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The purpose of this study is observing the disclosure pattern of integrated reporting (IR) and investigating its relationship with a firm's operational, financial and market growth performance measured in the form of return on assets (ROA), return on equity (ROE) and market-to-book value ratio respectively in the voluntary disclosure regime of Bangladesh.

This research is quantitative, based on a pooled-OLS regression analysis of 20 firms listed under ten different nonfinancial industries of the Dhaka Stock Exchange (DSE) for three financial years from 2015–2016 to 2017–2018, with 60 firm-year observations. A manual content analysis based on a structured integrated reporting disclosure index (IRDIN) measures the extent of disclosure in the corporate annual reports. The practical model consists of the dependent variable IRDIN and the independent variables ROA, ROE and market-to-book value ratio. The natural logarithm of total assets and financial leverage are the two controlling variables used in the model.

The findings deduced from the empirical results indicate that the IRDIN is positively and significantly related to all three performance variables. Content analysis shows an increasing pattern of disclosure of the constructed index elements by the sample firms.

A Small sample size may deter the generalization of the research findings in other voluntary disclosure regimes. Self-constructed IRDIN index scores may be affected by subjective judgment while assessing the annual reports.

Capital market regulators can gain valuable insights regarding the suitability of implementing IR in Bangladesh as the results show a positive relationship of firm performance with the adoption of this revolutionary paradigm in corporate reporting.

This study adds value to the existing limited literature of IR disclosure and firm performance in Bangladesh by incorporating content analysis and regression analysis to understand how firms respond to the demand of value creation by the stakeholders in a voluntary disclosure regime. This study captures sample firms from all the nonfinancial industries of Bangladesh with a unique IR index, which is the first of its kind.

The purpose of this study is to explore the perceptions of teachers’ and undergraduate students concerning the provision of written corrective feedback (WCF) in Saudi EFL writing classrooms in the form of a case study.

The sample consisted of three teachers and five students, whose views on WCF were recorded via individual semi-structured interviews to gather qualitative data.

The results revealed some divergent viewpoints between students and teachers and among peers in both groups.

By offering the best WCF practice and considering students' interests, this research is important for improving the pedagogical approaches used by EFL instructors for teaching writing to university learners. It will, therefore, have more of an impact on EFL writing instruction.

With climate change and environmental degradation being major issues in the world today, it is imperative for governments within a regional setting to collaborate on initiatives, harmonize their policies and develop strategies to counter threats. In South Asia, several attempts have been made to create a common framework for action in implementing synchronized policies. However, both political and technical deterrents have thwarted moves to accommodate priorities and interests of collaborating states. The purpose of this paper is to assess these issues and existing policies/strategies in selected South Asian countries and evaluate integrated plans of action based on collaborative partnerships.

Using a broad exploratory and interpretive approach, this paper evaluates how harmonization of environmental principles and synergies among countries can help reduce the effect of climate change and environmental hazards. Based on a review of ideas and concepts as well as both primary and secondary sources, including official records, legislation, inter-state and regional agreements, evaluation reports, impact studies (social, economic and ecological), and commentaries, it highlights several initiatives and processes geared to creating environmental protection standards and practices for the South Asian region.

Climate change has resulted in devastating impacts on people. It contributed to the proliferation of climate refugees and high incidence of poverty in South Asia. The region faces both political and technical obstacles in developing a sustainable approach to combat climate change. This is exacerbated by non-availability of information as well as reluctance to acknowledge the problem by key actors. The best strategy will be to integrate policies and regulations in the various countries of the region to develop strategic plans. The approach of prevention and protection should replace the existing emphasis on relief and rehabilitation.

The paper provides a critical overview of the climatic and environmental problems encountered in the South Asian region and provides pointers to resolving shared problems through the use of policy instruments for regulating the problems within the gamut of regional environmental governance. It attempts to identify solutions to offset regulatory and institutional barriers in achieving preferred results by emphasizing the need for redesigning regulatory structures and policy approaches for ecological well-being.