What drives green banking disclosure? An institutional and corporate governance perspective

Article


Bose, Sudipta, Khan, Habib Zaman, Rashid, Afzalur and Islam, Shajul. 2018. "What drives green banking disclosure? An institutional and corporate governance perspective." Asia Pacific Journal of Management. 35 (2), pp. 501-527. https://doi.org/10.1007/s10490-017-9528-x
Article Title

What drives green banking disclosure? An institutional and corporate governance perspective

ERA Journal ID19186
Article CategoryArticle
AuthorsBose, Sudipta (Author), Khan, Habib Zaman (Author), Rashid, Afzalur (Author) and Islam, Shajul (Author)
Journal TitleAsia Pacific Journal of Management
Journal Citation35 (2), pp. 501-527
Number of Pages27
Year2018
Place of PublicationUnited States
ISSN0217-4561
1572-9958
Digital Object Identifier (DOI)https://doi.org/10.1007/s10490-017-9528-x
Web Address (URL)https://link.springer.com/article/10.1007/s10490-017-9528-x
Abstract

We examine the influence of regulatory guidance and other factors on the green banking disclosure practices of Bangladeshi commercial banks in the period from 2007 to 2014. We find that the issuance of green banking regulatory guidance by the Central Bank of Bangladesh in 2011 positively influences the level of green banking disclosure. We also report that green banking disclosure practices in the banking sector have converged over time and have become a routine process. In addition, we find that corporate governance mechanisms (e.g., board size and institutional ownership) positively affect the level of green banking disclosure. However, our study finds no relationship between the presence of independent directors on the board and green banking disclosure. These results have important implications for the government and other policy-makers.

Keywordsgreen banking disclosure; climate change; corporate governance; emerging economy; banking industry
Contains Sensitive ContentDoes not contain sensitive content
ANZSRC Field of Research 2020350107. Sustainability accounting and reporting
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Institution of OriginUniversity of Southern Queensland
Byline AffiliationsUniversity of Newcastle
University of Canberra
School of Commerce
University of Barisal, Bangladesh
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