This study examines the impact of green tax and energy efficiency on sustainability in the contex... more This study examines the impact of green tax and energy efficiency on sustainability in the context of Bangladeshi manufacturing companies. Three hundred eighty three responses were collected from manufacturing companies in Bangladesh, and partial least squares structural equation modeling (PLS-SEM) was used to analyze the data. The results show that green tax significantly positively affects environmental and social sustainability but not economic sustainability. Energy efficiency has a positive impact on all three dimensions of sustainability. Furthermore, energy efficiency mediates the relationship between green tax and economic, environmental, and social sustainability. The findings suggest that energy efficiency should be promoted as an effective means of achieving sustainability in manufacturing companies and that green tax policies can be enhanced by incorporating energy efficiency measures. This research contributes to the existing literature on sustainability by highlighting the importance of energy efficiency as a mediator between green tax and sustainability. The study's practical implications are discussed in relation to the Bangladeshi manufacturing industry, and suggestions are made for policymakers and company managers. The originality of this study lies in its focus on a developing country context and its examination of the mediating role of energy efficiency in the relationship between green tax and sustainability.
The rising importance of sustainability and accountability in organizations has prompted the expl... more The rising importance of sustainability and accountability in organizations has prompted the exploration of innovative approaches to enhance environmental performance and energy efficiency (ENE). The purpose of this research is to examine the extent to which environmental management accounting (EMA) and ENE practices contribute to accountability within state-owned enterprises (SOEs) in Bangladesh. This study employs both symmetrical (PLS-SEM) and asymmetrical (fsQCA) approaches. The study verifies internal consistency, reliability, validity, common method bias, and collinearity issues through measurement model analysis and conducts path analysis after testing model fitness in structural model analysis. Finally, the study uses fsQCA to conduct indepth analyses of causal contributions from different conditions to a specific outcome of interest. The PLS-SEM analysis revealed significant positive relationships between EMA and ENE with transparency, responsibility, and answerability. These results indicate that organizations adopting EMA and ENE practices are more likely to exhibit higher levels of transparency, demonstrate greater responsibility towards environmental matters, and be more answerable to stakeholders for their accountability. Further, the study identified ENE as a mediator of EMA and accountability. Finally, the fsQCA analysis supported the importance of both EMA and ENE as necessary conditions for achieving accountability indicating the integration of EMA and ENE to foster transparency, responsibility, and answerability effectively. This study implies that by implementing EMA systems and focusing on energy-efficient operations, organizations can enhance transparency, responsibility, and answerability to stakeholders, fostering a positive image and reputation. Therefore, SOEs may consider integrating these practices into their overall sustainability strategies to maximize their impact on accountability and environmental performance.
This research studies employees' perceptions and expectations toward their organization's... more This research studies employees' perceptions and expectations toward their organization's Corporate Social Performance. Researcher develops a framework and methodology for analyzing and evaluating the perception of bank employees. This framework explains how employees' perceptions of CSR trigger attitudes and behavior in the workplace which affect organizational, social and environmental performance. It also examines the social issues in the lens of employee perceptions by the descriptive statistical tools. To know the employee perception regarding corporate social performance ten sample banks employees have been chosen. In this study, we found that employee perception is high-quality regarding social activities of the sample banks. Specifically, the study reveals that by pursuing a series of variables will help in assessing employees' reactions to and perceptions in the context of CSR principles. It also indicates that bank industry should pay more attention to its ...
