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Dr. Habib Zaman Khan
Canberra Business School, University of Canberra, Canberra, Bruce ACT 2617, Australia

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0 CSR
0 non-financial reporting
0 Multidimensional performance measures
0 Non-financial performance information
0 Sustainability and green reporting in the banking sector

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CSR
Multidimensional performance measures

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Research article
Published: 27 May 2021 in Business Strategy and the Environment
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The idea that green banking disclosure leads to increased firm value has been rightly considered as over-simplistic. This paper builds on key prior insights by investigating whether combining green disclosure with other contextual factor, such as non-performing loans, provides additional insight into the complex green disclosure–firm value relationship in a regulatory setting where green law has recently been enacted for the banking industry. We present an analysis of seven years of data sourced from listed banks in Bangladesh (2008–2014), with data analysed using multiple regression. Our findings indicate that, while green disclosure has a positive effect on the overall firm value of banks, this positive effect is negatively moderated by banks' non-performing loans. This research contributes to the knowledge by showing that green disclosure alone is insufficient for creating market value for banks. Additional contextual matters need attention to understand the impact of green disclosure in contributing to increased market value for banks.

ACS Style

Habib Zaman Khan; Sudipta Bose; Benedict Sheehy; Ali Quazi. Green banking disclosure, firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting. Business Strategy and the Environment 2021, 1 .

AMA Style

Habib Zaman Khan, Sudipta Bose, Benedict Sheehy, Ali Quazi. Green banking disclosure, firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting. Business Strategy and the Environment. 2021; ():1.

Chicago/Turabian Style

Habib Zaman Khan; Sudipta Bose; Benedict Sheehy; Ali Quazi. 2021. "Green banking disclosure, firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting." Business Strategy and the Environment , no. : 1.

Original article
Published: 24 October 2020 in Corporate Governance: An International Review
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Manuscript Type Empirical Research Question/Issue A firm's choice to ‘go green’ largely remains unregulated worldwide. This study uses an institutional setting in Bangladesh experiencing a green banking regulatory reform to examine whether banks’ green performance translates into improved financial performance and whether this is moderated by banks’ political connections. Research Findings/Insights Results based on a sample of 172 firm‐year observations from 2008–2014 suggest that green banking performance is positively associated with a bank's financial performance. Further analysis suggests that cost efficiency mainly drives this relationship. However, banks’ political connections negatively affect this relationship by counterbalancing green banking's non‐financial benefits. Our findings are robust to sensitivity tests which examine endogeneity concerns using difference‐in‐differences (DiD) and propensity score matching (PSM) analyses and Heckman's (1979) two‐stage analysis. Theoretical/Academic Implications Most prior studies on corporate social responsibility (CSR) were conducted in voluntary settings: however, our study utilises a unique regulatory setting in Bangladesh. With this exogenous shock to the banking industry, the regulatory setting helped to alleviate endogeneity concerns arising from voluntary motives behind CSR performance. To the best of our knowledge, this is the first study to examine any link between green banking performance in a regulatory setting and banks’ financial performance. Practitioner/Policy Implications This study's findings suggest that sustainable business practices promoted through regulatory intervention can improve financial performance. A regulatory green banking initiative can be a win‐win for all competing stakeholders. Our findings have significant policy implications for governments and regulatory agencies worldwide in the fight against global warming and climate change.

ACS Style

Sudipta Bose; Habib Zaman Khan; Reza M. Monem. Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh. Corporate Governance: An International Review 2020, 29, 162 -187.

AMA Style

Sudipta Bose, Habib Zaman Khan, Reza M. Monem. Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh. Corporate Governance: An International Review. 2020; 29 (2):162-187.

Chicago/Turabian Style

Sudipta Bose; Habib Zaman Khan; Reza M. Monem. 2020. "Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh." Corporate Governance: An International Review 29, no. 2: 162-187.

