Print ISSN: 2616-5163
Online ISSN: 2616-4655
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Volume 3 | Issue 2 | 2020
Author(S): S.M. Shafiul Alam*, Salma Akter and M. Helal Uddin Ahmed
Corresponding Author Affiliation*: Ahsanullah University of Science and Technology, Bangladesh
Environmental reporting is getting significant momentum worldwide due to its substantial effects towards sustainable development goals. This study aims at probing for salient factors that determine the intention to disclose environmental credentials in the sustainability reports. In this study primary data have been gathered from 53 listed textile firms of Bangladesh Securities and Exchange Commission (BSEC). Five point measurement scale has been used to gauge the data which were eventually analyzed through structural equation modeling (SEM). The Theory of Planned Behavior (TPB) is applied to understand the interplay among the determinants of intentions towards environmental reporting. It has been revealed that subjective norms (social expectation/authoritative pressure) are the most powerful determinants for developing intention to engage in environmental reporting behavior. Perceived behavioral control (ability/ difficulty to perform a behavior) is found to be non-contributory in the context of textile firms of Bangladesh. Findings imply that government, non-government and other policy makers are expected to emphasize compulsory environmental reporting disclosure to form a more environmentally responsible society.
Keywords: Environmental Reporting, Sustainable Development Goals; Theory of planned behaviour, Bangladesh.