PALARCH’S JOURNAL OF ARCHAEOLOGY OF EGYPT/EGYPTOLOGY, 2020
Abstract
Green accounting practices have been getting growing attention from academicians, schola... more Abstract Green accounting practices have been getting growing attention from academicians, scholars, and practitioners. As one of the fastest-growing developing nations, Bangladesh is also concerned about the ecological challenges and their potential impacts on different sectors' overall performance. This studyintends to examine the effects of green accounting practices on bank performance. The study deploys a panel dataset of 30 (All banks) banks from DSE listed Bangladeshi banksthroughout 2009-2020. This study employed 2SLS (Two-Stage Least Square) to discover the influence of green accounting practices with three green thoughts from Bangladesh Bank's guidelines, including green investment, green initiatives, and green activity management. The results indicate that green investment is highly significant to increase bank performance. The green initiatives and green activity management are also substantial to influence bank performance. The study also reveals that the better the green accounting practices, the higher the banks' performance. We also investigate the robustness of the main findings through alternative estimation methods, pooled OLS (Ordinary Least Square), and Two-step System GMM (Generalized Methods of Moment) estimations and find similar results. This study is novel because of employing different proxies for green accounting practices and methodological contributions. Thus, as complementary to Bangladesh Bank's initiatives on environmental accounting practices, the findings generated from this study have managerial implications for policymakers in corporations and the government.
This study examines the impact of green tax and energy efficiency on sustainability in the contex... more This study examines the impact of green tax and energy efficiency on sustainability in the context of Bangladeshi manufacturing companies. Three hundred eighty three responses were collected from manufacturing companies in Bangladesh, and partial least squares structural equation modeling (PLS-SEM) was used to analyze the data. The results show that green tax significantly positively affects environmental and social sustainability but not economic sustainability. Energy efficiency has a positive impact on all three dimensions of sustainability. Furthermore, energy efficiency mediates the relationship between green tax and economic, environmental, and social sustainability. The findings suggest that energy efficiency should be promoted as an effective means of achieving sustainability in manufacturing companies and that green tax policies can be enhanced by incorporating energy efficiency measures. This research contributes to the existing literature on sustainability by highlighting the importance of energy efficiency as a mediator between green tax and sustainability. The study's practical implications are discussed in relation to the Bangladeshi manufacturing industry, and suggestions are made for policymakers and company managers. The originality of this study lies in its focus on a developing country context and its examination of the mediating role of energy efficiency in the relationship between green tax and sustainability.
The rising importance of sustainability and accountability in organizations has prompted the expl... more The rising importance of sustainability and accountability in organizations has prompted the exploration of innovative approaches to enhance environmental performance and energy efficiency (ENE). The purpose of this research is to examine the extent to which environmental management accounting (EMA) and ENE practices contribute to accountability within state-owned enterprises (SOEs) in Bangladesh. This study employs both symmetrical (PLS-SEM) and asymmetrical (fsQCA) approaches. The study verifies internal consistency, reliability, validity, common method bias, and collinearity issues through measurement model analysis and conducts path analysis after testing model fitness in structural model analysis. Finally, the study uses fsQCA to conduct indepth analyses of causal contributions from different conditions to a specific outcome of interest. The PLS-SEM analysis revealed significant positive relationships between EMA and ENE with transparency, responsibility, and answerability. These results indicate that organizations adopting EMA and ENE practices are more likely to exhibit higher levels of transparency, demonstrate greater responsibility towards environmental matters, and be more answerable to stakeholders for their accountability. Further, the study identified ENE as a mediator of EMA and accountability. Finally, the fsQCA analysis supported the importance of both EMA and ENE as necessary conditions for achieving accountability indicating the integration of EMA and ENE to foster transparency, responsibility, and answerability effectively. This study implies that by implementing EMA systems and focusing on energy-efficient operations, organizations can enhance transparency, responsibility, and answerability to stakeholders, fostering a positive image and reputation. Therefore, SOEs may consider integrating these practices into their overall sustainability strategies to maximize their impact on accountability and environmental performance.
This research studies employees' perceptions and expectations toward their organization's... more This research studies employees' perceptions and expectations toward their organization's Corporate Social Performance. Researcher develops a framework and methodology for analyzing and evaluating the perception of bank employees. This framework explains how employees' perceptions of CSR trigger attitudes and behavior in the workplace which affect organizational, social and environmental performance. It also examines the social issues in the lens of employee perceptions by the descriptive statistical tools. To know the employee perception regarding corporate social performance ten sample banks employees have been chosen. In this study, we found that employee perception is high-quality regarding social activities of the sample banks. Specifically, the study reveals that by pursuing a series of variables will help in assessing employees' reactions to and perceptions in the context of CSR principles. It also indicates that bank industry should pay more attention to its ...