Earlycite article
Published: 21 September 2020 in Managerial Auditing Journal
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Purpose This study examines the association between Chief Executive Officer (CEO) power and the level of corporate social responsibility (CSR) disclosure, as well as the moderating role of stakeholder influence on this association. Design/methodology/approach Using a sample of 986 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item CSR disclosure index. The ordinary least squares regression method is used to estimate the research models, controlling for firm-specific factors that potentially affect the levels of CSR disclosure. Findings The study findings indicate that CEO power is negatively associated with the level of CSR disclosure, and that the negative effects of CEO power on the level of CSR disclosure are attenuated by stakeholder influence. CEO power is documented as reducing the positive impact of CSR disclosure on a firm’s financial performance, with this negative impact attenuated if stakeholders have greater influence on the firm. Practical implications This study suggests that CEO power and stakeholder influence are important factors in determining firms’ incentives to disclose CSR information. Both CEO power and stakeholder influence need to be considered in the CSR – firm performance nexus, given the mixed findings documented in the literature. Originality/value This study makes a significant contribution to the literature on CSR practices by documenting that firms with a powerful CEO have lower levels of CSR disclosure, and that stakeholder influence affects CSR disclosure in the emerging economy context.

ACS Style

Afzalur Rashid; Syed Shams; Sudipta Bose; Habib Khan. CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter? Managerial Auditing Journal 2020, 35, 1279 -1312.

AMA Style

Afzalur Rashid, Syed Shams, Sudipta Bose, Habib Khan. CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter? Managerial Auditing Journal. 2020; 35 (9):1279-1312.

Chicago/Turabian Style

Afzalur Rashid; Syed Shams; Sudipta Bose; Habib Khan. 2020. "CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?" Managerial Auditing Journal 35, no. 9: 1279-1312.

Journal article
Published: 01 September 2020 in Critical Perspectives on Accounting
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ACS Style

Habib Khan; Sudipta Bose; Raechel Johns. Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply? Critical Perspectives on Accounting 2020, 71, 1 .

AMA Style

Habib Khan, Sudipta Bose, Raechel Johns. Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply? Critical Perspectives on Accounting. 2020; 71 ():1.

Chicago/Turabian Style

Habib Khan; Sudipta Bose; Raechel Johns. 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?" Critical Perspectives on Accounting 71, no. : 1.

Journal article
Published: 13 August 2020 in Heliyon
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Retailers serve as the main interface between business and society. This study explores the Corporate Social Responsibility priorities and performance of the largest 23 global retailers. This set of global retailers, who have a major impact on society, were studied in terms of social, environmental and sustainability practices and strategy, and there performance was analysed and evaluated. The study uses a four-dimensional Social, Economic, Environmental, Supply Chain model for sustainability performance evaluation. We rely on data collected from annual reports, and find that global retailers have addressed the business-society interface in relatively balanced ways for the different dimensions of CSR. Further, our findings indicate that global retailers in different regions have different CSR priorities. In particular, the data indicates that the US retailers place a lower priority on supply chain sustainability performance, followed by the Australians, while European retailers place a higher priority. The study concludes that while global retailers all pay attention to the same dimensions of CSR and do so differently in the different regions, the variation and lack of significant progress indicates that there is a role for stronger government regulation. This study contributes to the literature by shifting the analysis from country to a global level, is more objective in relying on reported data rather than interviews or surveys and provides a new analytical tool.

ACS Style

Amir Rahdari; Benedict Sheehy; Habib Khan; Udo Braendle; Gadaf Rexhepi; Sahar Sepasi. Exploring global retailers' corporate social responsibility performance. Heliyon 2020, 6, e04644 -e04644.

AMA Style

Amir Rahdari, Benedict Sheehy, Habib Khan, Udo Braendle, Gadaf Rexhepi, Sahar Sepasi. Exploring global retailers' corporate social responsibility performance. Heliyon. 2020; 6 (8):e04644-e04644.

Chicago/Turabian Style

Amir Rahdari; Benedict Sheehy; Habib Khan; Udo Braendle; Gadaf Rexhepi; Sahar Sepasi. 2020. "Exploring global retailers' corporate social responsibility performance." Heliyon 6, no. 8: e04644-e04644.

Articles
Published: 09 July 2019 in Public Money & Management
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This paper contributes to the academic literature on policy-making at the global level by empirically showing the nature and institutional challenges of higher education reforms under NPM principles. The authors explain the key strategies adopted by Indonesia’s government and the problems it faced in reforming its higher education system. The overall result was negative. The Indonesian reforms will not bring about meaningful outcomes unless the existing institutions, and the environment in which they operate, are also reformed. This paper offers new insights regarding the nature and impacts of higher education reforms in an emerging economy. The authors explain why positive outcomes from higher education reforms are difficult to achieve in developing economies, without reforming existing institutions such as the human resource systems and laws underpinning the operation of higher education. The paper has important insights for employers, government and university managers and academics in developing countries, including the importance of opening a nation’s university sector to international providers.

