Examining the Impact of Financial Performance on Environmental Accounting Practices in the Banking Sector of Bangladesh

This paper examined the effect of financial performance on environmental accounting and reporting practices in Bangladesh's banking sector. Following the random sampling method, this study collected secondary data from 20 listed banks' annual reports from 2012 to 2021. Multiple regression analysis was applied to test the linkage between banks' performance and their environmental accounting practices. The analysis revealed no statistically significant connection between financial performance and environmental accounting and reporting practices. However, a favorable linkage was found between firm size and environmental reporting practices. By emphasizing the financial and organizational stimuli influencing environmental reporting behaviors in the banking sector of Bangladesh, the study offers valuable insights for policymakers, regulators, and industry practitioners.