Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh

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dc.contributor.authorAhmad, Afzal
dc.contributor.authorKhan, Mohammad Aktaruzzaman
dc.contributor.authorAbdullah, Al Amin Mohammad
dc.contributor.authorRashid, Md. Harun
dc.date.accessioned2019-03-06T01:08:58Z
dc.date.available2019-03-06T01:08:58Z
dc.date.issued2017-12
dc.description.abstractThis 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.en_US
dc.identifier.citationIIUC-Business-Review-Vol-6-Dec-2017-01en_US
dc.identifier.issn1991-380X
dc.identifier.urihttp://dspace.iiuc.ac.bd:8080/xmlui/handle/88203/683
dc.language.isoenen_US
dc.publisherCRP, International Islamic University Chittagong, Bangladeshen_US
dc.subjectEnvironmental disclosureen_US
dc.subjectPharmaceutical and chemical industryen_US
dc.subjectBangladeshen_US
dc.titleEnvironmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladeshen_US
dc.typeArticleen_US

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Volume 06, December 2017