1. The document discusses environmental accounting reporting practices of listed pharmaceutical companies in Bangladesh. It reviews literature on environmental accounting and reporting and examines prior studies on the topic.
2. The objective of the research is to determine if Bangladeshi pharmaceutical companies listed on the Dhaka Stock Exchange are following rules and disclosing environmental impacts as required.
3. The research will use content analysis to examine annual reports of selected pharmaceutical companies over a five year period to analyze their environmental accounting and reporting practices based on set categories. It aims to contribute to holding companies accountable for environmental pollution.
Playing the Blaming Game Good Depicting Bangladesh Perspective on Corporate G...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
The Journal will bring together leading researchers, engineers and scientists in the domain of interest from around the world. Topics of interest for submission include, but are not limited to
This study aims at examining the impact of the ownership structure on the overall performance of listed companies in Pakistan to specify how different ownership structures and corporate governance culture differ from each other and thus explores the effects of different ownership structures and corporate governance on the performance of companies’ productivity. In order to compare Returns on Investment (ROI) and Returns on Equity (ROE) of the five (5) listed food companies in Pakistan were calculated using secondary data from the audited financial reports of such companies based on their annual reports between 2007 and 2016. During this research for the analysis of gathered data, regression model was used with the assistance of EViews in order to examine the relationship between the corporate governance mechanism including board is size, board composition, and audit committee and the performance variables including Net Profit Ratio (NPR) and Rate of Return (RoR). The findings of the our study are consistent with the reviewed literature, as the performance of firms (in terms of return on assent and net profit ratio) does not seem to be dependent on the board size, composition, and audit committee composition of firms.
Playing the Blaming Game Good Depicting Bangladesh Perspective on Corporate G...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
The Journal will bring together leading researchers, engineers and scientists in the domain of interest from around the world. Topics of interest for submission include, but are not limited to
This study aims at examining the impact of the ownership structure on the overall performance of listed companies in Pakistan to specify how different ownership structures and corporate governance culture differ from each other and thus explores the effects of different ownership structures and corporate governance on the performance of companies’ productivity. In order to compare Returns on Investment (ROI) and Returns on Equity (ROE) of the five (5) listed food companies in Pakistan were calculated using secondary data from the audited financial reports of such companies based on their annual reports between 2007 and 2016. During this research for the analysis of gathered data, regression model was used with the assistance of EViews in order to examine the relationship between the corporate governance mechanism including board is size, board composition, and audit committee and the performance variables including Net Profit Ratio (NPR) and Rate of Return (RoR). The findings of the our study are consistent with the reviewed literature, as the performance of firms (in terms of return on assent and net profit ratio) does not seem to be dependent on the board size, composition, and audit committee composition of firms.
The Role of Human Resource Managers (Hrm) In the Institutionalization of Ethi...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Corporate Governance - A Broader Perspectiveiosrjce
In this paper it is argued that the notion of market-based corporate governance approach should be
broadened to include the problem of owner-controlled firms and large block-holders and should be generalized
to a model of multilateral negotiations and influence-seeking among a number of different stakeholders. In
practice such a model should incorporate checks and balances between various stakeholders and outside
constraints and must take into account how the political and legal system of a country affects this balance. In
fact, even if there is theoretical reason to believe that ownership with its incumbent benefits and costs belongs
to equity, this view is not dominant in most economies outside United Kingdom and United States of America.
The broader notion of corporate governance offers hope for understanding better the developing economies in
particular - and other economies in general - where anonymous stock markets are not likely to promote the
necessary entrepreneurial activity and corporate restructuring. It suggests that other mechanisms, such as
product market competition, peer pressure, or labor market activity, may compensate for this weakness, or more
realistically, may be more promising targets for legal or political reform than the stock market.
“Ensuring Competitive Advantage and Sustainability: an Overview of Obligation...inventionjournals
Corporate Governance is a buzz word in the field of economic administration, regulatory framework and behavioral sciences. The subject of corporate governance has its relevance and significance to varied stakeholders in different ways. In fact, Corporate Governance is a form of obligation, which a corporate body has towards shareholders, employees, customers, Government, Public and towards the Society. Organizations, which are known for good governance by fulfilling all these obligations with a proper blend, are the lead players for the others to follow for securing better and effective competitive advantage. Keeping in mind these varied obligations, Organizations and corporate bodies regularly updating their policies and practices especially for continued competitive advantage but the process of updating is not so easy, they have to find it in a pro-active manner to withstand in the market. The present research paper with this in view aimed at understanding the framework of corporate governance and its role in securing better and effective competitive advantage from the ambit of various stakeholders with a broader consideration from the angle and obligation of Sustainability and Corporate Social Responsibility. Further, the study remarked the changing nature obligations for existence of corporate bodies under dynamic environment. The research paper also differentiated the gap between theory and practice in adoption of sustainability practices. Finally, the research paper ends with some suggestions and ways for better and good governance for organizational sustainability.
