Environmental Reporting Practices in an Emerging Economy

نویسندگان

چکیده

The study aimed to recognize the environmental awareness of corporate entities by exploring extent their associated information reporting practices. also strived learn notable board characteristics that transform practices listed companies in an emerging market economy. This quantitative was based on annual reports randomly selected 100 manufacturing Dhaka Stock Exchange. research used a self-developed disclosure index linked environment collect data for study. revealed average sampled too low, which only 14.48% developed this Moreover, 4% did not disclose any report fiscal year 2018–2019 . most disclosed theme concern general environment, whereas lowest performance, between 25.83% and 6.2%. documented no other were highly significant could positively explain Bangladesh, willingness board.

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ژورنال

عنوان ژورنال: Indonesian journal of sustainability accounting and management

سال: 2022

ISSN: ['2597-6214', '2597-6222']

DOI: https://doi.org/10.28992/ijsam.v6i2.577