Determinants and Recent Development of Sustainability Reporting of Banks in Developing Countries: The Case of Bangladesh
Corporate Ownership & Control / Volume 11, Issue 4, 2014, Continued - 6, pp.505-520
15 Pages Posted: 10 Mar 2014 Last revised: 9 Feb 2015
Date Written: March 9, 2014
Abstract
The paper reports recent initiatives and development of sustainability reporting from the banking sectors of a developing country (specifically from Bangladesh). It also identifies potential factors that could influence sustainability reporting in the context of banks in Bangladesh. A theoretical framework has been developed through the lens of new institutional sociology (NIS), strategic response and legitimacy theory. The framework could be useful to understand factors that stimulate commercial banks of Bangladesh in respect of sustainability reporting practices. Moreover, the framework would encourage academics to test empirically in future.
Keywords: commercial banks; corporate governance; sustainability reporting; Bangladesh; theoretical framework
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