Determinants and recent development of sustainability reporting of banks in developing countries

the case of Bangladesh

Habib Zaman Khan*, Mohobbot Ali, Johra Kayeser Fatima

*Corresponding author for this work

Research output: Contribution to journalArticle

5 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

Keywords

  • Bangladesh
  • Commercial banks
  • Corporate governance
  • Sustainability reporting
  • Theoretical framework

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