Purpose: This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE).Design/methodology/approach: This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.Findings: The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.Originality/value: The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.

In the realm of sustainable development, Environmental, Social, and Governance (ESG) performance has become a crucial metric for evaluating the long-term viability and ethical conduct of businesses. However, there remains a gap in understanding how these factors operate within the context of developing nations such as Bangladesh. Given the unique socio-economic and environmental challenges faced by such countries, it is imperative to explore the relationship between green tax, energy efficiency, and ESG performance within their manufacturing sectors. Thus, this study investigates direct and mediated effects of green tax and energy efficiency on ESG performance. The study uses 457 responses from manufacturing companies and employs PLS-SEM and ANN model to analyze the data. The results reveal a positive association between green tax policies and ESG performance, indicating that such fiscal measures can contribute to sustainable business practices. Furthermore, energy efficiency initiatives exhibit a positive impact on all dimensions of ESG performance, highlighting their role in fostering environmental stewardship, social responsibility, and effective governance within manufacturing operations. Notably, green tax serves as a mediator between energy efficiency measures and ESG outcomes, emphasizing its intermediary role in driving sustainable practices. This research offers practical insights for policymakers, business leaders, and sustainability practitioners integrating energy efficiency initiatives into green tax policies to enhance ESG performance.

The purpose of the study is to examine the effects of the corporate tax rate on sustainable development in the BRIC and CIVETS countries. This research employs a panel dataset for 2000–2021 years and applies panel data regression model to analyse the data. The study confirms the results checking the robustness through the fully modified ordinary least square and the dynamic ordinary least square panel estimate methods. The study passes several tests like cross-sectional dependence tests, unit root tests, and model selection tests before conducting the focal part of the analysis. The research finds that the corporate tax rate is positively and significantly associated with the sustainable development goals (SDG). The result implies that a higher rate of corporate tax plays vital role in achieving the sustainable development goals in the emerging economies. By including personal income tax, sales tax, and theoretical arguments, the study contributes to the debate on the corporate tax rate and the achievement of SDG in the emerging countries. The study applies both individual effects and combined effects of corporate tax rate, personal income tax, sales tax, and effective tax rate with SDG. In both cases, the research finds significant and positive association of taxation with SDG. Thus, the study argues that achieveing the SDG of emerging economies depends on the countries' taxation rate and policy. This research employs the most updated data set that also contributes to the existing literature of emerging economies. Thus, the findings generated from this study can be a policy dialogue for the academics, policy-makers and government bodies of BRIC and CIVETS countries and other emerging economies as well.