ACS Style

Harun Harun; Setiyani Wardhaningtyas; Habib Khan; Yi An; Rahma Masdar. Understanding the institutional challenges and impacts of higher education reforms in Indonesia. Public Money & Management 2019, 40, 307 -315.

AMA Style

Harun Harun, Setiyani Wardhaningtyas, Habib Khan, Yi An, Rahma Masdar. Understanding the institutional challenges and impacts of higher education reforms in Indonesia. Public Money & Management. 2019; 40 (4):307-315.

Chicago/Turabian Style

Harun Harun; Setiyani Wardhaningtyas; Habib Khan; Yi An; Rahma Masdar. 2019. "Understanding the institutional challenges and impacts of higher education reforms in Indonesia." Public Money & Management 40, no. 4: 307-315.

Chapter
Published: 15 January 2019 in Ethics and Sustainability in Accounting and Finance, Volume II
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In recent years, many environmental and ecological problems have been witnessed in the globe that calls for increasing attention. Educating both mature and young students together with understanding their behaviours with respect to environmental and sustainability theme and taking appropriate course of actions is perceived important as part of the answering such problems. Given that considerable investment in environmental and sustainability education have been made in educational institutions such as school, colleges and the universities level, the idea of enlightening and encouraging students to initiate and promote environmental behaviours involve many antecedents, moderating and mediating factors, which necessitate further investigation. Against the backdrop, the current study reviews education, social science and sustainability literature and identify different factors that could influence of pro-environmental behaviours for universities students. Triangulating the views based on four established psychological theories such as the Theory of Planned Behaviour (TPB), Social Cognitive Theory, Schwart’s Norm Activation Theory and Values-Beliefs-Norms Theory, a theoretical framework has been outlined in the current study to guide future research efforts aimed at exploring sustainability and pro-environmental actions of tertiary students. The framework is also beneficial for the academic community for future empirical investigation.

ACS Style

Habib Zaman Khan; Johra Kayeser Fatima; Sudipta Bose. Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework. Ethics and Sustainability in Accounting and Finance, Volume II 2019, 69 -82.

AMA Style

Habib Zaman Khan, Johra Kayeser Fatima, Sudipta Bose. Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework. Ethics and Sustainability in Accounting and Finance, Volume II. 2019; ():69-82.

Chicago/Turabian Style

Habib Zaman Khan; Johra Kayeser Fatima; Sudipta Bose. 2019. "Understanding Pro-environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework." Ethics and Sustainability in Accounting and Finance, Volume II , no. : 69-82.

Book chapter
Published: 03 January 2018 in Handbook of Research Methods in Corporate Social Responsibility
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A thorough knowledge in terms of understanding sampling and sampling techniques has been of paramount importance for CSR researchers before they aim to conduct field research using quantitative study. The current chapter discusses sampling and sampling techniques that are essential for designing a quantitative research method. After studying the chapter, readers are expected to understand the necessity of sampling, different types of sampling techniques, merits and demerits of different sampling methods such as probability and non-probability sampling, situations where one sampling method is preferable than another in the case of a CSR research project, the recent trends of sampling techniques and how to select a suitable sampling design in the CSR research.

ACS Style

Habib Khan; Rashidozzaman Khan. Sampling and sampling procedures in corporate social responsibility research. Handbook of Research Methods in Corporate Social Responsibility 2018, 139 -158.

AMA Style

Habib Khan, Rashidozzaman Khan. Sampling and sampling procedures in corporate social responsibility research. Handbook of Research Methods in Corporate Social Responsibility. 2018; ():139-158.

Chicago/Turabian Style

Habib Khan; Rashidozzaman Khan. 2018. "Sampling and sampling procedures in corporate social responsibility research." Handbook of Research Methods in Corporate Social Responsibility , no. : 139-158.

Journal article
Published: 01 December 2017 in Journal of Contemporary Accounting & Economics
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ACS Style

Sudipta Bose; Amitav Saha; Habib Khan; Shajul Islam. Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics 2017, 13, 263 -281.

