industries disclosed very poor information regarding environmental aspects where variation of disclosure among the industries is considerably high. The study recommends Government and other regulatory authorities taking necessary steps in compelling and motivating all textile companies in Bangladesh in addressing environmental issues in their annual report. Finally, the study expects playing important role in creating consciousness among the users and preparers in disclosing more environmental information in annual reports.
