Md Mominur Rahman

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.

Objectives Bangladesh stands as a prominent global consumer of tobacco, with alarming consequences on public health. The Global Adult Tobacco Survey reported that tobacco consumption claimed over 126 000 lives in 2018, contributing to 13.5% of all deaths in the country. This study aims to explore the effectiveness of higher tax rates and tobacco use regulation as control mechanisms in mitigating tobacco consumption and health care cost burden, with a particular emphasis on its implications for public health. Methods This study is based on the annual time series data over the period 2000–2020. The study employs the ordinary least square method to analyze the quantitative confirming the stationarity of data at level. This research uses different models to investigate individual effects and combined effects on both tobacco consumption and tobacco health care cost burden. Results The study finds a negative relationship between tobacco tax rate and tobacco consumption. More specifically, the higher tax rate of tobacco (low (β = −0.3495), medium (β = −0.2319), high (β = −0.9033), premium (β = −0.7322), filtered (β = −0.2114), and non-filtered (β = −0.3452) categories) is significant to reduce tobacco use at 1% level of significance. The study finds similar results when it applied tobacco retail price instead of tobacco tax rate as the independent variable. Finally, the study investigates the impact on health care cost through tobacco consumption, tobacco control law, growth rate, export-import, and tobacco production. The results indicate that tobacco consumption, export-import, and tobacco production increases health care cost burden while tobacco use regulatory decreases it. By reducing tobacco consumption, higher taxes and tobacco use regulation contribute to alleviating the burden on the healthcare system, promoting healthier lifestyles, and aligning with global health objectives. Conclusions Higher tax rate on tobacco products is necessary to increase the retail price so that tobacco users cannot consume tobacco. Specific tax and uniform tax base are needed so that tobacco users cannot switch to lower priced brands. Tobacco control laws need to revised and proper implementation should be ensured as well, to achieve the goal of tobacco free Bangladesh by 2040. Tobacco-related diseases, responsible for a significant proportion of deaths in the country, could witness a considerable decline with the successful implementation of higher tax rates and tobacco use regulation. This study provides insights that not only contribute to the economic discourse but also accentuate the broader public health benefits arising from effective tobacco taxation policies.

Purpose-This study aims to examine the determinants of retailer social responsibility (RSR) in Old Dhaka City and their impact on RSR practices. Design/methodology/approach-A cross-sectional design was used to collect primary data from 180 retailers through a questionnaire survey. The study used partial least squares structural equation modeling to analyze the data and examine the relationships among the determinants of RSR. Findings-The study found that economic and ethical factors positively and significantly affect RSR practices, while social and environmental factors negatively but not significantly affect RSR practices. Cultural factors were also found to positively and significantly affect RSR practices. Practical implications-This study provides insights for retailers and policymakers to enhance their RSR practices by considering economic, ethical and cultural factors. The findings also contribute to the existing literature on stakeholder theory by highlighting the importance of considering multiple stakeholders in RSR practices. Originality/value-This study provides insights into the determinants of RSR in a unique setting in associating stakeholder theory and in Bangladesh, which has received limited attention in the literature on RSR.

This study examines whether corporate governance (CG) codes affect the tax management of banks. Audit committee volumes (VAC), audit committee meetings (MAC), board sizes (BS), board meetings (BM), board independence proportions (IBP), and proportion of non-executive board of directors (NBP) are considered as the proxies of CG developed from BSEC Corporate Governance Code 2018. The extent of the effective tax rate (ETR) is used to assess tax management. This study uses quantitative research design and obtained 204 observations from 17 banks listed on DSE covering 2009-2020 period. Performing the "Two-stage Least Square" (2SLS) model for the analysis, we got the regression outputs where the VAC, MAC, BS, and IBP are negatively and significantly associated with ETR gap. But BM and the NBP were not significant to influence the ETR gap. The results indicate that CG proxies lessen the ETR gap, and improves the tax management. To check the robustness of the results, we apply pooled OLS (ordinary least square) model and two-step-system GMM (Generalized Method of Moment). In this case, we found consistent findings except for the MAC because it came out as insignificant. The results generated from this study would be a policy dialogue for the bank regulatory bodies, corporate authorities, policy-makers, and academics.

