Impact of Social Responsibility Disclosure between Implementation of Green Accounting and Sustainable Development: A Study on Heavily Polluting Companies in Bangladesh

Corp Soc Responsib Environ Manag. 2021;1–8. https://onlinelibrary.wiley.com/doi/abs/10.1002/csr.2174

2 Pages Posted: 17 Sep 2021

See all articles by Bablu Kumar Dhar

Bablu Kumar Dhar

Daffodil International University; Yantai University; Universiti Sains Islam Malaysia (USIM)

Sabrian Sarkar

YWCA

Foster Kofi Ayittey

Curtin University, Malaysia Campus.

Date Written: July 8, 2021

Abstract

Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock Exchange, the study discovered that the effective implementation of green accounting has significantly improved the sustainable development capabilities of heavily polluting companies; there is a significant positive correlation between the quality of social responsibility information disclosure and the sustainable development capabilities of heavily polluting companies; the quality of social responsibility information disclosure can be positively adjusted the relationship between the implementation of green accounting and the sustainable development capabilities of heavily polluting companies.

Keywords: green accounting, corporate social responsibility disclosure, sustainable development

JEL Classification: M14, K32, Q01

Suggested Citation

Dhar, Bablu Kumar and Sarkar, Sabrina Maria and Ayittey, Foster Kofi, Impact of Social Responsibility Disclosure between Implementation of Green Accounting and Sustainable Development: A Study on Heavily Polluting Companies in Bangladesh (July 8, 2021). Corp Soc Responsib Environ Manag. 2021;1–8. https://onlinelibrary.wiley.com/doi/abs/10.1002/csr.2174, Available at SSRN: https://ssrn.com/abstract=3906710

Bablu Kumar Dhar (Contact Author)

Daffodil International University ( email )

102 Shukrabad, Mirpur Road
Dhanmondi, Dhaka-1207
Bangladesh

Yantai University ( email )

Universiti Sains Islam Malaysia (USIM) ( email )

Bandar Baru Nilai
Nilai, Negeri Sembilan 71800
Malaysia

HOME PAGE: http://https://www.researchgate.net/profile/Bablu_Dhar2/contributions?ev=prf_act

Sabrina Maria Sarkar

YWCA ( email )

Chittagong
Bangladesh

Foster Kofi Ayittey

Curtin University, Malaysia Campus. ( email )

CDT 250
Miri, Sarawak 98009
Malaysia

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