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

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.


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DOI: https://doi.org/10.5430/afr.v6n4p164

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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