Factors Affecting the Sustainability Reporting: Evidence from Bangladesh

Background:Sustainable corporate reporting becomes a burning issue in the world but literature in the context of a developing country is still inthe take-off stage. Purpose: The study is conducted to add value in sustainability literature by exploring the factors influencing sustainable corporate reporting in developing country context. Methodology:A sample of 40 listed companies of DSE has been considered to examine the effect of board characteristics and organisational characteristics on sustainability reporting. An un-weighted index based on GRI has been developed. Results:It has been found that the age of the company, earning per share and foreign members on board have a significant positive impact on sustainability reporting while for the other variables we do not found any significant association. Conclusion:The outcome of the study will help the corporate peoples to dungeon their concentration on factors stimulating to perform sustainable activities and encourage them to disclose more sustainable information