Corporate Environmental Reporting on the Internet in Bangladesh : An Exploratory Study

This research paper investigates the utilization of corporate websites for communicating corporate environmental information by the listed companies of Bangladesh. The sample for the study consists of 104 listed companies. For the purpose of data collection, corporate websites of 104 companies for the period of three months (August 01, 2007 to November 03, 2007) were analyzed. A scoring scheme was developed to measure the level of web-based corporate environmental reporting. The study shows that web-based corporate environmental reporting in Bangladesh is still in its infancy as the level of environmental disclosures on corporate websites is very low. This paper adds to the existing body of literature on corporate environmental reporting studies by exploring online corporate environmental reporting practices in Bangladesh