Relationship between Environmental Reporting in Corporate Annual Reports and Corporate Profitability in Bangladesh
Saha, Anup Kumar
MetadataShow full item record
This study is designed to investigate the extent and nature of environmental reporting in corporate annual reports of the listed companies of Bangladesh. This study’ examines in particular the relationship between environmental disclosure in corporate annual reports and corporate profitability in Bangladesh. In order to do this, a disclosure index has been developed and utilized to measure the extent of disclosure made by companies in corporate annual reports. The study shows that corporate environmental reporting in Bangladesh is still in its infancy as the level of environmental disclosures on corporate annual reports is very low. This study reports that there is a positive relationship between environmental reporting and corporate profitability.