dc.contributor.author | Farid, Ahammad Sobhani | |
dc.contributor.author | Azlan, Amran | |
dc.contributor.author | Yuserrie, Zainuddin | |
dc.date.accessioned | 2011-04-12T04:46:04Z | |
dc.date.available | 2011-04-12T04:46:04Z | |
dc.date.issued | 2010-11-12 | |
dc.identifier.uri | http://dspace.unimap.edu.my/123456789/11606 | |
dc.description | The Second International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) organized by Universiti Malaysia Perlis (UniMAP), 12th - 14th November 2010 at Bayview Beach Resort, Penang, Malaysia. | en_US |
dc.description.abstract | Sustainability is a global concern at the present time. It urges corporate bodies to get involved in
sustainability disclosure activities. Many companies in the developed countries have been disclosing
social and environmental issues since a long. But developing countries are legged behind in such
disclosure. Recent studies showed that banking companies in Bangladesh disclosed more social and
environmental information compared with other public listed companies. However, no prior study
addressed the trend of corporate sustainability disclosure (CSD) practices of banks in Bangladesh.
Therefore, the study purposively selected two case banks to analyze the trend of CSD practices that
would help extrapolate or predict the future disclosure practices. A number of equation models
were applied to observe the nature and trend of CSD practices. The study applied content analysis
techniques to gather data for trend analysis. It considered sustainability information disclosed in
the annual reports by the case banks from 2000 to 2009. The study revealed that most of the trend
lines were linear in shape. There was a positive correlation in disclosure practices between the two
banks during last 10 years. According to t-test, there was no significant difference between the case banks that indicated existence of institutional isomorphism in disclosure practices. The study reveals
that organizational heterogeneity could significantly reduce practice variations due to the common
principles and initiatives. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Universiti Malaysia Perlis (UniMAP) | en_US |
dc.relation.ispartofseries | Proceedings of the International Conference on the Roles of the Humanities and Social Sciences In Engineering 2010 (ICoHSE 2010) | en_US |
dc.subject | International Conference on the Roles of Humanities and Social Science in Engineering (ICoHSE 2010) | en_US |
dc.subject | Sustainability disclosure | en_US |
dc.subject | Trend analysis | en_US |
dc.subject | Banks | en_US |
dc.subject | Institutional theory | en_US |
dc.subject | Bangladesh | en_US |
dc.title | Trend of sustainability disclosure practices in Bangladesh: A case of two selected banks | en_US |
dc.type | Working Paper | en_US |
dc.publisher.department | Centre for Communication Skills and Entrepreneurship | en_US |
dc.contributor.url | sobhani_farid@yahoo.com | en_US |