Sustainability Reporting Practices: A Study of Selected Banking Companies of Bangladesh

Abstract

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.