Corporate Sustainability Disclosure Practices In Bangladesh : A Comparison Of Two Banks From An Institutional Perspective

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dc.contributor.authorSobhani, Farid Ahmad
dc.date.accessioned2018-08-07T07:21:00Z
dc.date.available2018-08-07T07:21:00Z
dc.date.issued2011-06
dc.description.abstractSustainability is now a global concern because of the effects of climate change, social unrest, and economic depression. This has encouraged the corporate bodies to be accountable by disclosing their sustainability activities that may affect the earth and society at large. The study aims to focus on the extent of corporate sustainability disclosure (CSD) practices, and identification of the factors behind the disclosure and nondisclosure of CSD information by two selected banks in Bangladesh. Indeed, it compared the CSD practices between a conventional and an Islamic bank. “Sun” and “Moon”, these two banks were purposively selected for this study. “Sun” is a pseudonym of a conventional and “Moon” is a pseudonym of an Islamic bank. The study applied the “sequential explanatory mixed method” in data collection. In addition to annual reports, corporate websites, and other mediums of disclosure such as newspapers, corporate brochures, and magazines were used in content analysis. Semi structured interviews were conducted among the senior bankers to ascertain their perceptions regarding CSD practices. The study applied the Neo Institutional Sociology (NIS) to explain the findings. The study found that coercive, normative and cultural-cognitive mechanisms of NIS influenced the banks towards isomorphic disclosure of sustainability practices. According to the recent critics of NIS, organizational heterogeneity leads to practice variation. However, the findings confirm that there is no significant difference between the disclosure practices of the Sun and the Moon. It is revealed that isomorphic practices may exist even though organizations are heterogeneous in nature. Factors that lead to the isomorphic practices are supported by the coercive, normative, and mimetic mechanisms of NIS. From an institutional perspective, the reasons behind the nondisclosure of crucial CSD information include the strategies to rationalize the avoidance of disclosure.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/6229
dc.language.isoenen_US
dc.publisherUniversiti Sains Malaysiaen_US
dc.subjectExtent of corporate sustainability disclosureen_US
dc.subjecttwo selected banks in Bangladeshen_US
dc.titleCorporate Sustainability Disclosure Practices In Bangladesh : A Comparison Of Two Banks From An Institutional Perspectiveen_US
dc.typeThesisen_US
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