Integrated Reporting Practice and Disclosure in the Banking Sectors of Bangladesh

Niaz Mohammad(1),


(1) American International University-Bangladesh, Department of Accounting, Dhaka, Bangladesh

Abstract

Now-a-days integrated reporting (IR) is a new form of corporate reporting that has emerged after decades of calls by academics and practitioners for corporate reporting on economic, environmental and social aspects of business to be more holistic and integrated. The research relies on a critical review of the literature on IR practices and sustainability reporting. Indexed journals are reviewed, and evidence is drawn to develop a model examining possible determinants of IR in annual reports. For this, total twenty banks are taken into consideration from 2012 to 2017. Analyzing financial statements of those banks through their annual reports provides some insightful disclosure about triple bottom lines (social, environmental and economic) and findings of the study suggests that very few banks have taken initiatives to disclose such information in their annual reports. Using annual report content analysis, the findings show that in 2017 companies have started providing non-financial information regarding environment, society and governance along with financial figures. But it is prominent that they are still providing these information in disconnected strands and as a part of Corporate Governance or CSR disclosures instead of linking these to financial information and providing it as an integrated report.

Keywords

corporate disclosure, integrated reporting, sustainability reporting

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DOI: https://doi.org/10.28992/ijsam.v3i2.91

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