Carbon Accounting and Climate DisclosurePractices: Evidence from Carbon-IntensiveIndustries in Bangladesh
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Abstract
Bangladeshi textile and ready-made garments (RGM), cement, brick manufacturing, and power generation industries face pressure in adopting carbon accounting and climate disclosure policies effectively. This paper examines comprehensive secondary data from 180 scholarly sources that focus on the current practices, regulatory frameworks, and implementation gaps. Findings indicated by a mean of only 3.02 out of 28 in the climate change disclosure index reveal poor climate disclosure levels. Disclosures in most cases are qualitative rather than quantitative. Minimal adoption is shown by the textile and ready-made garments in international frameworks such as GRI, TCFD, and CDP, which annually contribute only 6,043 Gg CO₂eq. Regulatory gaps, lack of mandatory reporting requirements, and low technological capacity cause hampering in the development toward global standards. This report recommends enhancing carbon accounting infrastructure that aligns disclosure practices in Bangladesh with international sustainability frameworks to assist climate action and long-term economic competitiveness.
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