This study investigates the impact of institutional ownership, and foreign ownership in determining the Palestinian firm performance. This study is based on panel data of 200 observationsfrom non-financial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016.
Critical Evaluation of the Big 4 in Bangladesh Caught Between The Global and ...Anamika Hore
this is an assignment on a research paper named 'The Big 4 in Bangladesh Caught Between the Global and The Local. this is the critical evaluation of that stated paper
Notes of Module 5 Corporate Governance
Content
Concept of Corporate Governance
Corporate Governance in India
Objective of Corporate Governance
Features of Corporate Governance
Elements of Corporate Governance
Importance of Corporate Governance
Important Issues in Corporate Governance
Corporate Governance and Agency Theory
Reforming Board of Directors
*Birla Committee
*Naresh Candra Committee
*Narayana Murthy Committee
Bibliography
www.google.com
related materials
SHAREHOLDERS' DEMOCRACY in BANGLADESH: An EVALUATIONAnamika Hore
This assignment focused on practices of SHAREHOLDERS' DEMOCRACY in BANGLADESH. In this assignment the practice of shareholders' democracy in a listed company of Bangladesh is also discussed.
The Role of Human Resource Managers (Hrm) In the Institutionalization of Ethi...iosrjce
IOSR Journal of Business and Management (IOSR-JBM) is a double blind peer reviewed International Journal that provides rapid publication (within a month) of articles in all areas of business and managemant and its applications. The journal welcomes publications of high quality papers on theoretical developments and practical applications inbusiness and management. Original research papers, state-of-the-art reviews, and high quality technical notes are invited for publications.
Corporate Governance - A Broader Perspectiveiosrjce
In this paper it is argued that the notion of market-based corporate governance approach should be
broadened to include the problem of owner-controlled firms and large block-holders and should be generalized
to a model of multilateral negotiations and influence-seeking among a number of different stakeholders. In
practice such a model should incorporate checks and balances between various stakeholders and outside
constraints and must take into account how the political and legal system of a country affects this balance. In
fact, even if there is theoretical reason to believe that ownership with its incumbent benefits and costs belongs
to equity, this view is not dominant in most economies outside United Kingdom and United States of America.
The broader notion of corporate governance offers hope for understanding better the developing economies in
particular - and other economies in general - where anonymous stock markets are not likely to promote the
necessary entrepreneurial activity and corporate restructuring. It suggests that other mechanisms, such as
product market competition, peer pressure, or labor market activity, may compensate for this weakness, or more
realistically, may be more promising targets for legal or political reform than the stock market.
“Ensuring Competitive Advantage and Sustainability: an Overview of Obligation...inventionjournals
Corporate Governance is a buzz word in the field of economic administration, regulatory framework and behavioral sciences. The subject of corporate governance has its relevance and significance to varied stakeholders in different ways. In fact, Corporate Governance is a form of obligation, which a corporate body has towards shareholders, employees, customers, Government, Public and towards the Society. Organizations, which are known for good governance by fulfilling all these obligations with a proper blend, are the lead players for the others to follow for securing better and effective competitive advantage. Keeping in mind these varied obligations, Organizations and corporate bodies regularly updating their policies and practices especially for continued competitive advantage but the process of updating is not so easy, they have to find it in a pro-active manner to withstand in the market. The present research paper with this in view aimed at understanding the framework of corporate governance and its role in securing better and effective competitive advantage from the ambit of various stakeholders with a broader consideration from the angle and obligation of Sustainability and Corporate Social Responsibility. Further, the study remarked the changing nature obligations for existence of corporate bodies under dynamic environment. The research paper also differentiated the gap between theory and practice in adoption of sustainability practices. Finally, the research paper ends with some suggestions and ways for better and good governance for organizational sustainability.
This study investigates the impact of institutional ownership, and foreign ownership in determining the Palestinian firm performance. This study is based on panel data of 200 observationsfrom non-financial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016.
Critical Evaluation of the Big 4 in Bangladesh Caught Between The Global and ...Anamika Hore
this is an assignment on a research paper named 'The Big 4 in Bangladesh Caught Between the Global and The Local. this is the critical evaluation of that stated paper
Notes of Module 5 Corporate Governance
Content
Concept of Corporate Governance
Corporate Governance in India
Objective of Corporate Governance
Features of Corporate Governance
Elements of Corporate Governance
Importance of Corporate Governance
Important Issues in Corporate Governance
Corporate Governance and Agency Theory
Reforming Board of Directors
*Birla Committee
*Naresh Candra Committee
*Narayana Murthy Committee
Bibliography
www.google.com
related materials
SHAREHOLDERS' DEMOCRACY in BANGLADESH: An EVALUATIONAnamika Hore
This assignment focused on practices of SHAREHOLDERS' DEMOCRACY in BANGLADESH. In this assignment the practice of shareholders' democracy in a listed company of Bangladesh is also discussed.
