Social and Environmental Reporting (SER) Practices in Banking Industry: Evidence from Bangladesh
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 12
Abstract
The purpose of the study is to measure the extent of social and environmental reporting practices in banking industry of Bangladesh with reference to GRI G4 framework. For attaining the purpose of the study, content analysis methodology was applied. The sample size under this study was twenty eight conventional private commercial banks in Bangladesh. Social and environmental reporting items were selected from annual reports/ stand-alone sustainability report/integrated reports of the banking companies related to the financial year ended 2017. The study reveals that the overall level of social and environmental reporting is still at a low level. About 52.63% banking companies report social aspects with a major focus on society and 27.53% banking companies report environmental aspect with a lower focus on effluent and waste management. The findings of this study will be helpful to the policy makers and related stakeholders to create pressure on banking industry to comply with global social and environmental standards and guidelines.
Authors and Affiliations
Jaydeb Ray
Keywords
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- EP ID EP429108
- DOI 10.9790/487X-2012047178.
- Views 56
- Downloads 0
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