文章基本信息

标题：Sustainability Reporting Practices: A Study of Selected Banking Companies of Bangladesh
其他标题：Sustainability Reporting Practices: A Study of Selected Banking Companies of Bangladesh
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作者：Faria Akter ; Asma Akter ; Hamida Akhter 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2018
卷号：10
期号：17
页码：21-29
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the current reporting practices of sustainability issues of Bangladeshi Banks. This paper examines the annual report of 2016 of selected Private Commercial Banks (PCBs) in consideration of GRI G4 guidelines. This study has found that 100% of the sample bank has participated in sustainability reporting. Most reported sectors are labor, product responsibility, energy, emission. Most of the banks have used a separate section in annual report for sustainability reporting. Mostly narrative disclosures have been used by most of the banks. Even though banks have reported about different issues mentioned in G4, most of the disclosure lacks specificity and clear initiatives. Keywords: Sustainability, Reporting, GRI, Disclosure, Private Commercial Banks.
关键词：Sustainability; Reporting; GRI; Disclosure; Private Commercial Banks.