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All Journal International Journal of Financial, Accounting, and Management
Rabaya Bosri
University of Information Technology & Sciences, Dhaka, Bangladesh
Decision Sciences, Operations Research & Management

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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 Md. Saheb Ali Mondal Nazma Akter