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Corporate sustainability reporting practices in Bangladesh through the lens of global reporting initiative standards in the interface of Sustainable Development Goals

Author

Listed:
  • Md. Nazrul Islam
  • Md. Shafayet Shahed Ornob
  • Md. Robiul Islam
  • Skimla Akter

Abstract

The study aims to measure the extent to which the listed manufacturing firms are complying with the global reporting initiative (GRI) in their annual reports as these reports are a mirror of organisational activities within the boundaries of the SDGs. In conducting this study, 114 listed manufacturing companies were used as the sample and their published annual reports over a five-year period are the main sources of data and content analysis technique with a dichotomous approach is used to collect data. Econometric techniques, such as OLS, 2SLS, fixed effect, random effect, and generalised method of moments (GMM) are used to analyse the data. The dependent variable is the GRI index, while the independent variables are firm-specific financial performance indicators. The investigations revealed that the firm's total liability, leverage ratio, total sales, total expenditure, market price of stock, market value of the firm, and Tobin Q are significant determinants of GRI compliance and this compliance helps to achieve at least 12 SDGs.

Suggested Citation

  • Md. Nazrul Islam & Md. Shafayet Shahed Ornob & Md. Robiul Islam & Skimla Akter, 2026. "Corporate sustainability reporting practices in Bangladesh through the lens of global reporting initiative standards in the interface of Sustainable Development Goals," International Journal of Green Economics, Inderscience Enterprises Ltd, vol. 20(2), pages 108-129.
    • Handle: RePEc:ids:ijgrec:v:20:y:2026:i:2:p:108-129
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