Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh

Habib Khan, Mohobbot ALI, Johra FATIMA

    Research output: Contribution to journalArticlepeer-review

    13 Citations (Scopus)

    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.
    Original languageEnglish
    Pages (from-to)507-519
    Number of pages13
    JournalCorporate Ownership and Control
    Volume11
    Issue number4 Continued 6
    DOIs
    Publication statusPublished - 1 Jun 2014

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