Kawsar Jahan's scientific contributions

The aim of the study is to measure the extent of the Corporate Social Responsibility Disclosure (CSRD) revealing practices of the listed banks in Bangladesh and investigate the potential impacts of pandemic period and bank specific attributes on CSR disclosures on the basis of the contemporary data from 2015-2020. The study is directed with content analysis of 30 listed banks in Bangladesh during the period of 2015-2020 generating 180 sample year observations to break down the components that influence the CSR reporting of the listed banks. The study finds that CSR disclosure index decreases at 71% in 2020 and it is clearly stated that pandemic poses a significant impact on CSR reporting. This study also indicates firm age, leverage, independent director, foreign ownership have significant effects on CSR disclosure index. On the other hand, banks' profitability, bank size and institutional ownership have insignificant relationship with corporate social responsibility disclosure index (CSRD). This study will play a significant role to find out the determinants of CSR disclosures and help the authority to give more attention on CSR reporting after post pandemic phase to tackle down the pandemic challenges and crises.

Environmental issues and sustainable development gathers great drive in the recent era both for developed and developing countries. The objective of this study is to explore and accumulate all the relevant concepts of environmental accounting as well as identify the scenario, significance, and challenges of its proper practices in the listed companies in manufacturing sector of Dhaka Stock exchange with accelerating the goal of sustainable development. To fulfill the objectives, the study did qualitative research using content analysis in the year 2019 and has collected data on 99 listed “A category” companies from 8 different manufacturing sectors, to reveal the specific environment, sustainability, and corporate social responsibility related disclosure, and to uncover the actual scenario of environmental reporting. The research concludes that in the manufacturing sector financially secured companies also have very pitiable voluntary disclosure (mostly qualitative) under different framework patterns. Thus the study observed the lack of a standard framework for reporting environmental disclosure and suggests an obligatory standard framework should be developed for all the companies. The research also recommends improving ethical practices, imposing environmental taxes and subsidies, and developing a proper management accounting system to assess the appropriate costs of different environmental degradation, so that the goal of sustainable development can be achieved in Bangladesh. Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 17-40

The aim of this study was to calculate the cost benefit analysis and economic viability of seedling production on the floating bed at Nazirpur Upazila in Pirojpur district of Bangladesh. The study area was selected purposively and 50 households (HHs) were surveyed through purposive sampling technique from a population of 80 households. From the results of those primary data, it was found that 68% farmers were engaged in seedling production as business purpose, and 30% as both own and business, 21 vegetables and spices seedlings were cultivated in the studied area. Average per square meter cost for floating seedling cultivation found BDT (Bangladeshi taka) 281 and benefit was BDT 401. The net benefit of floating agriculture found BDT 120 and with a BCR of 1.43. Income from floating seedlings mainly utilized in winter vegetable cultivation (Kandi), mainstream agriculture, business, house development and land purchase etc. Fifty percent (50%) of the floating farmers mentioned various constraints regarding floating seedling production such as lack of government aid, higher interest from NGOs and lack of capital. Among the surveyed respondents, 64% agreed that floating cultivation is effective to combat climate change and 76% replied as beneficial to the environment. Although floating agriculture is an indigenous age-old practice in the South-western region of Bangladesh, it can be replicated with the help of subsidy and agro-technology.