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 journalArticle

2 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)505-520
Number of pages16
JournalCorporate Ownership and Control
Volume11
Issue number4
Publication statusPublished - 2014

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Developing countries
Sustainability reporting
Bangladesh
Factors
Banking sector
Theoretical framework
Strategic response
Sociology
Commercial banks
Legitimacy theory

Cite this

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AB - 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.

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