Environmental Reporting Practices in annual Reports of selected pharmaceutica...inventionjournals
The present study is a critical investigation of the environmental disclosures practices by selected Pharmaceutical and Chemical industries in Bangladesh. The study disclosed that an average sample companies only 9.97 Pharmaceutical and Chemical Companies should disclose more information in the annual report but we have identified only very few information. For conducting our smooth analysis, we have selected 15 Pharmaceutical and Chemical Companies of Bangladesh purposively from the study, we have identified only two companies disclosed maximum 18 environmental factors in their annual report out of 74 factors
Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing...ijtsrd
This study examine the imperative of environmental cost on equity and assets of quoted manufacturing firms in Nigeria. The study adopts ex post facto, content analysis and regression research design. The research adopts secondary source of data in obtaining all the data needed for the study, extracted from the audited financial statements of the sampled manufacturing firms, which is meticulously examined and relevant data extracted from the period of 2011 2018 for analysis, in line with the main objective. Hypothesis is tested and the results reveals that environmental cost has a significant effect on return on equity and return on assets of quoted manufacturing firms in Nigeria. In consonance with this study's findings, it is recommended that, Firms in Nigeria should invest reasonable amount on environmental issues and report same in their financial reports for the various stakeholders to see. This will create a good relationship with the host community which will enable growth in production and increase in turnover. Dr. Odogu, Laime Isaac | Dadiowei, Opritari Maxwell "Imperative of Environmental Cost on Equity and Assets of Quoted Manufacturing Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd59695.pdf Paper Url:https://www.ijtsrd.com/humanities-and-the-arts/education/59695/imperative-of-environmental-cost-on-equity-and-assets-of-quoted-manufacturing-firms-in-nigeria/dr-odogu-laime-isaac
Green accounting is one of the crucial areas in today’s corporate social responsibility. Companies are incorporating the concept of environmental element in their business operations. Green accounting will help the organizations to identify the resource utilization and the incurred cost. This method records cost and benefits rendered by the ecosystem to a business concern. The present research paper
concentrates on understanding the concept of green accounting.50 companies were selected for the study from Delhi, Faridabad, Ghaziabad and Gurgaon. Fifteen aspects related to green accounting were considered in scale for data collection. The results disclosed that there is significant difference between manufacturing and non- manufacturing companies in terms of green accounting practices.
The study investigates the analysis on the relationship between green accounting and green design for enterprise. Expost-facto research design was use for the study. The secondary data used in the study covered a period of 10 years (2011-2020) and were sources from Business record of vital foam Nig. Ltd, the data were analyze using multiplied linear regression. From the analysis of the data and test of hypothesis result show green accounting and green design for enterprise have both positive and negative effect on the enterprise but due to external and internal factors. It is on this account that the study therefore recommend that enterprise should make sure they have appropriate and well designed green accounting design to be able to stand the test of time.
Green Accounting and Firm Performance in NigeriaYogeshIJTSRD
This study examines the impact of green accounting on firm performance in Nigeria. TobinQ was use to measure the firm value. The study selected 72 manufacturing firms listed on the Nigerian Stock Exchange that disclosed green accounting information in line with GRI 4. Ex post facto research design was used and secondary data were collected from annual report of sampled firms from 2012 2019. The data were analyzed with descriptive statistics and correlation analysis while pooled ordinary least squared regression was employed to test formulated hypotheses. From the analysis it was discovered that material and energy disclosure have positive and significant effect on firm performance. Based on these findings, the study recommends that company’s should develop policy concerning materials used to produce and package company’s primary product and services during the reporting period and firms should also make their operation more sustainable by reporting on their energy consumption and energy efficiency policy being aware of it’s in becoming accountable and responsible. Okoli Pamela. C | Onuora J. K. J | Emeka- Nwokeji, N. A "Green Accounting and Firm Performance in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd45057.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/45057/green-accounting-and-firm-performance-in-nigeria/okoli-pamela-c
Environmental sustainability is an important component of a firm’s Corporate Social Responsibility. It relates to
firm practices that ensure the conservation of the environment and natural resources, such as water, land and air.
This research study aims to study the concept in relation to firm performance in Jordan. It proposes that
environmental sustainability practices of a company in Jordan’s manufacturing industry positively influence its
financial performance. For this purpose, the study assesses the relationship between environmental sustainability
score and the profitability ratios. Results reveal a significant positive impact of sustainability score on the ROA of
the companies. It is therefore recommended to manufacturing firms in Jordan to focus more on environmental CSR
and sustainability practices, which would result in improved efficiency and profitability.