In today's world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher the cost advantage. We also find the robustness with evidence that the higher practices of environmental accounting defense the cost and boosted the cost advantage. In the empirical analysis, we further check the robustness with an alternative estimation method (e.g., hierarchical regression analysis), which also implies the same findings. It infers that environmental management systems and environmental accounting, which enable to concurrently protect the environment and reduce costs. These findings have authoritative implications for the regulatory bodies of organizations, academicians, and policymakers.

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 relationship between corporate tax rate imposed on publicly traded companies and the corporate employment growth rate in Bangladesh. This paper will conceptualize the discernment that the corporate tax causes a shift to the corporate capital sector to the non-corporate sector that leads to a reduction in employment growth. This study employed Autoregressive Distributed Lag (ARDL) bounds testing methods for checking the cointegration among the variables using time series data from 1991-2018. The main purpose of the study is to investigate the long run and short-term relationship between publicly traded corporate tax rate and employment growth rates. The corporate tax imposed by the government to the publicly traded company has a negative and significant effect on employment growth rate of the corporation in both long run and short run. The estimated results of the model show that the corporate tax rate, population growth rate, and openness to market are the factors of employment growth in Bangladesh. The main outcomes of this study are that corporate tax rate, population growth rate, and market size are highly significant in the long run. Still, openness to market and inflation are insignificant in the long term. Error Correction Model (ECM) coefficient of corporate tax rate shows a 38 percent speed of adjustment in a year. The study recommends maintaining equitable and close linkage among corporate tax rates, population growth rate, and market size are essential to boost the employment growth rate in the publicly traded corporate sector in Bangladesh.

This study examines the effects of green banking practices on the financial performance of banks listed in the DSE of Bangladesh covering the period from 2011 to 2020. To move the economy on a sustainable path green banking practices is essential. Green banking practice is a way of contributing environmental and economical performance in the community by providing green finance and initiating green costs in its various sectors, it takes an important part to raise any organization's financial performance through diminishing costs. Green banking is becoming a key issue in the whole world especially in developing countries like Bangladesh. This has been theorized by economists that there is a financial incentive if there is a number of a practice in green banking. In this arena a proactive role can be played by banks besides its operational activities known as the journey of renovation for a greener economy by participating in green finance. The aim of this study is to empirically find the relationship between green banking practices and banks' financial performance by using the panel data set, taking financial variables like return on asset, return on equity, and market value to proxy the banks' performance, and employing green banking practice variables like green cost and volume of the risk management committee. Finally, this study finds that there is a positive relationship between green banking practices and financial performance. The findings generated from this study can be a proper guideline for the bank regulators to take effective decision regarding the environmental issues and thereby make a social contribution, and after all, play a vital role in economic growth. The practitioners, governments, decision makers, academicians, and future researchers can use this study as a policy dialog.

Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. Core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people's insight concerning green reporting with the help of collecting primary data with appropriate execution. It was originated that a maximum of the respondents felt there is a demand for affecting the road to green reporting and that all the companies should jump adopting green reporting.

In this report, we, the group members equipped the discussions of IAS 34 (Interim Financial Reporting 34). This report includes eleven headed-topics that are completed by ten members. This report is a complete understanding of IAS 34 with proper meaning and relevant examples. This study includes objectives and scope of IAS 34, the content of an interim financial report, condensed or complete interim financial statements, selected explanatory notes, accounting policies for interim reporting, general principles for recognition and measurement, applying the recognition and measurement principles, impairment of assets, measuring interim income tax expense, earnings per share, and first-time adoption of IFRSs. As this study includes the overall understanding of IAS 34, this study will be a knowledge acquiring scope for the students, teachers, and academicians.