Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh

Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh

Mohammad Mizenur Rahaman (Shahjalal University of Science and Technology, Bangladesh) and Mst. Khadiza Aktar (Shahjalal University of Science and Technology, Bangladesh)
Copyright: © 2021 |Pages: 20
DOI: 10.4018/IJCFA.2021010103
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Abstract

The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.
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Literature Review

Many prominent researchers who worked on EMA disclosure issues globally recognized are included in this paper. The study notices some major areas of Environmental Management Accounting. Research of the United Nations states that EMA implementation integrates two main principles: economics and environmental sustainability that can help improving corporate decision making (UNDSD, 2003). IFAC (2005) states that environmental management accounting involves some issues when reporting and auditing in organizations like lifecycle costing, full-cost accounting, benefits assessment, and strategic planning for environmental management (IFAC, 2005).

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