An analysis of drivers affecting the implementation of green supply chain man...eSAT Journals
Abstract The supply chain consists of those activities associated with manufacturing from raw material acquisition to final product delivery. Because of the recently changed environmental requirements that affect manufacturing operations and transportation systems, growing attention is given to the development of environment management strategies for supply chains. A green supply chain aims at confining the wastes within the industrial system so as to conserve energy and prevent the dissipation of harmful materials into the environment. Frequently researches in study on drivers of Green Supply Chain Management are criticized for its narrow perspectives and lack of industrial relevance. So, it is a real need to find improved processes for adoption and implementation of Green practices Green image in Manufacturing Industries. In the current competitive scenario, the driver of Green Supply Chain Management assumes a significant importance and call for serious research attention. The aim of this paper is to examining the Green practices in the selected Indian Manufacturing Companies. The main objectives of this paper are to gain critical and crucial drivers for implementation of Green Supply Chain Management in Indian Manufacturing Industries in various sectors likewise, two wheeler, four wheeler, and General Manufacturing sector wise companies. This paper has attempted to fill the gaps in the contemporary research in the study on drivers of Green Supply Chain Management in selected Indian corporate sectors. It is observed that Driver, DF10 i.e. ‘Employees Motivation, health & Safety’ have more important and crucial for adoption of GSCM for 2-wheeler industries. It is also observed that Driver DF1 i.e. ‘Government rules & legislation’ have more important and crucial for adoption of GSCM for 4-wheeler industries. But it is also observed that Driver DF2 i.e. ‘environmental concerns and legislation; DF7 i.e. customer awareness, pressure & support; DF12 i.e. organizational capabilities and awareness; and DF14 i.e. global climate pressure and ecological; respectively have equal importance and crucial for adoption of GSCM for general manufacturing companies. Keywords: Driving Factors (DF), Green Supply Chain Management (GSCM), Manufacturing Industries.
IJRET : International Journal of Research in Engineering and Technology is an international peer reviewed, online journal published by eSAT Publishing House for the enhancement of research in various disciplines of Engineering and Technology. The aim and scope of the journal is to provide an academic medium and an important reference for the advancement and dissemination of research results that support high-level learning, teaching and research in the fields of Engineering and Technology. We bring together Scientists, Academician, Field Engineers, Scholars and Students of related fields of Engineering and Technology.
Environmental Sustainability Accounting and the Performance of Oil and Gas Co...ijtsrd
This research paper seeks to establish Environmental sustainability Accounting and the performance of Oil and Gas Companies in Rivers State, Nigeria. To achieve the objective of the study, hypotheses were formulated, and a review of related literature was made. The hypotheses were tested using multiple regression analysis with the aid of E View, using a 5 level of significance. Based on the findings of this study, we conclude that the disclosure of human resources disclosure and environmental sustainability disclosure significantly affect the financial performance of oil and gas companies in Rivers State. It was recommended among others that the government should put in place suitable legislation for all companies to make adequate disclosure of their activities to the Environment, and firms should formulate and implement environmentally friendly policies. Isaac Laime Odogu | Timinipre Joseph Okpobo "Environmental Sustainability Accounting and the Performance of Oil & Gas Companies in Rivers State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-5 , August 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50644.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/50644/environmental-sustainability-accounting-and-the-performance-of-oil-and-gas-companies-in-rivers-state-nigeria/isaac-laime-odogu
Environmental Cost Disclosure and Corporate Performance of Quoted Foods and B...YogeshIJTSRD
This study determined the effect of Environmental Cost Disclosure and Performance of Quoted foods and beverages firms in Nigeria. Ex post facto research design and content analysis was adapted for the study. Sample size of nine 9 Foods and Beverage firms were used from twelve 12 Foods and Beverage firms. Data for the study were collected from the audited accounts of the sampled Food and Beverage firms in Nigeria from 2010 to 2019. Formulated hypotheses were tested using multiple linear regression analysis with the aid of E view 9.0. Environmental restoration cost and environmental pollution control cost has no significant effect on firm’s return on assets. Therefore, recommended that the implementation of greener technique, that is, environmental restoration enhanced mark up to protect the environment and increased firms’ return on assets. Egbunike, Patrick A. | Odumodu, Mary Theresa C. "Environmental Cost Disclosure and Corporate Performance of Quoted Foods and Beverages Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44971.pdf Paper URL: https://www.ijtsrd.com/management/organizational-behaviour/44971/environmental-cost-disclosure-and-corporate-performance-of-quoted-foods-and-beverages-firms-in-nigeria/egbunike-patrick-a
EFFECT OF ENVIRONMENTAL ORGANIZATION CULTURE, ENVIRONMENTAL LEADERSHIP, GREEN...AJHSSR Journal
ABSTRACT : The purpose of this study was to examine the effect of organizational culture, environmental
leadership and green supply chain on company performance with a moderating variable using green innovation.
The financial reports and sustainability reports of companies listed on the IDX for 2020 and 2021 are the data
used in this study. The population used is companies listed on the Indonesia Stock Exchange (IDX) except for
the financial sector which publish financial reports and reports from 2020 and 2021. The Indonesia Stock
Exchange (IDX) website provides information for this study. There are 369 companies registered during the
study. After removing the outliers. For information, the total number of research samples is 227 samples that fit
the criteria. This lesson uses the purposive sampling method and the OLS analytic model. Significantly, this
study found that organizational culture has a large and negative impact on company and environmental
leadership has a large and negative impact on company performance, while green supply chain does not have a
significant impact on company performance. The moderating variable in this study shows that green innovation
strengthens environmental organizational culture on company performance, but green innovation is not able to
strengthen environmental leadership and green supply chain variables on company performance.
