Revisiting Sustainability Disclosure in Annual Reports and Websites:
An Empirical Examination from the Banking Industry of Bangladesh
Author (s)
Dewan Azmal Hossain
Abstract
The aim of this study is to determine the current scenario of the disclosure of sustainability in the annual reports and websites of the listed banks in Bangladesh. In this study, the financial year 2019 has been selected (most current at the time of conducting this study) to examine the changes in various aspects of sustainability disclosure over the period of time. It is found that banks disclosed more information in annual reports compared to that of corporate websites. Based on average sentences disclosed, Human Resource Development disclosure is the highest, and Energy consumption and savings related disclosure is the lowest compare to other items disclosed. Based on average sentences disclosed, third-generation banks disclosed more information compared to first and second-generation banks, and conventional banks with Islamic windows disclosed more information compared to sharia-based Islamic banks and interest-based commercial banks. This study also develops a theoretical framework to explain the results.
Keywords: Sustainability disclosure, annual reports, websites, Banking Industry, Bangladesh, GRI.
| Title: | Revisiting Sustainability Disclosure in Annual Reports and Websites: An Empirical Examination from the Banking Industry of Bangladesh |
|---|---|
| Author: | Dewan Azmal Hossain |
| Journal Name: | International Journal of Science and Business |
| Website: | ijsab.com |
| ISSN: | ISSN 2520-4750 (Online), ISSN 2521-3040 (Print) |
| DOI: | https://doi.org/10.5281/zenodo.3963740 |
| Media: | Online |
| Volume: | 4 |
| Issue: | 8 |
| Acceptance Date: | 26/07/2020 |
| Date of Publication: | 28/07/2020 |
| PDF URL: | https://ijsab.com/wp-content/uploads/581.pdf |
| Free download: | Available |
| Page: | 76-91 |
| First Page: | 76 |
| Last Page: | 91 |
| Paper Type: | Research Paper |
| Current Status: | Published |
Cite This Article:
Dewan Azmal Hossain (2020). Revisiting Sustainability Disclosure in Annual Reports and Websites: An Empirical Examination from the Banking Industry of Bangladesh. International Journal of Science and Business, 4(8), 76-91. doi: https://doi.org/10.5281/zenodo.3963740
Retrieved from https://ijsab.com/wp-content/uploads/581.pdf
About Author (s)
Dewan Azmal Hossain, Department of Accounting & Information Systems, University of Dhaka, Dhaka-1000, Bangladesh.
ORCID iD: https://orcid.org/0000-0002-2311-6941
DOI: https://doi.org/10.5281/zenodo.3963740