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

Dr. Afzal Ahmad

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

afzal ahmad * § MBA in Accounting

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

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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.

References

10 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr. Afzal Ahmad. 2026. "Environmental Accounting & Reporting Practices: Significance and Issues: A Case from Bangladeshi Companies". Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 12 (GJMBR Volume 12 Issue A14).

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GJMBR Volume 12 Issue A14

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Annual Reports Environmental Accounting Environmental Reporting Listed Companies Qualitative Disclosures

Classification

GJMBR-A Classification FOR Code:150102

150106 JEL Code M42

M41

Submission ReceivedJune 26, 2012
Peer Review Double Blind
Handling Editor
Accepted July 16, 2012
Published July 30, 2012

Version of record

v1.2

Language

English

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Article Matrices

Total Score: 106

Country: Bangladesh

Subject: Global Journal of Management and Business Research - A: Administration & Management

Authors: Dr. Afzal Ahmad (PhD/Dr. count: 1)

View Count (all-time): 320

Total Views (Real + Logic): 6065

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Publish Date: 2012 07, Mon

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Total Views: 6.1K

Total Downloads: 500

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