The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The…
The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.
The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.
The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.
An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.
The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.
研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。
研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。
本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。
Rifat Akhter is an assistant professor of Sociology at the University of Central Arkansas. Her research interests are globalization, gender, violence against women, and health. She obtained her Masters in Medical Demography from the London School of Hygiene and Tropical Medicine and PhD in Sociology from Southern Illinois University, Carbondale. Her current research explores the impacts of the global economy and gender empowerment on domestic violence against women.
The purpose of this paper is to clarify the socioeconomic determinants of household food insecurity in Indonesia using individual household data obtained from the 2015 nationwide…
The purpose of this paper is to clarify the socioeconomic determinants of household food insecurity in Indonesia using individual household data obtained from the 2015 nationwide household socioeconomic and expenditure survey called Survei Sosial Ekonomi Nasional.
A stereotype logistic regression model is applied to detect factors determining household food security.
The results from the cross-analysis between calorie consumption and share of food expenditure to total household expenditure (Engel coefficient) indicate that 20.8 percent of households were in the “food insecure” category, 21.5 percent in the “lack of food” category, 26.6 percent in the “vulnerable” category and the remaining 31.2 percent in the “food secure” category.
The main limitation relates to the data set because the collection was conducted in March 2015. Furthermore, the analysis is restricted because of the limited availability of information on socioeconomic factors of respondents. Further research based on the latest data set with more detailed information on respondents is necessary to deepen the discussion.
Researchers have not specifically discussed the factors determining household food security in Indonesia using reliable nationwide household survey data. The estimation results clearly indicate that a household fulfilling one or more of the following conditions is more likely to be in the “food insecure” category: many members, low education level of household head, divorced household head, household head is a smoker, household head engages in agriculture or construction work and residence is in rural or backward regions.
The small-scale artisanal fishers in coastal Bangladesh are comparatively more vulnerable to climate risks than any other communities in Bangladesh. Based on practicality, this…
The small-scale artisanal fishers in coastal Bangladesh are comparatively more vulnerable to climate risks than any other communities in Bangladesh. Based on practicality, this paper aims to explain the local level climate change perception, its impact and adaptation strategies of the fisher in southeast coastal villages in Bangladesh.
To achieve the above objective, this study used structural, semi-structured interviews and focus group discussion in two coastal communities, namely, at Salimpur in the Sitakund coast and Sarikait Sandwip Island, Bangladesh. It reviews and applies secondary data sources to compare and contrast the findings presented in this study.
Results show that the fishers perceived an increase in temperature, frequency of tropical cyclones and an increase in sea level. They also perceived a decrease in monsoon rainfall. Such changes impact the decreasing amount of fish in the Bay of Bengal and the fishers’ livelihood options. Analysing seasonal calendar of fishing, findings suggest that fishers’ well-being is highly associated with the amount of fish yield, rather than climatic stress, certain non-climatic factors (such as the governmental rules, less profit, bank erosion and commercial fishing) also affected their livelihood. The major adaptation strategies undertaken include, but are not limited to, installation of tube well or rainwater harvesting plant for safe drinking water, raising plinth of the house to cope with inundation and use of solar panel/biogas for electricity.
Despite experiencing social stress and extreme climatic events and disasters, the majority of the fishing community expressed that they would not change their profession in future. The research suggests implementing risk reduction strategies in the coastal region of Bangladesh that supports the small-scale fishers to sustain their livelihood despite climate change consequences.