| dc.description.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. | en_US |
