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

Sudipta Bose (), Habib Zaman Khan (), Afzalur Rashid and Shajul Islam ()
Additional contact information
Sudipta Bose: University of Newcastle
Habib Zaman Khan: University of Canberra
Shajul Islam: University of Barisal

Asia Pacific Journal of Management, 2018, vol. 35, issue 2, No 9, 527 pages

Abstract: 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.

Keywords: Green banking disclosure; Climate change; Corporate governance; Emerging economy; Banking industry (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (46)

Downloads: (external link)
http://link.springer.com/10.1007/s10490-017-9528-x Abstract (text/html)
Access to the full text of the articles in this series is restricted.

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:kap:asiapa:v:35:y:2018:i:2:d:10.1007_s10490-017-9528-x

Ordering information: This journal article can be ordered from
http://www.springer. ... 29/journal/10490/PS2

DOI: 10.1007/s10490-017-9528-x

Access Statistics for this article

Asia Pacific Journal of Management is currently edited by Jane Lu

More articles in Asia Pacific Journal of Management from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().