全球视角下通过环境会计实现可持续发展:来自孟加拉国的证据

T. Kumar
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引用次数: 9

摘要

该研究可视化了环境会计和三重底线,定量环境报告和标准方法,自愿环境披露和法律要求,公司规模和环境披露量,物料流分析和生命周期评估之间的联系,以实现孟加拉国公司的可持续发展。因此,本研究的目的是探讨这些因素对孟加拉国企业实现可持续发展的作用。为了调查这些因素的作用,确定了对实现可持续发展有重大贡献的十个因素。在这些因素的基础上,开发了一套封闭式问卷,以收集员工和雇主的数据。问卷调查采用矩阵、交叉表和配对样本检验等统计工具作为数据收集和分析工具。研究发现,企业的可持续发展与经济、社会和环境绩效密切相关。其他因素,如定量环境报告,标准方法,自愿环境披露,法律要求,公司规模,环境披露量,物料流分析和生命周期评估,发现它们作为补充,以提高孟加拉国公司的经济,社会和环境绩效,实现可持续发展。
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Achieving Sustainable Development Through Environmental Accounting from the Global Perspective: Evidence from Bangladesh
The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.
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