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All Journal International Journal of Financial, Accounting, and Management
Md. Saheb Ali Mondal
Ahsanullah University of Science and Technology, Dhaka, Bangladesh
Decision Sciences, Operations Research & Management

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Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Md. Saheb Ali Mondal; Nazma Akter; Sadia Jahan Moni; Mohammad Rashed Hasan Polas
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1702

Abstract

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Conclusion: Environmental accounting mediates the effect of corporate disclosures on sustainable development. Non-financial disclosures have stronger impacts, while financial disclosures influence sustainability indirectly. Strengthening environmental accounting supports long-term sustainability. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contributions: The study findings convey  a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies.
A Longitudinal Analysis of Environmental and Social Disclosure Trends: Evidence from Textile Companies in Bangladesh Nazma Akter; Md. Saheb Ali Mondal; Rabaya Bosri; Md. Akther Hossain; Md. Aiyub Uddin
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p273-287.2026

Abstract

Purpose: This study examines the longitudinal evolution of environmental and social disclosure practices among listed textile companies in Bangladesh and assesses whether these disclosures exhibit a systematic upward trend in response to increasing regulatory and societal pressure. Research Methodology: A GRI-based content analysis examined annual reports of 45 listed textile companies, producing 405 firm-year observations. One-way ANOVA with linear trend contrasts assessed temporal changes and disclosure consistency. Results: The findings showed a significant positive trend in environmental and social disclosure. The absence of linear deviations suggests a gradual institutionalization process rather than abrupt changes. Social disclosures consistently exceeded environmental disclosures, with both improving notably after 2019. Conclusions: Environmental and social information disclosures in the Bangladeshi textile sector have improved steadily over time, reflecting a structured process of institutional diffusion and increasing integration of environmental and social reporting into corporate communication. Limitations: The study is limited to the listed textile companies in Bangladesh and depends exclusively on annual reports, which may not fully capture sustainability information disclosed through other communication channels. Contributions: This study provides one of the most comprehensive longitudinal analyses of sustainability disclosure in an emerging economy and offers valuable insights for regulators, policymakers, and managers seeking to strengthen sustainability reporting frameworks.
Co-Authors Md. Aiyub Uddin Md. Akther Hossain Mohammad Rashed Hasan Polas Nazma Akter Nazma Akter Rabaya Bosri Sadia Jahan Moni