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Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure

Author

Listed:
  • Niaz Mohammad
  • Md. Joynal Abedin
  • Asif Rahman

Abstract

Now-a-day’s businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors.

Suggested Citation

  • Niaz Mohammad & Md. Joynal Abedin & Asif Rahman, 2017. "Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure," Accounting and Finance Research, Sciedu Press, vol. 6(4), pages 164-164, Novebmer.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:4:p:164
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    References listed on IDEAS

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    2. Ahmad Sujan & Indra Abeysekera, 2007. "Intellectual Capital Reporting Practices of the Top Australian Firms," Australian Accounting Review, CPA Australia, vol. 17(42), pages 71-83, July.
    3. Stijn Claessens & Joseph P. H. Fan, 2002. "Corporate Governance in Asia: A Survey," International Review of Finance, International Review of Finance Ltd., vol. 3(2), pages 71-103, June.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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