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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| Format: | Article |
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Elsevier Ltd.
2012
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| _version_ | 1825821835676090368 |
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| author | Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin |
| author_facet | Farid Ahammad, Sobhani Azlan, Amran Yuserrie, Zainuddin |
| author_sort | Farid Ahammad, Sobhani |
| collection | UMP |
| 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. |
| first_indexed | 2024-03-06T11:47:32Z |
| format | Article |
| id | UMPir6803 |
| institution | Universiti Malaysia Pahang |
| last_indexed | 2024-03-06T11:47:32Z |
| publishDate | 2012 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | UMPir68032018-02-01T01:15:35Z 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. (Published) http://dx.doi.org/10.1016/j.jclepro.2011.09.023 DOI: 10.1016/j.jclepro.2011.09.023 |
| 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 |
| title | 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_short | 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 |
| topic | HD Industries. Land use. Labor |
| work_keys_str_mv | AT faridahammadsobhani sustainabilitydisclosureinannualreportsandwebsitesastudyofthebankingindustryinbangladesh AT azlanamran sustainabilitydisclosureinannualreportsandwebsitesastudyofthebankingindustryinbangladesh AT yuserriezainuddin sustainabilitydisclosureinannualreportsandwebsitesastudyofthebankingindustryinbangladesh |