Relation between Environmental Accounting & Disclosure Practices and Corporate Performance Indicators: A Study of Selected Listed Banks of Bangladesh

Abstract

The purpose of this paper is to examine the corporate performance indicators- age, size, EPS, NPAT, ROA, NAVPS influencing the level of environmental disclosure information from a sample of 15 Bangladeshi listed banks. Multiple regression analysis shows a negative and significant impact of age on environmental accounting disclosure practice. New banks tend to disclose more about environmental issues. However, profitability (measured by EPS, ROA, NPAT) and size (NAVPS) have no impact on the disclosure level. The study’s findings help understand Bangladeshi listed banks behavior in terms of environmental disclosure. Therefore, this study concludes that level of environmental accounting and disclosure is not significantly influenced by corporate performance indicators.

Keywords: Environmental Accounting, Disclosure, Corporate Performance, Banks, Bangladesh.

DOI: 10.7176/JESD/14-4-02

Publication date: February 28^th 2023