Department of Business Administration, Shahjalal University of Science and Technology, Sylhet, Bangladesh.
Department of Management, Hajee Mohammad Danesh Science and Technology University, Dinajpur, Bangladesh.
PLoS One. 2024 Sep 10;19(9):e0310236. doi: 10.1371/journal.pone.0310236. eCollection 2024.
This study examined the factors influencing green accounting and reporting practices (GARPs) in Bangladesh's pharmaceutical and textile industries. Hence, it draws upon disclosure theory to disclose relevant information in the context of environmental accounting and encourages them to boost their environmental performance. It utilized content analysis from 13 pharmaceuticals and 22 textiles data from Dhaka stock exchange (DSE) listed companies of Bangladesh and applied quantitative methods for comparative analysis. The findings showed that GARPs are influenced by firm characteristics and external factors rather than organizational performance, and eleven environmental indicators (separately) have a lower mean of less than 0.50 in both industries. Firms' general characteristics (FFGC) are noteworthy factors that exhibit a negative coefficient for both the pharmaceutical and textile sectors but hold a robust impact on the GARPs, with P = 0.007 and 0.003, respectively. The statistical significance of environmental factors (EFs) applies to the textile sector p = 0.000. Implementing GARPs in the pharmaceutical industry proved more effective than in the textile sector, offering valuable support to managers in expediting environmental practices in Bangladesh's textile industry.
本研究考察了影响孟加拉国制药和纺织行业绿色会计和报告实践（GARPs）的因素。因此，它借鉴了披露理论，在环境会计的背景下披露相关信息，并鼓励它们提高环境绩效。它利用了来自孟加拉国达卡证券交易所（DSE）上市的 13 家制药公司和 22 家纺织公司的数据进行内容分析，并应用定量方法进行比较分析。研究结果表明，GARPs 受到公司特征和外部因素的影响，而不是组织绩效的影响，并且在这两个行业中，十一个环境指标（分别）的平均值都低于 0.50。公司的一般特征（FFGC）是一个值得注意的因素，对制药和纺织两个行业都表现出负系数，但对 GARPs 的影响很大，分别为 P = 0.007 和 0.003。环境因素（EFs）的统计显著性适用于纺织行业 p = 0.000。在制药行业实施 GARPs 比在纺织行业更有效，为孟加拉国纺织行业的经理们加快环境实践提供了有价值的支持。