AMA Style

Sudipta Bose, Amitav Saha, Habib Khan, Shajul Islam. Non-financial disclosure and market-based firm performance: The initiation of financial inclusion. Journal of Contemporary Accounting & Economics. 2017; 13 (3):263-281.

Chicago/Turabian Style

Sudipta Bose; Amitav Saha; Habib Khan; Shajul Islam. 2017. "Non-financial disclosure and market-based firm performance: The initiation of financial inclusion." Journal of Contemporary Accounting & Economics 13, no. 3: 263-281.

Research article
Published: 13 October 2017 in Accounting History
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This article aims to develop our understanding of the political activity of groups and individual key-players leading to the withdrawal of the Statement of Accounting Concepts No. 4 (SAC 4). The study also examines the arguments advanced by opponents of this rule, using archival data and semi-structured interviews. The key findings of the study highlight the importance of highly motivated, influential and passionate stakeholders in lobbying against proposed accounting rules. In addition, this event raises interesting questions relating to our understanding of Capture theory. This article shows how key-players within the standard-setting environment interacted with each other and lobbied to bring about the withdrawal of the mandatory status of SAC 4. This study adds to the academic literature by allowing individual key-players to explain their motivations and activities in their own words.

ACS Style

Jesmin Islam; Habib Khan; Mark Hughes; Mohobbot Ali. Politicisation of the accounting standard-setting process and the influence of key-players: An investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia. Accounting History 2017, 23, 296 -313.

AMA Style

Jesmin Islam, Habib Khan, Mark Hughes, Mohobbot Ali. Politicisation of the accounting standard-setting process and the influence of key-players: An investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia. Accounting History. 2017; 23 (3):296-313.

Chicago/Turabian Style

Jesmin Islam; Habib Khan; Mark Hughes; Mohobbot Ali. 2017. "Politicisation of the accounting standard-setting process and the influence of key-players: An investigation into the withdrawal of the mandatory status of the Statement of Accounting Concepts No. 4 (SAC 4) in Australia." Accounting History 23, no. 3: 296-313.

Article
Published: 14 August 2017 in Asia Pacific Journal of Management
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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.

ACS Style

Sudipta Bose; Habib Khan; Afzalur Rashid; Shajul Islam. What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management 2017, 35, 501 -527.

AMA Style

Sudipta Bose, Habib Khan, Afzalur Rashid, Shajul Islam. What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management. 2017; 35 (2):501-527.

Chicago/Turabian Style

Sudipta Bose; Habib Khan; Afzalur Rashid; Shajul Islam. 2017. "What drives green banking disclosure? An institutional and corporate governance perspective." Asia Pacific Journal of Management 35, no. 2: 501-527.

Research article
Published: 23 March 2017 in Tourism Analysis
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ACS Style

Johra Kayeser Fatima; Habib Zaman Khan; Abdel Halabi. Ecotourism Participation Intention in Australia: Mediating Influence of Social Interactions. Tourism Analysis 2017, 22, 85 -91.

AMA Style

Johra Kayeser Fatima, Habib Zaman Khan, Abdel Halabi. Ecotourism Participation Intention in Australia: Mediating Influence of Social Interactions. Tourism Analysis. 2017; 22 (1):85-91.

Chicago/Turabian Style

Johra Kayeser Fatima; Habib Zaman Khan; Abdel Halabi. 2017. "Ecotourism Participation Intention in Australia: Mediating Influence of Social Interactions." Tourism Analysis 22, no. 1: 85-91.

Journal article
Published: 01 January 2017 in Australasian Accounting, Business and Finance Journal
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ACS Style

Elvia Shauki; Harun Harun; Habib Khan. Editorial: AABFJ Volume 11, Issue 4, 2017. Australasian Accounting, Business and Finance Journal 2017, 11, 1 -5.

AMA Style

Elvia Shauki, Harun Harun, Habib Khan. Editorial: AABFJ Volume 11, Issue 4, 2017. Australasian Accounting, Business and Finance Journal. 2017; 11 (4):1-5.

Chicago/Turabian Style

Elvia Shauki; Harun Harun; Habib Khan. 2017. "Editorial: AABFJ Volume 11, Issue 4, 2017." Australasian Accounting, Business and Finance Journal 11, no. 4: 1-5.

