Environmental Reporting Practices in Annual Report of Selected Listed Companies in Bangladesh

Abstract

This study is an empirical investigation of the extent of environmental disclosure by selected listed companies in Bangladesh. This study also endeavors to report the association between company specific attributes and environmental disclosure of the sample companies. The study revealed that on an average sample companies disclosed 8.53 (15.23%) of the expected information in their annual reports and environmental disclosure volume and total asset of the companies are significantly correlated. The study opined that companies of Bangladesh are disclosing very inadequate environmental information in their annual reports. This study is expected to play an important role in creating consciousness among the users and preparers in disclosing more environmental information in annual reports.

Key Words: Environment, Disclosure, Content Analysis, Annual Report and Bangladesh.