CORPORATE ENVIRONMENTAL ACCOUNTABILITY (CEA) ASSESSMENT OF THE CORPORATE ORGANIZATIONS OF BANGLADESH
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Due to unplanned industrialization and unsustainable commercial activities, Bangladesh is facing serious environmental problems. The research examines if there is any effect of different attributes and sub-attributes in various corporate organizations in Bangladesh. This study employs survey data from practitioners and specialists from the Department of Environment, the judiciary department, NGOs, environmental scientists, cost and management accountants, lawyers, industrialists, members of the chamber house (association of industrialists), social and political leaders, and academicians. Through the participatory process, 24 sub-attribute cost centers under six attributes cost centers were identified for CEA assessment. The weight of each sub-attribute and attribute was determined through a pair-wise comparison matrix. In this study, the weights of 24 sub-attributes have resulted in the CEA assessment scale and indicate their effectiveness in measuring the environmental accountability of different corporate organizations. This study uses a multi-criteria decision-making technique to assess Bangladesh's corporate environmental accountability (CEA). Analytical Hierarchy Process (AHP) was used. The results reveal that given the overall weights of all sub-attributes, it is pretty apparent that from the results, the Image/Relationship attributes are the most noteworthy, followed by Regulatory and Contingent. The authors suggest that there should be a unified framework for assessing corporate environmental accountability, and this work is an ongoing attempt to develop such a unified framework for corporate environmental accountability CEA) assessment. The findings of this study suggest that the important considerations for each attribute cost center in different corporate organizations are identified.
JEL Classification Codes: Q560, P28.
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