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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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Bibliographic Details
Main Authors: Farid, Ahammad Sobhani, Azlan, Amran, Yuserrie, Zainuddin
Other Authors: sobhani_farid@yahoo.com
Format: Working Paper
Language:English
Published: Universiti Malaysia Perlis (UniMAP) 2011
Subjects:
International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010)
Sustainability disclosure
Trend analysis
Banks
Institutional theory
Bangladesh
Online Access:http://dspace.unimap.edu.my/xmlui/handle/123456789/11606
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spelling 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
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010)
Sustainability disclosure
Trend analysis
Banks
Institutional theory
Bangladesh
spellingShingle 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
score 13.222552

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