Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh
Year: 2014
Type: article
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
Source: Corporate Ownership and Control
Institutions: Macquarie University, University of Canberra, Deakin University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W2285367635