Quality of Sustainable Corporate Reporting: An Evidence from Bangladesh

Abstract

The main purpose of this paper is to know the current practices of sustainability reporting in the different public listed companies in Bangladesh according to GRI guideline and prescribe some advices for the concerned authority of the banking sector in Bangladesh for developing a sustainable reporting culture.

For the last couple of decades, GRI plays the leading role for developing guidelines in the preparation of sustainability reports. That’s why GRI’s standard guideline taken into consideration. For this study, all the thirty (30) enlisted companies of Bangladesh have been selected purposively as the information regarding these companies available. Moreover, in most of the cases it was found that the information regarding sustainability reporting did not meet the standard of G R I guideline. The study sketches the current sustainability reporting trends and practices of the industries in Bangladesh that can help different level of managers, organizations, stakeholders and regulatory authorities to identify issues and areas that they could be focused to formulate future plan for making a sustainable future reporting culture in the industries of Bangladesh in order to make the world more sustainable.