Munich Personal RePEc Archive

Environmental disclosure – a Bangladesh perspective

Shil, Nikhil Chandra and Iqbal, Masum (2005): Environmental disclosure – a Bangladesh perspective. Published in: The Cost and Management , Vol. Vol. 3, No. July – August 2005 (31 August 2005): pp. 85-93.

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Today, the environment is changing rapidly and we are obviously heading towards a disaster. The responsibility for such changes comes on the shoulder of business community to a large extent. And it is customary that businesses are disturbing the smooth flow of environmental structure through their thoughtless operations. So, business community should have and practice its moral commitment towards the society by spending for tackling environment. Environmental accounting emerges as a tool to prove this commitment where costs from business communities’ point of view and effects from society’s point of view are balanced. In this paper, we have tried to define environmental accounting with its scope and we have also had a thorough review of the practices followed by our companies from the general-purpose financial statements to the extent of disclosure.

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