| Statements | N | Minimum | Maximum | Mean | Std. Deviation |
| i. Cost involvement is an important issue to the enterprise in adopting environmental accounting. | 61 | −1.00 | 3.00 | 2.4754 | 0.76608 |
| ii.Lack of skill manpower is an obstacle for environmental accounting. | 61 | −1.00 | 3.00 | 2.5410 | 0.78685 |
| iii. Lack of consciousness in the manufacturing enterprises accounts for non-adoption of environmental accounting. | 61 | 0.00 | 3.00 | 2.5410 | 0.78685 |
| iv. Lack of set rules about environmental accounting adversely affects proper implementation. | 61 | 1.00 | 3.00 | 2.6393 | 0.54872 |
| V.Absence of environmental accounting standard poses problem for standard compensation and presentation. | 61 | 0.00 | 3.00 | 2.4590 | 0.76537 |
| vi. Lack of co-ordination among the stakeholder related with environmental issues affect proper implementation. | 61 | 0.00 | 3.00 | 2.5738 | 0.76287 |
| vii. Inadequate economic policy or incentive system adversely affects motivation. | 61 | 1.00 | 3.00 | 2.4426 | 0.74217 |
| viii. Institutional constraints adversely affect environmental accounting adoption. | 61 | 0.00 | 3.00 | 2.5738 | 0.76287 |
| ix. Improper enforcement of planning and environmental legislation gives rise to low adoption of environmental accounting. | 61 | 0.00 | 3.00 | 2.4262 | 0.69424 |
| x. Insufficient information about environmental issues affects recording and presentation. | 61 | −2.00 | 3.00 | 2.4590 | 0.97594 |
| xi. Inactive enterprise participation and slack governmental management accounts for low adoption of environmental accounting. | 61 | −1.00 | 3.00 | 2.4918 | 0.88737 |
| xii. There are no specific principles of environmental accounting in Bangladesh. | 61 | −3.00 | 3.00 | 2.4098 | 1.05478 |
| xiii. Difficult to measure the environmental issues numerically which adversely affect proper environmental accounting practice. | 61 | −3.00 | 3.00 | 2.2623 | 1.27674 |
| Valid N (list wise) | 61 |
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