期刊名称：The Journal of Business Economics and Environmental Studies
印刷版ISSN：2671-4981
电子版ISSN：2671-499X
出版年度：2021
卷号：11
期号：4
DOI：10.13106/ajbe.2021.vol11.no4.39
语种：English
出版社：Korea Distribution Science Association
摘要：This study is designed to investigate the extent and nature of climate change disclosure of listed pharmaceutical companies of Bangladesh. Research design, data and methodology: In order to perform this research, a content analysis methodology is used. A climate change disclosure index is constructed to examine 12 different climate change disclosure issues. Information is collected from the annual reports of 29 pharmaceutical companies listed on the Dhaka Stock Exchange for the year 2019. Results: This study finds that only 48.28% of the sample companies provided disclosure on at least one issue regarding climate change. 'Energy savings' is the mostly disclosed issue whereas 'Pollution control expenditure', 'Biodiversity conservation initiatives' are the least disclosed issues. Research implication: This study concludes 64.29% of the companies examined, use less than five sentences for climate change disclosure, which depicts unsatisfactory disclosure practices regarding climate change issues. Study findings would be helpful for different industries of Bangladesh to implement efficient climate change reporting Practice. Future studies can be conducted on other industries to obtain more comprehensive result.
关键词：Annual Report;Climate Change;Dhaka Stock Exchange;Pharmaceutical Industry in Bangladesh
