The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this paper. The research used a content analysis of the annual reports of 43 companies that represented four DSE sectors. To quantify the level of environmental risk disclosure reporting practiced by corporations in their annual reports, the authors established the ERDIPCI for the pharmaceutical and chemical industry, the ERDITI for the tannery industry, the ERDITeI for the telecommunications industry, and the ERDIPPI for the paper and printing industry. Similarly, the machine learning clustering algorithm, k-means clustering, is used to cluster the companies based on the completion of different environmental indices. It is observed that from four sectors, the highest number of companies from the pharmaceutical and chemical industry disclosed environmental risk disclosures, and the lowest number of companies was from the tannery industry, followed by the telecommunications and the paper and printing industries. The enterprises differ significantly in their environmental risk disclosures, and the overall scenarios of the environmental reporting practices by companies in Bangladesh are quite poor. It also shows that among the 43 companies, a limited number of enterprises are placed first. The majority of the businesses are in the midst of a cluster that reflects the increasing order of indices fulfillment. This paper provided a few specific proposals to the relevant authorities in order to establish a regularity framework in which all the firms listed on the DSE in Bangladesh will be expected to address environmental risk disclosures and conservation actions in their annual reports towards adaptation to climate change and achieving environmental sustainability.

This study ascertains the associations of the macroeconomic variables with external debts, the impacts of external debts on annual GDP, GDP growth, and per capita income, and the timing effects on the economic variables of Bangladesh. The analysis is inferential and eight hypotheses have been set and tested with the regression analysis. To complete the study, the chi-squared test and Durbin-Watson test have been used along with trends and growth analysis. The results of the study reveal that the budget deficit, current account deficit, and defense budget have a positive association with external debts. Furthermore, foreign direct investment, foreign exchange reserve, foreign remittance, and trade of balance have a negative association with external debts. The external debts have no negative impact on annual GDP, GDP growth, and per capita income. Finally, there is a significant timing effect on the economic variables of Bangladesh during the study period.

This study aims at examining the effect of liquidity management on the profitability of Bangladesh banks. To accomplish this objective, 32 banks of Bangladesh including second and third generation banks are taken as a sample. The secondary sources of data have been used for this study which are collected from the annual reports. Hausman specification test is run to identify the appropriate model which suggests that random effect model is suitable for this study. This study focuses on ROA, ROE and EPS as a denominator of profitability. Current ratio is found to have a positive impact on profitability of bank whereas capital adequacy ratio, interest rates are also found to be statistically significant for influencing the performance of the bank. Thus, this study suggests that proper management of liquidity will raise the profitability of the banks and the findings of this study will be helpful for the policy makers to solve the problems in respective field.

Hilsha fish ( Tenualosa ilisha ) is one of Bangladesh's biggest economic and nutritious fish. Governments and planners are contemplating rewarding fishermen who conserve this precious resource. The government is economically helping fishermen to limit fishing Hilsha for 2 months in order to promote it from immature (Jatka) to mature Hilsha. No study has predicted the amount of economic incentive for fishermen in Bangladesh. This study estimates fishermen's willingness to accept (WTA) conserving Hilsha fishes and the associated problems that they encounter during the banning period. To achieve these goals, 255 fishermen from Chandpur were randomly sampled for collecting cross‐section data. This study uses a dichotomous contingent valuation using a logit model for WTA decision factors and problem facing index (PFI) to assess fishermen's hardships during the banning period. Findings reveal that WTA decisions are influenced by bidding amount, household distance from the nearest market, fishermen's educational status, previous awareness of Hilsha conservation, credit access, household size, training received, and fishing experience. The PFI shows that respondents' main issues during the fish‐catching prohibition are the lack of nutritional food, alternative jobs, clothing, credit, and livelihood capital. The mean per month WTA is found to be BDT 13,372, which should be implemented to minimize trade‐offs during banning and sustain Hilsha resources with support to and from fishermen. Policies such as technical training for alternative earning occupations, increased credit with low prerequisites, effective family planning, and Hilsha conservation awareness might help improve the livelihoods of the fishing community and sustain this valuable resource.

HRMARS is well established journal publisher based in Pakistan. It is publishing prominent journals in social sciences since 2011.

Bangladesh is highly vulnerable to climate change. Stakeholders demand environmental accounting and reporting (EAR) to better understand corporate environmental responsibility and transparency. This study examines factors that influence how EAR contributes to organizational value in climate change adaptation, focusing on stakeholders’ perceptions. Data were collected through a self-administered, structured, closed-ended questionnaire covering personal details, background information, and stakeholders' opinions on various aspects of EAR. A total of 500 respondents were selected for interviews using purposive sampling. The sample was narrowed to 400 participants after removing inconsistencies for hypothesis testing. Smart PLS version 4.1.0.0 was used for analysis. The results indicated that stakeholders' perceptions of EAR are significantly influenced by the General Elements of EAR (GEEAR), Management Accounting and Costing of EAR (MACEAR), External Audit and Reporting of EAR (EAREAR), Environmental Excellence toward EAR (EEEAR), and Societal Engagement in EAR (SEEAR). Furthermore, positive perceptions of EAR significantly enhance the organization's goodwill, reputation, financial performance, and environmental sustainability. By effectively managing these factors, a company may also benefit from better financial outcomes, improved environmental sustainability, and a stronger reputation. This study, for the first time, identified the factors affecting stakeholders' perceptions of EAR in relation to corporate performance in Bangladesh. Although EAR is not yet widespread in Bangladesh, stakeholders strongly believe that businesses should disclose environmental data to strengthen corporate environmental governance, accountability, and transparency. Additionally, this study emphasizes the urgency of stakeholders' active participation in EAR practices to address social and environmental responsibility issues.