Abstract
This study attempts to investigate the environmental accounting disclosure reporting practices in annual report of listed ceramic and cement companies at Dhaka Stock Exchange (DSE) in Bangladesh. To derive the results, we had collected data from secondary source more specifically from annual report. Collected data are analyzed by using, with statistical tools and SPSS software. For testing hypothesis, we have conducted data analysis with regression model and ANOVA test. The study revealed that only 40% listed ceramic companies disclosed their environmental accounting disclosure reporting practices in annual report and 71.43% listed cement companies disclosed their environmental accounting disclosure reporting practices in annual report. Both from ceramic and cement companies, no one disclosed any monetary information about environmental accounting disclosure reporting practices in their annual report. From two sectors comparatively cement companies disclosed more environmental accounting disclosure reporting practices in annual report. Another investigation was done under this study and found that there is no significant relationship of extend of environmental disclosure with Earnings Per Share (EPS), Net Profit (NP), rate of Cash Dividend (CD),Total Assets (TA); and Net Asset Value per Share (NAPV).
Highlights
Considering so, this study is trying to find the actual situation of environmental disclosures and environmental reporting practices by ceramic and cement companies listed in Dhaka Stock Exchange (DSE)
Though different studies have been made on environmental reporting practices in their annual report but taking all the ceramic and cement companies listed in DSE as sample in the year 2018 has not been conducted yet
C) Source of data This study was conducted on the basis of secondary data that are taken from published annual reports of the selected ceramic cement companies listed at DSE
Summary
Several activities are needed to perform by human to sustain or survive themselves in world. From several industries ceramic and cement are two of them These ceramic or vision statement or in director’s report. Considering so, this study is trying to find the actual situation of environmental disclosures and environmental reporting practices by ceramic and cement companies listed in DSE. With this it is try to disclose the relationship among volume of disclosure and EPS, NP, CD, TA and NAPV of the company. Author α: Assistant Professor, Department of Accounting, Hajee Mohammad Danesh Science and Technology University, Bangladesh.
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