Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh

This study aims to describe the status of disclosure practices of corporate sustainability in the annual reports and corporate websites of the banking industry in Bangladesh. It is revealed in the study that, to varying degrees, all listed banks practice sustainability disclosure in an unstructured...

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Main Authors:	Farid Ahammad, Sobhani, Azlan, Amran, Yuserrie, Zainuddin
Format:	Article
Published:	Elsevier Ltd. 2012
Subjects:	HD Industries. Land use. Labor
Online Access:	http://umpir.ump.edu.my/id/eprint/6803/ http://umpir.ump.edu.my/id/eprint/6803/ http://umpir.ump.edu.my/id/eprint/6803/

id	ump-6803
recordtype	eprints
spelling	ump-68032018-02-01T01:15:35Z http://umpir.ump.edu.my/id/eprint/6803/ Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin HD Industries. Land use. Labor This study aims to describe the status of disclosure practices of corporate sustainability in the annual reports and corporate websites of the banking industry in Bangladesh. It is revealed in the study that, to varying degrees, all listed banks practice sustainability disclosure in an unstructured manner in both the annual reports and corporate websites. The annual report surpasses the corporate website in the disclosure of all categories of corporate sustainability disclosure (CSD) practices except product responsibility disclosure. Unlike the environmental and economic dimensions, issues concerning the social dimension are generally disclosed. Islamic banks disclose more sustainability information in comparison to conventional banks. It is also found that among the three generation, the older bank does not outperform the younger bank in terms of the sustainability disclosure. Elsevier Ltd. 2012 Article PeerReviewed Farid Ahammad, Sobhani and Azlan, Amran and Yuserrie, Zainuddin (2012) Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh. Journal of Cleaner Production, 23 (1). pp. 75-85. ISSN 0959-6526 http://dx.doi.org/10.1016/j.jclepro.2011.09.023 DOI: 10.1016/j.jclepro.2011.09.023
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
topic	HD Industries. Land use. Labor
spellingShingle	HD Industries. Land use. Labor Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
description	This study aims to describe the status of disclosure practices of corporate sustainability in the annual reports and corporate websites of the banking industry in Bangladesh. It is revealed in the study that, to varying degrees, all listed banks practice sustainability disclosure in an unstructured manner in both the annual reports and corporate websites. The annual report surpasses the corporate website in the disclosure of all categories of corporate sustainability disclosure (CSD) practices except product responsibility disclosure. Unlike the environmental and economic dimensions, issues concerning the social dimension are generally disclosed. Islamic banks disclose more sustainability information in comparison to conventional banks. It is also found that among the three generation, the older bank does not outperform the younger bank in terms of the sustainability disclosure.
format	Article
author	Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin
author_facet	Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin
author_sort	Farid Ahammad, Sobhani
title	Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
title_short	Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
title_full	Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
title_fullStr	Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
title_full_unstemmed	Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh
title_sort	sustainability disclosure in annual reports and websites: a study of the banking industry in bangladesh
publisher	Elsevier Ltd.
publishDate	2012
url	http://umpir.ump.edu.my/id/eprint/6803/ http://umpir.ump.edu.my/id/eprint/6803/ http://umpir.ump.edu.my/id/eprint/6803/
first_indexed	2023-09-18T22:02:54Z
last_indexed	2023-09-18T22:02:54Z
_version_	1777414516765622272

Sustainability Disclosure in Annual Reports and Websites: A Study of the Banking Industry in Bangladesh

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