Corporate environmental and climate change disclosures

empirical evidence from Bangladesh

Ataur R. Belal, Md. Rezaul Kabir, Stuart Cooper, Prasanta Dey, Niaz A. Khan, Taiabur Rahman, Mohobbot Ali

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

Purpose-In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh. Design/methodology/ approach-For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues. Findings-Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the ''energy usage'' category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature. Originality/value-As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research. Copyright © 2010 by Emerald Group Publishing Limited.

Original languageEnglish
Title of host publicationResearch in Accounting in Emerging Economies
EditorsMathew Tsamenyi, Shahzad Uddin
PublisherEmerald
Pages145-167
Number of pages23
Volume10
ISBN (Electronic)978-0-85724-452-9
ISBN (Print)978-0-85724-451-2
DOIs
Publication statusPublished - 2010

Publication series

NameResearch in accounting in emerging economies
PublisherEmerald
Volume10
ISSN (Print)1479-3563

Fingerprint

Bangladesh
environmental change
climate change
evidence
website
content analysis
stock exchange
environmental issue
annual report
Empirical evidence
Disclosure
Environmental change
Climate change
effluent
market
methodology
energy
examination
analysis
Values

Keywords

  • Bangladesh
  • climate change disclosures
  • corporate environmental disclosures
  • developing countries

Cite this

Belal, A. R., Kabir, M. R., Cooper, S., Dey, P., Khan, N. A., Rahman, T., & Ali, M. (2010). Corporate environmental and climate change disclosures: empirical evidence from Bangladesh. In M. Tsamenyi, & S. Uddin (Eds.), Research in Accounting in Emerging Economies (Vol. 10, pp. 145-167). (Research in accounting in emerging economies; Vol. 10). Emerald. https://doi.org/10.1108/S1479-3563(2010)0000010011
Belal, Ataur R. ; Kabir, Md. Rezaul ; Cooper, Stuart ; Dey, Prasanta ; Khan, Niaz A. ; Rahman, Taiabur ; Ali, Mohobbot. / Corporate environmental and climate change disclosures : empirical evidence from Bangladesh. Research in Accounting in Emerging Economies. editor / Mathew Tsamenyi ; Shahzad Uddin. Vol. 10 Emerald, 2010. pp. 145-167 (Research in accounting in emerging economies).
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Belal, AR, Kabir, MR, Cooper, S, Dey, P, Khan, NA, Rahman, T & Ali, M 2010, Corporate environmental and climate change disclosures: empirical evidence from Bangladesh. in M Tsamenyi & S Uddin (eds), Research in Accounting in Emerging Economies. vol. 10, Research in accounting in emerging economies, vol. 10, Emerald, pp. 145-167. https://doi.org/10.1108/S1479-3563(2010)0000010011

Corporate environmental and climate change disclosures : empirical evidence from Bangladesh. / Belal, Ataur R.; Kabir, Md. Rezaul; Cooper, Stuart; Dey, Prasanta; Khan, Niaz A.; Rahman, Taiabur; Ali, Mohobbot.

Research in Accounting in Emerging Economies. ed. / Mathew Tsamenyi; Shahzad Uddin. Vol. 10 Emerald, 2010. p. 145-167 (Research in accounting in emerging economies; Vol. 10).

Research output: Chapter in Book/Report/Conference proceedingChapter

TY - CHAP

T1 - Corporate environmental and climate change disclosures

T2 - empirical evidence from Bangladesh

AU - Belal, Ataur R.

AU - Kabir, Md. Rezaul

AU - Cooper, Stuart

AU - Dey, Prasanta

AU - Khan, Niaz A.

AU - Rahman, Taiabur

AU - Ali, Mohobbot

PY - 2010

Y1 - 2010

N2 - Purpose-In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh. Design/methodology/ approach-For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues. Findings-Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the ''energy usage'' category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature. Originality/value-As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research. Copyright © 2010 by Emerald Group Publishing Limited.

AB - Purpose-In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh. Design/methodology/ approach-For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues. Findings-Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the ''energy usage'' category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature. Originality/value-As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research. Copyright © 2010 by Emerald Group Publishing Limited.

KW - Bangladesh

KW - climate change disclosures

KW - corporate environmental disclosures

KW - developing countries

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UR - http://www.emeraldinsight.com/doi/abs/10.1108/S1479-3563%282010%290000010011

U2 - 10.1108/S1479-3563(2010)0000010011

DO - 10.1108/S1479-3563(2010)0000010011

M3 - Chapter

SN - 978-0-85724-451-2

VL - 10

T3 - Research in accounting in emerging economies

SP - 145

EP - 167

BT - Research in Accounting in Emerging Economies

A2 - Tsamenyi, Mathew

A2 - Uddin, Shahzad

PB - Emerald

ER -

Belal AR, Kabir MR, Cooper S, Dey P, Khan NA, Rahman T et al. Corporate environmental and climate change disclosures: empirical evidence from Bangladesh. In Tsamenyi M, Uddin S, editors, Research in Accounting in Emerging Economies. Vol. 10. Emerald. 2010. p. 145-167. (Research in accounting in emerging economies). https://doi.org/10.1108/S1479-3563(2010)0000010011