Green accounting and reporting in Bangladesh's pharmaceutical and textile industries: A holistic perspective.

ABSTRACT: This study examined the factors influencing green accounting and reporting practices (GARPs) in Bangladesh's pharmaceutical and textile industries. Hence, it draws upon disclosure theory to disclose relevant information in the context of environmental accounting and encourages them to boost their environmental performance. It utilized content analysis from 13 pharmaceuticals and 22 textiles data from Dhaka stock exchange (DSE) listed companies of Bangladesh and applied quantitative methods for comparative analysis. The findings showed that GARPs are influenced by firm characteristics and external factors rather than organizational performance, and eleven environmental indicators (separately) have a lower mean of less than 0.50 in both industries. Firms' general characteristics (FFGC) are n

SUBMITTER: Rahaman MM 

PROVIDER: S-EPMC11386424 | biostudies-literature | 2024

REPOSITORIES: biostudies-literature