Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks
The Second International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) organized by Universiti Malaysia Perlis (UniMAP), 12th - 14th November 2010 at Bayview Beach Resort, Penang, Malaysia.
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Universiti Malaysia Perlis (UniMAP)
2011
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my.unimap-116062011-04-12T04:46:04Z Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks Farid, Ahammad Sobhani Azlan, Amran Yuserrie, Zainuddin sobhani_farid@yahoo.com International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) Sustainability disclosure Trend analysis Banks Institutional theory Bangladesh The Second International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) organized by Universiti Malaysia Perlis (UniMAP), 12th - 14th November 2010 at Bayview Beach Resort, Penang, Malaysia. Sustainability is a global concern at the present time. It urges corporate bodies to get involved in sustainability disclosure activities. Many companies in the developed countries have been disclosing social and environmental issues since a long. But developing countries are legged behind in such disclosure. Recent studies showed that banking companies in Bangladesh disclosed more social and environmental information compared with other public listed companies. However, no prior study addressed the trend of corporate sustainability disclosure (CSD) practices of banks in Bangladesh. Therefore, the study purposively selected two case banks to analyze the trend of CSD practices that would help extrapolate or predict the future disclosure practices. A number of equation models were applied to observe the nature and trend of CSD practices. The study applied content analysis techniques to gather data for trend analysis. It considered sustainability information disclosed in the annual reports by the case banks from 2000 to 2009. The study revealed that most of the trend lines were linear in shape. There was a positive correlation in disclosure practices between the two banks during last 10 years. According to t-test, there was no significant difference between the case banks that indicated existence of institutional isomorphism in disclosure practices. The study reveals that organizational heterogeneity could significantly reduce practice variations due to the common principles and initiatives. 2011-04-12T04:46:04Z 2011-04-12T04:46:04Z 2010-11-12 Working Paper http://hdl.handle.net/123456789/11606 en Proceedings of the International Conference on the Roles of the Humanities and Social Sciences In Engineering 2010 (ICoHSE 2010) Universiti Malaysia Perlis (UniMAP) Centre for Communication Skills and Entrepreneurship |
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International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) Sustainability disclosure Trend analysis Banks Institutional theory Bangladesh |
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International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) Sustainability disclosure Trend analysis Banks Institutional theory Bangladesh Farid, Ahammad Sobhani Azlan, Amran Yuserrie, Zainuddin Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| description |
The Second International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) organized by Universiti Malaysia Perlis (UniMAP), 12th - 14th November 2010 at Bayview Beach Resort, Penang, Malaysia. |
| author2 |
sobhani_farid@yahoo.com |
| author_facet |
sobhani_farid@yahoo.com Farid, Ahammad Sobhani Azlan, Amran Yuserrie, Zainuddin |
| format |
Working Paper |
| author |
Farid, Ahammad Sobhani Azlan, Amran Yuserrie, Zainuddin |
| author_sort |
Farid, Ahammad Sobhani |
| title |
Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| title_short |
Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| title_full |
Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| title_fullStr |
Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| title_full_unstemmed |
Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks |
| title_sort |
trend of sustainability disclosure practices in bangladesh: a case of two selected banks |
| publisher |
Universiti Malaysia Perlis (UniMAP) |
| publishDate |
2011 |
| url |
http://dspace.unimap.edu.my/xmlui/handle/123456789/11606 |
| _version_ |
1643790222028177408 |