Antecedents of Corporate Climate Disclosure: A Literature Review

The climate change issue is a pertinent issue worldwide affecting all countries including Bangladesh. Given its geographical location with flat and low laying landscape, climate change has caused various economic and social calamities to the country. Based on institutional theory, the present paper discusses on how the institutional pressures from the various institutions influence the corporation corporate social responsibility disclosure practice among corporations in Bangladesh. The proposed study takes one step further by specifically looking at the environmental aspects of CSR disclosure, concentrating on the climate disclosure practice. Based on the gap identified from the literature review, the proposed study aims to examine the influence of firm attributes, board specialty and corporate values on corporate climate disclosure practice among corporations in Bangladesh