文章基本信息

标题：Corporate sustainability disclosure practices of selected banks: A trend analysis approach
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作者：Farid Ahammad Sobhani ; Yuserrie Zainuddin ; Azlan Amran 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2011
卷号：5
期号：7
页码：2794-2804
DOI：10.5897/AJBM10.1155
语种：English
出版社：Academic Journals
摘要：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 disclose social and environmental issues, but developing countries are lagging 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. 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. The study revealed that organizational heterogeneity could significantly reduce practice variations due to the common principles and initiatives.
关键词：Sustainability disclosure; trend analysis; banks; institutional theory; Bangladesh