Keywords –Environmental Organization Culture, Environmental Leadership, Green Supply Chain, Green
Innovation, Company Performance
Sustainability Environmental Disclosure and Financial Performance of Oil and ...ijtsrd
This study determined whether sustainability environmental disclosure affect financial performance of oil and gas companies in Nigeria. Specific objectives include to determine the effect of pollution control disclosure and on financial performance of oil and gas companies in Nigeria evaluate the effect of recycling disclosure on financial performance of oil and gas companies in Nigeria and examine the effect of restoration disclosure on financial performance of oil and gas companies in Nigeria. Ex post facto research design was adopted for the study. The population of this study covered the nine quoted oil and gas on the Nigerian Stock Exchange. Data were collected from annual accounts of these nine quoted oil and gas and the formulated hypotheses were tested using regression analysis with aid of E view 9.0. The study found that Environmental protection disclosure has positive but not significant effect on financial performance of oil and gas companies in Nigeria Pollution control disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria Recycling disclosure has positive but not significantly affect financial performance of oil and gas companies in Nigeria Restoration disclosure has no positive and significant effect on financial performance of oil and gas companies in Nigeria. Based on the findings, the study recommended among others that firm should reduce their spending on environmental protection or make it cost effective in other to increase firms’ return on assets. Okafor, Godson Ikechukwu | Anichebe A. S | Emeka-Nwokeji N. A | Agubata N. S "Sustainability Environmental Disclosure and Financial Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49135.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49135/sustainability-environmental-disclosure-and-financial-performance-of-oil-and-gas-companies-in-nigeria/okafor-godson-ikechukwu
Sustainability Reporting and Corporate Performance of Conglomerate and Indust...YogeshIJTSRD
Sustainability reporting remains a continuing concern as stakeholders demand for firms to be more socially, environmentally, and economically responsible continues to increase especially in developing countries like Nigeria. Thus, the study examined the effect of sustainability reporting disclosures of conglomerate and industrial goods manufacturing firms in Nigeria on their market share and return on assets. The study employed an ex post facto research design as data were obtained from the annual report of firms for a period of ten years 2010 2019 . Multiple regression analytical tools with the help of SPSS version 23 were used in analyzing the data for 16 conglomerate and industrial goods firms selected using the purposive sampling technique. The findings revealed that sustainability reporting has positive effect on market share and return on assets of firms studied. Based on the findings, it was concluded that sustainability reporting affects the performance of manufacturing firms and it was recommended that standard setters and government should develop a standard mandatory disclosure framework to ensure consistency and uniformity in reporting and also, companies are encouraged to disclose their economic, social and environmental information all geared to help stakeholders make informed decision. Okoye, Ezinne Chimaram | Ezeagba, Charles Emenike "Sustainability Reporting and Corporate Performance of Conglomerate and Industrial Goods Firms in Nigeria: An Empirical Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44977.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/44977/sustainability-reporting-and-corporate-performance-of-conglomerate-and-industrial-goods-firms-in-nigeria-an-empirical-study/okoye-ezinne-chimaram
Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industr...ijtsrd
The main objective of this study is to find out the factors that determine the audit fees in the listed pharmaceuticals and chemicals companies of Bangladesh. The study is conducted on 21 listed companies in the pharmaceuticals and chemicals industry during the period of 2015 to 2018. Client characteristics client size, leverage and return on assets , client's governance structure independent directors and audit committee and firm ranking are taken as the proxy variables of the determinants of audit fees. The study has found that client size, leverage and firm ranking have positive and significant impact on audit fees of the sample firm. On the other hand the proportion of independent directors in the board has a negative and significant impact on audit fees. However, the study did not find any significant association between audit fees and return on assets. It is suggested that policymakers should include more independent directors in the board for ensuring better governance to reduce the external audit fees. Besides, in case of maintaining obligatory audit committee, companies should consider the efficiency and effectiveness of the committee. Md. Noor Hossain | Raihan Sobhan "Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industry of Bangladesh" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29656.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/29656/determinants-of-audit-fees-evidence-from-pharmaceutical-and-chemical-industry-of-bangladesh/md-noor-hossain
Environmental Sustainability Reporting and Financial Performance of Listed Ma...ijtsrd
Background Environmental sustainability is the art or science of measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance towards the goal of sustainable development.Aim This study was carried out to examine the relationship between environmental sustainability reporting and financial performance of manufacturing firms in Nigeria. In order to determine the relationship between environmental sustainability reporting ESR and financial performance, environmental sustainability reporting was proxy using Kinder Lydenberg Domini KLD social environmental performance rating system while financial performance on the hand was proxy using return on equity ROE and net assets per share NAPS . Materials and Methods The study adopted Ex Post Facto Design and data were collected from the annual reports and accounts of consumer goods firms in Nigeria spanning from 2016 2020. The study employed OLS regression model as a statistical test tool.Results The findings of the study indicate that environmental sustainability reporting ESR has significant and positive relationship with financial performance ROE and NAPS of manufacturing firms in Nigeria at 5 significant level. Conclusion Thus, the study concludes that environmental sustainability reporting ensures firms performance in Nigeria. Recommendation Hence, the study recommended that the management of environmentally sensitive firms in Nigeria should sustain and enhance environmental sustainability reporting since it has positive and significant relationship with financial performance. Obiora Fabian. | Ijoma Rev. Sr. Mary Alice "Environmental Sustainability Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49332.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49332/environmental-sustainability-reporting-and-financial-performance-of-listed-manufacturing-firms-in-nigeria/obiora-fabian
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Environmental Accounting Reporting Practices of Listed pharmaceutical companies in Bangladesh
1. 1
Environmental Accounting Reporting Practices of Listed
pharmaceutical companies in Bangladesh.
