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This study examines the effects of corporate governance mechanisms on voluntary corporate carbon disclosure in Bangladeshi firms.

To investigate the association between corporate governance mechanisms and corporate carbon disclosures, this study employs ordinary least square (OLS) methods. To mitigate the potential endogeneity concerns, the authors also introduce firm fixed effect (FE) and random effect (RE). Primarily, the study sample includes 250 firm-year observations over the period 2015–2019 for listed companies on the Dhaka Stock Exchange (DSE) in Bangladesh. Subsequently, corporate governance mechanisms that influence voluntary carbon disclosure were examined using both univariate and OLS models.

The findings of this study suggest that firms with a larger board size and more independent directors have a positive impact on the firm's intensity to disclose carbon-related information. However, no evidence has been found of the existence of an environmental committee, and the presence of female directors on the board tends to be associated with a higher level of voluntary corporate carbon disclosure.

The study offers necessary evidence of the determinants of corporate carbon disclosures, which will be useful for managers, senior executives, policymakers and regulatory bodies. To improve corporate governance practices and formulate separate sets of regulations and reporting criteria, disclosing extensive and holistic carbon-related information obligatory. Further, the outcomes of this study based on Bangladeshi firms can be comprehensive for other developing countries to take precautions to tackle the effect of global climate change.

Dref-3 friction spun core yarns produced using staple fibre yarn as the core, e.g. Jute core yarn wrapped with cotton fibre, have poorer mechanical properties compared to the core yarn itself. The purpose of this study was to understand the structure of such yarns, that will lead to the optimization of fibre, machine and process variables for production of better quality yarn from the Dref-3/3000 machines.

The Dref spinning trials were conducted following a full factorial design with six variables, all with two operative levels. The Dref-3 friction spun yarn, in which the core is a plied, twisted ring yarn composed of cotton singles and the sheath, formed from the same cotton fibres making the singles, has been examined. The structures have also been studied by using the tracer fibre technique.

It was observed that rather than depending on the plied core yarn, the tensile properties of the Dref-3 yarn are significantly determined by the parameters those affect the constituent single yarn tensile properties, i.e. the amount of twist and its twist direction, yarn linear density and the sheath fibre proportion used during the Dref spinning in making the final yarn. Further, when the twist direction of single yarn, double yarn and the Dref spinning false twisting are in the same direction, the produced core-sheath yarn exhibits better tensile properties.

The understanding of the yarn structure will lead to optimized production of all staple fibre core Dref spun yarns.

The research work may lead to utilization of coarse and harsh untapped natural fibres to the production of value-added textile products.

Though an earlier research has reported the effects of sheath fibre fineness and length on the tensile and bending properties of Dref-3 friction yarn, the present study is the first documented attempt using the tracer fibre technique to understand Dref-3 yarn structure with plied staple fibrous core.