ビジネス＆財務ジャーナル

Analysis of Listed Banking Companies in Bangladesh\'s Environmental Accounting and Reporting Practices

Abstract

Liam Patterson

Environmental Accounting and Reporting (EAR) are increasingly critical for organizations worldwide, reflecting the growing importance of sustainable business practices. In Bangladesh, the banking sector plays a vital role in economic development, and its commitment to environmental sustainability is crucial. This paper analyzes the environmental accounting and reporting practices of listed banking companies in Bangladesh. The study aims to evaluate the extent and quality of EAR among these banks, identify the drivers and barriers to effective EAR, and provide recommendations for improving EAR practices. The analysis reveals a varied landscape of EAR practices, with significant room for improvement in transparency and comprehensiveness. Key findings highlight the influence of regulatory frameworks, stakeholder pressure, and organizational culture on EAR practices.