Submitted To:
Dr. MOHAMMAD MONIRUZZAMAN
Assistant Professor
Department of Accounting & Information Systems
University of Dhaka
Submitted By:
Team Galaxy
Members’Name ID
AnamikaHore 22-015
Tahera Akhter 22-059
IrinAfrinLuna 22-220
SyedaRiyaNadiaChowdhury 22-254
ShaguftaBushraMishma 22-122
2. 2
Table of Contents
Introduction :............................................................................................................................... 4
Rationale of the Research :..........................................................................................................4
Literature Review:........................................................................................................................ 5
Research Question:....................................................................................................................... 5
Research Methodology : ............................................................................................................... 6
Contribution :............................................................................................................................... 7
Conclusion :..................................................................................................................................7
References...................................................................................................................................7
4. 4
Introduction :
Accounting is a informationsystem whichprovides informationregarding the entity to its userslike
investors and other stakeholders . Green accounting or environmental accounting is a subset of
accounting which deals with environmental information disclosure. So it considers CSR,
environmental costalongwithenvironmentalinformation disclosureandsustainablemanagementof
natural and human resources (Shabuz,Issa,Nazmul 2013) i
.Many developing countries like India,
Bangladeshetc. are not aware of it. Bangladeshi GDPrate isincreasingbut sustainable development,
greenaccountabilityandresponsibility haven’tyetensured. Sowe face environmental pollutionand
ecological rifts.
In Bangladesh, Pharmaceutical sector has succeed to capture domestic market (almost 98%) ii
along
with contribution of exporting into global market. Exporting rate is increasing from fiscal period to
period.In2020 it has earned 5.7%higherthanlast fiscal periodthroughexportintoglobal market.So
it can be said thatresponsibility towards environmenthasalsobeenincreasedovertime. Astheyare
directlyanddirectly causingenvironmental pollution.
Pharmaceutical sector are responsible for nuclear waste, agrichemical waste, environmental waste,
biomedical waste andchemowaste exposure tothe human being throughits production ( D.Kapoor
2015)iii
.BeximcoPharmaceutical company, one of the biggestmarket participants, hasnegative EIV or
Environmental Impact Value ( - 43) (Wahi,Rahman and Mahmud 2012)iv
. In this situation green
accounting can make the corporations accountable to environment through disclosure of numerical
and non numerical value of environmental effects. Thus corporation will consider environmental
effectswhiletakingdecisioninfuture.
Rationale of the Research :
Bangladesh’s GDPgrowthrate is increasing.In2019 GDP growthrate was 8.20. Globalisation,cheap
labourand rapidurbanisation causesexpansionof industrialsectorof our country.As aresultthe dark
sides of industrialisation and globalisationcan be seen on environment and human life according to
Eden & Lenway (2001)v
. Environmental pollution and unsuitable workplace has become common
scenarioin our country.Proper safetymeasureshave notbeentaken to preventandprotect worker
from unwanted accidents. Bangladesh having 165 index rankedfirst for having most polluted air in
2019vi
.In thiscase itshightime tocheckwhethercorporationsandmanufacturingcompanies are really
accountable andresponsibletothe sufferersasspecifiedrulesandregulations ornot.ETP isaeffective
way to reduce the effect of water pollution through treatment of contaminated water which can be
usedfor any other thingexceptdrinking (Zaman,Akter&Muhit 2015)vii
.But in realitythis ETP are not
usedonce afterits installationdue toitsheavy maintenancecost( Belal & Ahmed2015)viii
Objective OfThe Research:
Despite of having regulations ithasbeenfound inthepriorresearchthatonlyfewMNCsandBanking
companies are following EAR and green accounting. So the objective is to determine whether
Bangladeshi DSElistedpharmaceutical companiesare followingthe rulesanddisclosing the exposure
to environmentornot.
