Corporate climate change reporting research based on Pharmaceutical and Chemical Industries and Cement companies in Bangladesh

Abstract

Purpose: The research's overarching purpose is to analyze the major traits of cement, pharmaceutical and chemical company discourses on climate change in a developing nation like Bangladesh. Indication of Methodology: This Research adds to the body of knowledge in work that has already been done by considering the reporting practices of businesses from the perspective of developing nations. We conducted content research for the three-year period beginning in 2018-2019 and ending in 2020-2021 by using a sample of 30 listed corporations and one non listed company, for a total of 31 companies hailing from two primary emission-intensive industries. We were able to assemble data on 14 distinct areas of climate change and global warming by doing research on previously published works and analyzing the results. Findings: According to the findings of the research, even while disclosure has generally improved over time, the disclosure practices of the sample companies continue to lag behind. Because of this research, we now have a better understanding of why the majority of institutions provide so limited information with concerning global warming and climate change. In spite of the fact that the vast majority of businesses have demonstrated a readiness to disclose information on global warming and climate change, only a tiny number of businesses publish climate- corresponding details in their annual reports in a comprehensive manner. International Environmental standards have a greater chance to be followed by companies. and transparency requirements relating to climate change and global warming than their Bangladeshi counterparts.