Revisiting Sustainability Disclosure in Annual Reports and Websites: An Empirical Examination from the Banking Industry of Bangladesh

Dewan Azmal Hossain
Additional contact information
Dewan Azmal Hossain: Department of Accounting & Information Systems, University of Dhaka, Dhaka-1000, Bangladesh

International Journal of Science and Business, 2020, vol. 4, issue 8, 76-91

Abstract: The aim of this study is to determine the current scenario of the disclosure of sustainability in the annual reports and websites of the listed banks in Bangladesh. In this study, the financial year 2019 has been selected (most current at the time of conducting this study) to examine the changes in various aspects of sustainability disclosure over the period of time. It is found that banks disclosed more information in annual reports compared to that of corporate websites. Based on average sentences disclosed, Human Resource Development disclosure is the highest, and Energy consumption and savings related disclosure is the lowest compare to other items disclosed. Based on average sentences disclosed, third-generation banks disclosed more information compared to first and second-generation banks, and conventional banks with Islamic windows disclosed more information compared to sharia-based Islamic banks and interest-based commercial banks. This study also develops a theoretical framework to explain the results.

Keywords: Sustainability disclosure; annual reports; websites; Banking Industry; Bangladesh; GRI (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://ijsab.com/wp-content/uploads/581.pdf (application/pdf)
https://ijsab.com/volume-4-issue-8/3129 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aif:journl:v:4:y:2020:i:8:p:76-91

Access Statistics for this article

International Journal of Science and Business is currently edited by Dr. Md Shamim Hossain

More articles in International Journal of Science and Business from IJSAB International
Bibliographic data for series maintained by Farjana Rahman ().