5. 5
Literature Review:
Stakeholder theory is corporate governance theory which suggests society and environment as
related parties who are to be considered and so it ensures corporate responsibilities towards
environment . According to Freeman (2007)ix
stakeholder theory makes managers to think about
environment along with other influenced parties in the time of taking decision. Caroll (1991)x
has
definedapyramidconsistingof corporate'sresponsibilitiesregarding philanthropic,ethical ,legaland
economic. Thus EAR reporting and green accounting disclosure will ensure the basis of stakeholder
theory.Apartfrom stakeholdertheoryitisalsosupportedbylegitimacytheory.
EAR reportingandgreenaccountingare widelypracticed indevelopedcountries andpeopleof those
countries are also aware of it. In a study it has been found that Australia's listed companies
environmental disclosure issignificantly correlatedtoitsstandards(Yusoff,Yatim&Othman,2013)xi
.
In Bangladesh there are seen few studies conducted on EAR. In a study it has been foundthat some
of corporate officials have shown indifferent perspective towards green accounting and one
government official has referredabout political unwillingness regarding implementationof laws and
regulation (Belal, Ahmed & Cooper 2015). In Bangladesh only few companies like some MNCs and
Banksare followingGreenAccountingReporting,butmanyof the companiesare completelyunaware
of itand greenGDP ( Nazmul,2013).
Shill andIqbal (2005)xii
&Rahman& Muttakin(2005)xiii
have conducted studiesbasedonconsecutively
DSE& CSE.Both have foundextremelyfailureonEARpractice inBangladesh.InDSEonly13companies
among121 companies andinCSEonly5of 125 companiesshowngreenaccountingdisclosure intheir
annual report. Bangladesh banking industry has been changed in case of EAR after the Bangladesh
BankgreenBankingpolicy2013 ( revised2014& 2015). Thishasleftaclearindicationinarecentstudy
conducted by Masud, Bae & Kim (2017) xiv
on banking companies listed in DSE, showing 85%
informationis reportedinAnnualReportof respectivecompanies. Inanotherrecentstudies ( Ahmad,
Rashid & Khan 2017) xv
pharmaceutical companies show very limited amount of environmental
information. They have found that only 7 items out of 18 items are presented on average of their
selected companies' annual report .Musharraf in 2016 has conducted research on pharmaceutical
companiesconsidering 15 companiesfrombothDSE and CSE. In his study highStandard of deviation
was foundwhich indicates clearlackingof properplanningand practicesof greenaccounting. Sothis
studywill be conducted oncompanies to see the effectivenessof prior findings.Moreover,there are
lackingof studies regardinggreenaccountinginBangladesh.
Research Question:
In orderto achieve objectivethisstudy will be focusedontwoquestion.Theyare givenbelow:
1. Do pharmaceutical companiespractice environmental accountingreportorEAR?
2. How do pharmaceutical companies make the disclosure of the environmental pollution
causedby them?
6. 6
Research Methodology :
Sample:
Thisstudywill be conducted onthe Pharmaceutical andChemicalCompanieslistedonDSE. Among32
companies,only 23companieswill be selecteddue tounavailabilityof annualreport.Time periodwill
be selectedforfive years from2014 to 2018.
Along with footnotes and explanation , vision statement, mission statement,directors' report and
chairman’sreport of annual reportwill be consideredforcontentanalysis.
ResearchDesign:
In the prior research content analysis has been given priority for the determination of green
accounting practice. Content analysis is the study of numerical and non numerical information of
annual report and arranging them under specific category. The categorization is done to determine
the style of presentinganddisclosinginthe annual report( Guthrie &Abeysekera2006)xvi
.Inthisstudy
content analysis will be used to see whether EAR is practiced or not . Ullah and Rahmanxvii
used
number of words, graphs and picture in his study (2015) conducted on banking companies listed in
DSE.Like Hossian(2016)xviii
numberof wordsandsentenceswillbe alsousedtodeterminethe pattern
of reportinganddisclosing.The categorieshasbeentakenfromthepriorstudiesof Wiseman(1999)xix
,
Hossain(2016),Ullah& Rahman (2015)and Nimer(2015)xx
.The 14 categoriesare givenbelow:
Categories Research
Environmental Policy, Air
pollution,Waterpollution,
Waste management,
Separate Environment
Department.
Wiseman
Employee training,
Environmental Financial Data,
environmental power,
Environmental Audititems.
Hossain(2016)
Employee training,
Environmental performance,
Environmental Protection.
MuntherAl Nimer(2015)
Tree plantation, Environmental
awarenessprogram.
Ullah& Rahman
The study will follow scoring system like Ullah & Rahman and Masud, Bae & Kim to determine the
patternof disclosure of EAR. Accordingtothe scoringsystem company will be likegiven1forshowing
disclosure and 0 for not showing of each category specified . After calculating Sum of EAR normal
statistics( standard deviation,mean,mode,medianandaverage value) will be usedtointerpretthe
result.
