Statements for comments

3

2

1

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

Lack of skill manpower is an obstacle for environmental accounting.

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

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

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

Lack of co-ordination with different stakeholders related with environmental issues affect proper implementation.

Inadequate economic policy or incentive system adversely affects motivation.

Institutional constraints adversely affect environmental accounting adoption.

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

Insufficient information about environmental issues affects recording & presentation.

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

There are no specific principles of environmental accounting in Bangladesh.

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