What drives green banking disclosure? An institutional and corporate governance perspective

Sudipta Bose, Habib KHAN, Afzalur Rashid, Shajul Islam

    Research output: Contribution to journalArticle

    12 Citations (Scopus)

    Abstract

    We examine the influence of regulatory guidance and other factors on the green banking disclosure practices of Bangladeshi commercial banks in the period from 2007 to 2014. We find that the issuance of green banking regulatory guidance by the Central Bank of Bangladesh in 2011 positively influences the level of green banking disclosure. We also report that green banking disclosure practices in the banking sector have converged over time and have become a routine process. In addition, we find that corporate governance mechanisms (e.g., board size and institutional ownership) positively affect the level of green banking disclosure. However, our study finds no relationship between the presence of independent directors on the board and green banking disclosure. These results have important implications for the government and other policy-makers
    Original languageEnglish
    Pages (from-to)501-527
    Number of pages27
    JournalAsia Pacific Journal of Management
    Volume35
    Issue number2
    DOIs
    Publication statusPublished - Jun 2018

    Fingerprint

    Corporate governance
    Disclosure
    Banking
    Guidance
    Politicians
    Banking sector
    Independent directors
    Institutional ownership
    Commercial banks
    Corporate governance mechanisms
    Government
    Factors
    Board size
    Central bank
    Bangladesh

    Cite this

    Bose, Sudipta ; KHAN, Habib ; Rashid, Afzalur ; Islam, Shajul . / What drives green banking disclosure? An institutional and corporate governance perspective. In: Asia Pacific Journal of Management. 2018 ; Vol. 35, No. 2. pp. 501-527.
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    What drives green banking disclosure? An institutional and corporate governance perspective. / Bose, Sudipta ; KHAN, Habib; Rashid, Afzalur ; Islam, Shajul .

    In: Asia Pacific Journal of Management, Vol. 35, No. 2, 06.2018, p. 501-527.

    Research output: Contribution to journalArticle

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