7. 7
Contribution :
Along with passing implementation of rules, laws and regulation is required to protect our
environment.Thisstudywill contribute toshow the realityof accountability andthe transparencyof
corporation regarding environmental pollution. As this study will be conducted on a specific sector
whichisemerginginourcountry,itwill helpfor furtherresearchon othersectors.Itwillhelptocreate
corporate images in front of general public. Aware consumersand investors will get help from this.
Their purchase decision or investment decision will be affected by it. With fear of being exposed
corporationswill be aware of theirdecisionwhichpollutesenvironment.
Conclusion :
Due to extreme environmentalpollutionpeople cantgetaccessto safe waterto drinkandsafe water
to breath. All are black side of emerging economy.In this situation, green accounting can make the
corporationsaccountable toenvironmentwhile makingdecision.Alongwithdifferentlawspassedin
our country,BFRS 6 ( adoptedbyICABfrom IFRSin 2013) directlyincorporatesenvironmental matter
with accounting reporting. Moreover BAS 20( Disclosure of Government Assistance) are BAS 24 (
RelatedpartyTransaction) alsoindirectly givesguidelinestodisclosethe mattersinaccountingreport.
Moreoverif the real practice of greenaccounting isanalysed,peopleWill be aware of environmental
pollutioncreatedbythese corporations.Thusgreenaccountingorenvironmentalaccountingmustbe
practiced mandatorily in our country in every sector like banking sector has adopted. It will ensure
sustainable development.
References
iShabuz Mahmud, Issa Ahmmad & Nazmul Islam.(2013) “Concept Of Green Accounting and Its PracticeIn
Bangladesh,Journal Of Science and Technology, pp 481.
ii Bangladesh Pharmaceutical Industries Blooms Bigger – Dhaka Tribute 2019.
iii D Kapoor, (2015) “ Impact of Pharmaceutical Industries on Environment, Health and Safety”, Journal Of
Critical Review, Vol 2, pp 26 & 28.
iv Wahi Rahman & Mahmud, 2012.“Assessment of Pharmaceutical Industries Of Bangladesh -An Effective Step
towards the achievement of Environmental Sustainability”
v Eden,L & Lenway. S, (2001), Introduction to the symposiummultinationals:The Janus Face of Globalization,
Journal Of International Business Studies 32,pp 383-400.
vi 2019 AQI Country Ranking
vii Zaman, Akter & Muhit (2015),“Pharmaceutical wastewater treatment and the efficiency of ETP in the
Context Of Bangladesh”.
viii Belal & Ahmed (2015),“ Corporate environmental Responsibility and Accountability :What Chance in
VulnerableBangladesh?”.
ix Freeman,R.; Harrison,J.;Wicks,A.;Parmar,B.;Colle,(2010) S.Stakeholder Theory: The state Of the art;
Cambridge University Press:New York, NY,USA.
x Archie B. Carroll,(1991),“ The Pyramid Of Corporate Social Responsibility,:Toward The Moral Management
Of Organisation Stakeholders.”Business Horizons 34(4) ,pp 39-48.
xi Yousuf, Yatim & Othman, (2013),” Strategic Framework for Green Accounting & Reporting”, Asia Pacific
Management and Business Application 1 (3),pp 183-200.
xii Shil,N. C. And Iqbal,M.(2005),“ Environmental disclosure– A Bangladesh Perspective”, The Cost&
Management 33(4), pp 85-9.
8. 8
xiii
Rahman and Muttakin (2005), “Corporate EnvironmentalReportingPractice InBangladesh -A
studyof some selectedcompanies”The costand management 33(4),pp13-21.
xiv Masud,Bae and Kim (2017),”Analysis Of Environmental Accountingand Reporting Practices Of Listed Banking
Companies Of Bangladesh”.
xv Ahmed, Rashid and Khan (2017), “Environmental Disclosure:A study on some selected Pharmaceutical and
chemical companies in Bangladesh.”
xvi Guthrie and Abeyshekera (2006),“Content AnalysisOf Social Environmental Reporting: What Is New?”,
Journal Of Human Resource Costingand Accounting, 10(2).
xvii Ullah & Rahman (2015),“ Corporate Social Responsibility Practices in Bankingcompanies in Bangladesh :
Impact Of Regulatory Change.” FinanceReport Account 13, pp 200-225.
xviii Md Musharof Hossain (2016),“Environmental Reporting Practices in Annual Reports of Selected
Pharmaceutical Companies In Bangladesh”,International Journal Of Businessad Management Invention, 5(7),
pp 20-28. S
xix Wiseman,J.(1982) An Evaluation o Environmental disclosure made in corporateannual reports.”
Account.Organ.Soc 7,pp 53-63.
xx
Munther Al Nimer,(2015), “ EffectOf Corporate Governance Rues onvoluntarydisclosur