Environmental reporting in developing countries:empirical evidence from Bangladesh

Most environmental reporting studies have focused on developed countries. Only a handful number of studies are available on the developing countries, concentrating on the newly industrialized countries and African countries. No studies are available from South Asia except the widely quoted one of Singh and Ahuja (1983). Against this background, it is argued that an empirical study on environmental reporting practices in Bangladesh would make a significant contribution to the environmental reporting literature from the context of developing countries in general, and South Asian countries in particular. The study covers 30 recent annual reports of Bangladeshi companies relating to the year 1996. It shows that very limited environmental disclosure has been made. Although we have noted that 90% of companies made some environmental disclosures, the percentage of companies disclosing environmental information comes down to only 20 if we exclude disclosure related to expenditure on energy usage. In general, the quantity and the quality of disclosures seem to be inadequate and poor as compared to the environmental disclosures in the developed countries. The study concludes with an urge for further research in this regard.

Energy security in the news:North/South perspectives

Analysis of newspaper reporting on the topic of energy security in eight countries – four from the global North (France, Germany, the UK, and the United States) and four from the global South (China, India, Brazil, and South Africa) – produces no support for the thesis that news is disseminated from core countries to the periphery and semi-periphery. There is an important difference between China and the other three fast-developing countries and a highly asymmetric flow of news not aligned to old core-periphery boundaries. In general, energy security is mainly covered in trade and business outlets and less in newspapers with mass circulation, indicating that the topic is still an elite concern. In some instances, attention has surged at the same time in different countries. But very few of these instances show a homogenous coverage across countries. Despite increasingly globalised media, news is created and consumed at a national level.