Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock Exchange, the study discovered that the effective implementation of green accounting has significantly improved the sustainable development capabilities of heavily polluting companies; there is a significant positive correlation between the quality of social responsibility information disclosure and the sustainable development capabilities of heavily polluting companies; the quality of social responsibility information disclosure can be positively adjusted the relationship between the implementation of green accounting and the sustainable development capabilities of heavily polluting companies.

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社会责任信息披露对绿色会计实施与可持续发展的影响——以孟加拉重污染企业为例

本文基于孟加拉国2010-2019年重污染企业的实证数据，对绿色会计在重污染企业可持续发展中的应用效果进行实证分析。在达卡证券交易所的212家上市公司中，研究发现，绿色会计的有效实施显着提升了重污染企业的可持续发展能力；社会责任信息披露质量与重污染企业可持续发展能力存在显着正相关关系；