PALARCH’S JOURNAL OF ARCHAEOLOGY OF EGYPT/EGYPTOLOGY, 2020
Abstract
Green accounting practices have been getting growing attention from academicians, schola... more Abstract Green accounting practices have been getting growing attention from academicians, scholars, and practitioners. As one of the fastest-growing developing nations, Bangladesh is also concerned about the ecological challenges and their potential impacts on different sectors' overall performance. This studyintends to examine the effects of green accounting practices on bank performance. The study deploys a panel dataset of 30 (All banks) banks from DSE listed Bangladeshi banksthroughout 2009-2020. This study employed 2SLS (Two-Stage Least Square) to discover the influence of green accounting practices with three green thoughts from Bangladesh Bank's guidelines, including green investment, green initiatives, and green activity management. The results indicate that green investment is highly significant to increase bank performance. The green initiatives and green activity management are also substantial to influence bank performance. The study also reveals that the better the green accounting practices, the higher the banks' performance. We also investigate the robustness of the main findings through alternative estimation methods, pooled OLS (Ordinary Least Square), and Two-step System GMM (Generalized Methods of Moment) estimations and find similar results. This study is novel because of employing different proxies for green accounting practices and methodological contributions. Thus, as complementary to Bangladesh Bank's initiatives on environmental accounting practices, the findings generated from this study have managerial implications for policymakers in corporations and the government.
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Papers by Shuvabrata Saha
Green accounting practices have been getting growing attention from academicians, scholars, and practitioners. As one of the fastest-growing developing nations, Bangladesh is also concerned about the ecological challenges and their potential impacts on different sectors' overall performance. This studyintends to examine the effects of green accounting practices on bank performance. The study deploys a panel dataset of 30 (All banks) banks from DSE listed Bangladeshi banksthroughout 2009-2020. This study employed 2SLS (Two-Stage Least Square) to discover the influence of green accounting practices with three green thoughts from Bangladesh Bank's guidelines, including green investment, green initiatives, and green activity management. The results indicate that green investment is highly significant to increase bank performance. The green initiatives and green activity management are also substantial to influence bank performance. The study also reveals that the better the green accounting practices, the higher the banks' performance. We also investigate the robustness of the main findings through alternative estimation methods, pooled OLS (Ordinary Least Square), and Two-step System GMM (Generalized Methods of Moment) estimations and find similar results. This study is novel because of employing different proxies for green accounting practices and methodological contributions. Thus, as complementary to Bangladesh Bank's initiatives on environmental accounting practices, the findings generated from this study have managerial implications for policymakers in corporations and the government.
Green accounting practices have been getting growing attention from academicians, scholars, and practitioners. As one of the fastest-growing developing nations, Bangladesh is also concerned about the ecological challenges and their potential impacts on different sectors' overall performance. This studyintends to examine the effects of green accounting practices on bank performance. The study deploys a panel dataset of 30 (All banks) banks from DSE listed Bangladeshi banksthroughout 2009-2020. This study employed 2SLS (Two-Stage Least Square) to discover the influence of green accounting practices with three green thoughts from Bangladesh Bank's guidelines, including green investment, green initiatives, and green activity management. The results indicate that green investment is highly significant to increase bank performance. The green initiatives and green activity management are also substantial to influence bank performance. The study also reveals that the better the green accounting practices, the higher the banks' performance. We also investigate the robustness of the main findings through alternative estimation methods, pooled OLS (Ordinary Least Square), and Two-step System GMM (Generalized Methods of Moment) estimations and find similar results. This study is novel because of employing different proxies for green accounting practices and methodological contributions. Thus, as complementary to Bangladesh Bank's initiatives on environmental accounting practices, the findings generated from this study have managerial implications for policymakers in corporations and the government.