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The study evaluates the quality and extent of environmental disclosures influenced by corporate attributes in Bangladesh.

April 25, 2022SHILAP Revista de lepidopterologíaOpen Access

Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country

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The study evaluates the quality and extent of environmental disclosures influenced by corporate attributes in Bangladesh.
Longitudinal analysis of 345 annual reports from 2015 to 2019
Content analysis using a self-constructed checklist of 12 environmental reporting items
Panel data regression analysis to assess impacts of corporate attributes on environmental disclosures.
Around 50% of firms report environmental performances, a significant increase from 2.23% in the last decade.
Tree plantation is the most disclosed item, while fund allocation for climate change is the least reported.
Firm size and leverage ratio positively impact environmental reporting practices.

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Implication

Longitudinal analysis evaluates environmental disclosure quality, influenced by corporate attributes in Bangladesh, suggesting improvements based on legitimacy theory.

Cite This Study

Akhter et al. (2022) studied this question.

synapsesocial.com/papers/69df164facbf09c32e614214 https://doi.org/10.1108/ejmbe-01-2021-0008

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Implication

Longitudinal analysis evaluates environmental disclosure quality, influenced by corporate attributes in Bangladesh, suggesting improvements based on legitimacy theory.

Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country

Key Points

Discussion

Implication

Cite This Study

Environmental disclosures and corporate attributes, from the lens of legitimacy theory: a longitudinal analysis on a developing country

Key Points

Discussion

Implication

Cite This Study

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