Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
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Date
2017-12
Journal Title
Journal ISSN
Volume Title
Publisher
CRP, International Islamic University Chittagong, Bangladesh
Abstract
This study attempts to address the environmental disclosure practices in listed
pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure
index to measure the extent of environmental disclosure prepared by companies in their
annual reports. It is observed that the considerable amount of environmental information
is disclosed by a few pharmaceutical and chemical companies while a large number of
companies ignore the information concerning the issue. The study also found a significant
variation of environment disclosures among the companies. However, this study put
recommendations to the government and regulatory bodies of the concerned companies
to take necessary actions in such a way that the all pharmaceutical and chemical industries
of Bangladesh are motivated and compelled to address the environmental issue in their
annual reports. Moreover, this will contribute to the existing literature by creating
awareness among the users as well as to the preparation of the annual reports in disclosing
more relevant information.
Description
Keywords
Environmental disclosure, Pharmaceutical and chemical industry, Bangladesh
Citation
IIUC-Business-Review-Vol-6-Dec-2017-01