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

See all articles by Habib-Uz-Zaman Khan

Habib-Uz-Zaman Khan

Macquarie University - Department of Accounting & Corporate Governance

Ali Md. Mohobbot

Independent

Johra Fatima

Deakin University

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

Suggested Citation

Khan, Habib-Uz-Zaman and Mohobbot, Ali Md. and Fatima, Johra, Determinants and Recent Development of Sustainability Reporting of Banks in Developing Countries: The Case of Bangladesh (March 9, 2014). Corporate Ownership & Control / Volume 11, Issue 4, 2014, Continued - 6, pp.505-520, Available at SSRN: https://ssrn.com/abstract=2406667

Habib-Uz-Zaman Khan (Contact Author)

Macquarie University - Department of Accounting & Corporate Governance ( email )

Sydney
Australia

Ali Md. Mohobbot

Independent ( email )

Johra Fatima

Deakin University

75 Pigdons Road
Victoria, Victoria 3216
Australia

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