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    Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh

    Access Status
    Fulltext not available
    Authors
    Habib, Khan
    Mohobbot, A.
    Johra, F.
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Habib, K. and Mohobbot, A. and Johra, F. 2014. Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh. Corporate Ownership & Control. 11 (4): pp. 507-529.
    Source Title
    Corporate Ownership & Control
    Additional URLs
    http://ssrn.com/abstract=2406667
    ISSN
    1727-9232
    School
    CBS International
    URI
    http://hdl.handle.net/20.500.11937/27639
    Collection
    • Curtin Research Publications
    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.

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