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    Impact of Corporate Governance Attributes On Environmental Sustainability Reporting: A Study On Textile Sector of Bangladesh

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    MD. SHAKIL
    The document discusses a study on the impact of corporate governance attributes on environmental sustainability reporting of textile companies in Bangladesh. It outlines the research objectives, literature review, hypotheses, methodology, findings and contribution of the study. The study found that corporate governance significantly impacts material, energy and overall environmental sustainability reporting but not emissions reporting.

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    Impact of Corporate Governance Attributes On Environmental Sustainability Reporting: A Study On Textile Sector of Bangladesh

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    MD. SHAKIL
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    The document discusses a study on the impact of corporate governance attributes on environmental sustainability reporting of textile companies in Bangladesh. It outlines the research objectives, literature review, hypotheses, methodology, findings and contribution of the study. The study found that corporate governance significantly impacts material, energy and overall environmental sustainability reporting but not emissions reporting.

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    The document discusses a study on the impact of corporate governance attributes on environmental sustainability reporting of textile companies in Bangladesh. It outlines the research objectives, literature review, hypotheses, methodology, findings and contribution of the study. The study found that corporate governance significantly impacts material, energy and overall environmental sustainability reporting but not emissions reporting.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    4 views8 pages

    Impact of Corporate Governance Attributes On Environmental Sustainability Reporting: A Study On Textile Sector of Bangladesh

    Uploaded by

    MD. SHAKIL
    The document discusses a study on the impact of corporate governance attributes on environmental sustainability reporting of textile companies in Bangladesh. It outlines the research objectives, literature review, hypotheses, methodology, findings and contribution of the study. The study found that corporate governance significantly impacts material, energy and overall environmental sustainability reporting but not emissions reporting.

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    Impact of Corporate Governance Attributes on Environmental Sustainability

    Reporting: A Study on Textile Sector of Bangladesh.

    Course Name: Advance Business Research


    Course Code: BUS-05123

    SUBMITTED BY
    Md. Ohiduzzaman Anik
    Registration No: 2018731028(M1)
    Session: 2022-23
    Master’s of Business Administration
    1st Year,1st Semester
    Department of Business Administration
    Shahjalal University of Science and Technology, Sylhet-3114
    Research Objectives

    The main objective of the research is to investigate the impact of Corporate Governance attributes on the
    Environmental Sustainability Reporting of DSE-listed textile companies in Bangladesh.

    The specific objectives of the research are:

     To examine how Corporate Governance practice impacts material sustainability reporting.


     To investigate how Corporate Governance practice impacts energy sustainability reporting.
     To know how Corporate Governance practice impacts emissions sustainability reporting.
    Literature Review &Research Hypothesis Development
    Here researcher has decided to present a review of the literature on the following aspects:
    1. Theoretical literature review
    Agency Theory (Jensen and Meckling,1976)
    Stakeholder Theory( Dr.F.Edward Freeman,1984)
    Resource Dependency Theory(Jeffrey Pfeffer & Salancik, 1978)
    2. Empirical literature review

    H1: There is a significant relationship between Corporate Governance and Material Sustainability Reporting.

    H2: There is a significant relationship between Corporate Governance and Energy Sustainability Reporting.

    H3: There is a significant relationship between Corporate Governance and Emissions Sustainability Reporting.

    H4: There is a significant relationship between Corporate Governance and Environmental Sustainability
    Reporting.
    Methodology of the research
    Data Source
     Thirty active and listed textile companies out of 58 working populations are chosen
    based on data availability for the period (2017-18) to (2021-22).
     The sample companies audited yearly financial statements as the source of secondary data.
    Research Techniques and Tools
    Logistic Regression Model
    Statistical Tool STATA
    Research model
    The model especially took the form:
    Material it =β0+β1CG+β2C-SIZE+ β3ROE+ β4ROA+ β5DPR+ β6ROIC+ β7TQ+ β8D2E+ β9DR+Uit
    Energy it =β0+β1CG+β2C-SIZE+ β3ROE+ β4ROA+ β5DPR+ β6ROIC+ β7TQ+ β8D2E+ β9DR+Uit
    Emissions it =β0+β1CG+β2C-SIZE+ β3ROE+ β4ROA+ β5DPR+ β6ROIC+ β7TQ+ β8D2E+β9DR+Uit
    Environmental Sustainability Reporting it =β0+β1CG+β2C-SIZE+ β3ROE+ β4ROA+ β5DPR+ β6ROIC+
    β7TQ+ β8D2E+ β9DR+Uit
    Hypotheses Results Tool

    H1: There is a significant relationship between Corporate Governance and Material Accepted Regression
    Sustainability Reporting.

    H2: There is a significant relationship between Corporate Governance and Energy Accepted Regression
    Sustainability Reporting.

    H3: There is a significant relationship between Corporate Governance and Rejected Regression
    Emissions Sustainability Reporting.

    H4: There is a significant relationship between Corporate Governance and Accepted Regression
    Environmental Sustainability Reporting.
    Key Findings

    1. According to a logistic regression model, corporate governance has a substantial and favorable influence
    on environmental sustainability reporting at a 5% significant level.

    2. At the 1% significance level, corporate governance also significantly and favourably affects material
    sustainability reporting.

    3. At a 1% significant level, corporate governance also significantly and favorably influences energy
    sustainability reporting.

    4. The most exciting finding in my research is that there is no apparent relationship between corporate
    governance and carbon sustainability reporting.
    Contribution of the Study

     The result of the current study can contribute to future research on corporate governance, especially in
    firms' environmental sustainability reporting.
     Practically, for top managers of textile companies: as a guide for assessing the impact of C.G. issues on
    sustainability reporting decisions made by top-level managers of textile companies.
     In general, the outcomes of this study will provide an understanding of the C.G. factors that affect the
    ESR of the textile industry in DSE.
     This study contributes to the literature by illuminating the significant connections between some corporate
    governance measures and environmental sustainability reporting choices of listed textile firms in DSE.
    Thank you so much

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