Abstract
PurposeThe core objective of the study is to critically examine the trends of the climate change & global warming discourses and their dominant characteristics in developing country perspective like Bangladesh.Design/MethodologyThis paper extends the current literature by considering reporting practices of corporation in developing country perspective. Using a sample of 30 listed companies from two major emission intensive industries, we conducted a content analysis for a span of 5 years from 2015 to 2019. A data set consisting of 19 issues of climate change and global warming information was developed through literature review.FindingsAlthough the study observes generally adapting increased disclosures over time, sample companies’ disclosures are lagging. This analysis provides the comprehension of below average climate change and global warming disclosure practices by the companies. Showed positive attitude to disclosing on climate change and global warming in terms of both number of issues disclosed and number of sample companies disclosed, only a few companies disclose rigorously in their annual reports. Compared to Bangladeshi companies, multinational companies are more inclined to comply environmental regulations and disclose more climate change and global warming issues. In particular, we improve the prior literature by focusing on voluntary climate change disclosures and by developing a content analysis to assess the extent of climate change disclosures by polluting industries in Bangladesh.
Highlights
One of the recent developments in the arena of social and environmental accounting is the issue of climate change and global warming
Our results are consistent with the prediction of negative association arising from socio-political theory such as stakeholder theory and legitimacy theory
We improve the prior literature in way that we tried to relate voluntary disclosure theory legitimacy theory in developing country perspective
Summary
One of the recent developments in the arena of social and environmental accounting is the issue of climate change and global warming. Companies face a lot of challenges in order to prove that they are careful about the environmental pollution and are performing in a responsible manner in this context. It is not enough for the companies just to perform their responsibilities in respect to global warming but they should inform it to the stakeholders in order to maintain good public relations. Companies use words and statements to express their stands on the environmental issues They use languages in these statements and these statements represent socially constructed meanings. We can say that the company statements on environmental issues represent their beliefs, values and motives
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