Rank

Statements

Percent

1

Lack of co-ordination stakeholder related with environmental issues affect proper implementation

70.5%

1

Institutional constraints adversely affect environmental accounting adoption.

70.5%

2

Lack of consciousness in the manufacturing enterprises accounts for non-adoption of environmental accounting

68.9%

3

Lack of skill manpower is obstacle for environmental accounting.

67.2%

3

Lack of set rules about environmental accounting adversely affects proper implementation.

67.2%

3

Inactive enterprise participation and slack governmental management accounts for low adoption of environmental accounting.

67.2%

4

Insufficient information about environmental issues affects recording and presentation

65.6%

5

There are no specific principles of environmental accounting in Bangladesh.

63.9%

6

Absence of environmental accounting standard poses problem for standard compensation and presentation

60.7%

6

Difficult to measure the environmental issues numerically which adversely affect proper environmental accounting practice.

60.7%

7

Cost involvement is an important issue to the enterprise in adopting environmental accounting.

59%

7

Inadequate economic policy or incentive system adversely affects motivation

59%

8

Improper enforcement of planning and environmental legislation give rise to low adoption of environmental accounting

52.5%