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Factors Affecting the Sustainability Reporting: Evidence from Bangladesh

Journal: International Journal of Mechanical and Production Engineering Research and Development (IJMPERD ) (Vol.10, No. 3)

Publication Date:

Authors : ; ;

Page : 8323-8338

Keywords : Sustainable Reporting; Board Characteristics; Corporate Characteristics & Sustainable Development;

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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

Last modified: 2020-11-19 20:55:33