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

Bose, Sudipta and Khan, Habib Zaman and 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. ISSN 0217-4561


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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to Published version, in accordance with the copyright policy of the publisher.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Date Deposited: 18 Mar 2020 00:10
Last Modified: 27 Mar 2020 04:58
Uncontrolled Keywords: green banking disclosure; climate change; corporate governance; emerging economy; banking industry
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: 10.1007/s10490-017-9528-x
URI: http://eprints.usq.edu.au/id/eprint/37851

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