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

Author

Listed:
  • Dewan Azmal Hossain

    (Department of Accounting & Information Systems, University of Dhaka, Dhaka-1000, Bangladesh)

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.

Suggested Citation

  • Dewan Azmal Hossain, 2020. "Revisiting Sustainability Disclosure in Annual Reports and Websites: An Empirical Examination from the Banking Industry of Bangladesh," International Journal of Science and Business, IJSAB International, vol. 4(8), pages 76-91.
    • Handle: RePEc:aif:journl:v:4:y:2020:i:8:p:76-91
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    References listed on IDEAS

    as
    1. Habib‐Uz‐Zaman Khan & Muhammad Azizul Islam & Johra Kayeser Fatima & Khadem Ahmed, 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(3), pages 347-362, August.
    2. Muhammad Azizul Islam & Craig Deegan, 2008. "Motivations for an organisation within a developing country to report social responsibility information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 850-874, August.
    3. repec:eme:srjpps:v:6:y:2010:i:2:p:347-362 is not listed on IDEAS
    4. Mohammad Jizi & Aly Salama & Robert Dixon & Rebecca Stratling, 2014. "Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector," Journal of Business Ethics, Springer, vol. 125(4), pages 601-615, December.
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    Cited by:

    1. Andam Jamal, 2020. "The Antecedents and Outcomes of Brand Relationship Quality and Customer Engagement," International Journal of Science and Business, IJSAB International, vol. 4(11), pages 131-151.
    2. Rokibul Hasan Sakib & Dewan Azmal Hossain, 2020. "Determinants of Profitability of Commercial Banks in Bangladesh," International Journal of Science and Business, IJSAB International, vol. 4(9), pages 1-16.

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