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DETERMINANTS AND RECENT DEVELOPMENT OF SUSTAINABILITY REPORTING OF BANKS IN DEVELOPING COUNTRIES: THE CASE OF BANGLADESH

Habib Zaman Khan, Mohobbot Ali, Johra Kayeser Fatima

DOI: 10.22495/cocv11i4c6p1

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.

Keywords: Commercial Banks, Corporate Governance, Sustainability Reporting, Bangladesh, Theoretical Framework

How to cite this paper: Khan, H. Z., Ali, M., & Fatima, J. K. (2014). Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh. Corporate Ownership & Control, 11(4-6), 507-519. http://doi.org/10.22495/cocv11i4c6p1

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