The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh

Economic, social and environmental sustainability reporting is of such importance in current times that United Nations has declared a separate resolution titled ‗Transforming Our World: the 2030 Agenda for Sustainable Development‘. Bangladesh, as a signatory country of the resolution, has taken step...

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Main Author:	Raquiba, Hasinat
Format:	Thesis
Language:	eng eng eng
Published:	2023
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10973/1/Depositpermission-not%20allow_s900226.pdf https://etd.uum.edu.my/10973/2/s900226_01.pdf https://etd.uum.edu.my/10973/3/s900226_02.pdf
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id	my-uum-etd.10973
record_format	uketd_dc
spelling	my-uum-etd.109732024-02-13T07:21:43Z The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh 2023 Raquiba, Hasinat Ishak, Zuaini College of Business (COB) College of Business (COB) HF5601-5689 Accounting Economic, social and environmental sustainability reporting is of such importance in current times that United Nations has declared a separate resolution titled ‗Transforming Our World: the 2030 Agenda for Sustainable Development‘. Bangladesh, as a signatory country of the resolution, has taken steps to accommodate action plans of Sustainable Development Goals (SDGs). Companies listed on stock exchanges are considered as powerful instruments in bringing changes to the entire business environment of the country. Thus, it is important to examine the sustainability reporting behaviours of these companies to identify the influencing factors behind their reporting practices. This study is underpinned by the agency theory, legitimacy theory and stakeholder theory in explaining sustainability reporting. It examined company characteristics, including corporate posture, company visibility and stakeholder engagement, and the characteristics of corporate governance, namely, size, independence and meetings of board of directors and audit committee. Moreover, the study also looked at the moderation effect of industry regulation on the relationship between audit committee characteristics and sustainability reporting by companies. To conduct the research, 8 years‘ (2011-2018) annual reports of 189 companies had been sampled. An index of 651 items had been adopted from GRI Standards to evaluate the contents of the reports. The analysis results showed that- corporate posture, company visibility, stakeholder engagement, board size, audit committee independence and audit committee meetings had statistically significant roles in explaining the variability in the sustainability-related reporting by Bangladeshi companies. In addition, the presence of industry regulation has proved itself as a strong moderator in the relationship between audit committee characteristics and sustainability reporting. The findings of this research are expected to guide Bangladeshi industry regulators and contribute to the knowledge arena of sustainability reporting in developing countries. 2023 Thesis https://etd.uum.edu.my/10973/ https://etd.uum.edu.my/10973/1/Depositpermission-not%20allow_s900226.pdf text eng staffonly https://etd.uum.edu.my/10973/2/s900226_01.pdf text eng 2026-10-05 staffonly https://etd.uum.edu.my/10973/3/s900226_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ishak, Zuaini
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Raquiba, Hasinat The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
description	Economic, social and environmental sustainability reporting is of such importance in current times that United Nations has declared a separate resolution titled ‗Transforming Our World: the 2030 Agenda for Sustainable Development‘. Bangladesh, as a signatory country of the resolution, has taken steps to accommodate action plans of Sustainable Development Goals (SDGs). Companies listed on stock exchanges are considered as powerful instruments in bringing changes to the entire business environment of the country. Thus, it is important to examine the sustainability reporting behaviours of these companies to identify the influencing factors behind their reporting practices. This study is underpinned by the agency theory, legitimacy theory and stakeholder theory in explaining sustainability reporting. It examined company characteristics, including corporate posture, company visibility and stakeholder engagement, and the characteristics of corporate governance, namely, size, independence and meetings of board of directors and audit committee. Moreover, the study also looked at the moderation effect of industry regulation on the relationship between audit committee characteristics and sustainability reporting by companies. To conduct the research, 8 years‘ (2011-2018) annual reports of 189 companies had been sampled. An index of 651 items had been adopted from GRI Standards to evaluate the contents of the reports. The analysis results showed that- corporate posture, company visibility, stakeholder engagement, board size, audit committee independence and audit committee meetings had statistically significant roles in explaining the variability in the sustainability-related reporting by Bangladeshi companies. In addition, the presence of industry regulation has proved itself as a strong moderator in the relationship between audit committee characteristics and sustainability reporting. The findings of this research are expected to guide Bangladeshi industry regulators and contribute to the knowledge arena of sustainability reporting in developing countries.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Raquiba, Hasinat
author_facet	Raquiba, Hasinat
author_sort	Raquiba, Hasinat
title	The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
title_short	The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
title_full	The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
title_fullStr	The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
title_full_unstemmed	The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
title_sort	effect of company characteristics and corporate governance on the sustainability reporting in bangladesh
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10973/1/Depositpermission-not%20allow_s900226.pdf https://etd.uum.edu.my/10973/2/s900226_01.pdf https://etd.uum.edu.my/10973/3/s900226_02.pdf
_version_	1794023800886525952

The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh

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