Journal article
Published: 01 January 2016 in Corporate Ownership and Control
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This study reviews work on multi-dimensional performance measurement (MPM) and MPM tools such as the balanced scorecard (BSC) in developing countries. 103 papers published by accounting, performance measurement and management journals between 1987 and 2013 are analysed according to their topics, settings, theories and research methods. The principal findings are that firms in developing countries: use MPM but rates vary between countries; BSC was a popular MPM tool; MPM usage was related to varied internal and external factors; the manufacturing sector was the main focus of MPM research; and most studies fail to explicitly articulate their theoretical perspective, identify research gaps or reveal their research motivation. Following this review on MPM usage, MPM in developing countries is presented, and important future research directions identified and presented in the form of research questions.

ACS Style

Habib Zaman Khan. Multi-dimensional performance measurement practices in developing countries: A literature review and future research direction. Corporate Ownership and Control 2016, 13, 497 -517.

AMA Style

Habib Zaman Khan. Multi-dimensional performance measurement practices in developing countries: A literature review and future research direction. Corporate Ownership and Control. 2016; 13 (2):497-517.

Chicago/Turabian Style

Habib Zaman Khan. 2016. "Multi-dimensional performance measurement practices in developing countries: A literature review and future research direction." Corporate Ownership and Control 13, no. 2: 497-517.

Journal article
Published: 18 June 2015 in Environmental Education Research
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ACS Style

Johra Kayeser Fatima; Habib Zaman Khan; Edmund Goh. Environmental knowledge and behavioural outcomes of tourism students in Australia: towards testing a range of mediation and moderated mediation effects. Environmental Education Research 2015, 22, 1 -18.

AMA Style

Johra Kayeser Fatima, Habib Zaman Khan, Edmund Goh. Environmental knowledge and behavioural outcomes of tourism students in Australia: towards testing a range of mediation and moderated mediation effects. Environmental Education Research. 2015; 22 (5):1-18.

Chicago/Turabian Style

Johra Kayeser Fatima; Habib Zaman Khan; Edmund Goh. 2015. "Environmental knowledge and behavioural outcomes of tourism students in Australia: towards testing a range of mediation and moderated mediation effects." Environmental Education Research 22, no. 5: 1-18.

Preprint
Published: 01 January 2015 in SSRN Electronic Journal
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ACS Style

Johra Kayeser Fatima; Habib-Uz-Zaman Khan; Edmund Goh. Behavioural Outcomes of Environmental Knowledge of Tourism Students in Australia: Testing Mediation and Moderated Mediation Effects. SSRN Electronic Journal 2015, 1 .

AMA Style

Johra Kayeser Fatima, Habib-Uz-Zaman Khan, Edmund Goh. Behavioural Outcomes of Environmental Knowledge of Tourism Students in Australia: Testing Mediation and Moderated Mediation Effects. SSRN Electronic Journal. 2015; ():1.

Chicago/Turabian Style

Johra Kayeser Fatima; Habib-Uz-Zaman Khan; Edmund Goh. 2015. "Behavioural Outcomes of Environmental Knowledge of Tourism Students in Australia: Testing Mediation and Moderated Mediation Effects." SSRN Electronic Journal , no. : 1.

Journal article
Published: 01 January 2014 in Corporate Ownership and Control
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The paper reports recent initiatives and development of sustainability reporting from the banking sectors of a developing country (specifically from Bangladesh). It also identifies potential factors that could influence sustainability reporting in the context of banks in Bangladesh. A theoretical framework has been developed through the lens of new institutional sociology (NIS), strategic response and legitimacy theory. The framework could be useful to understand factors that stimulate commercial banks of Bangladesh in respect of sustainability reporting practices. Moreover, the framework would encourage academics to test empirically in future

ACS Style

Habib Zaman Khan; Mohobbot Ali; Johra Kayeser Fatima. Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh. Corporate Ownership and Control 2014, 11, 507 -519.

AMA Style

Habib Zaman Khan, Mohobbot Ali, Johra Kayeser Fatima. Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh. Corporate Ownership and Control. 2014; 11 (4):507-519.

Chicago/Turabian Style

Habib Zaman Khan; Mohobbot Ali; Johra Kayeser Fatima. 2014. "Determinants and recent development of sustainability reporting of banks in developing countries: The case of Bangladesh." Corporate Ownership and Control 11, no. 4: 507-519.

Preprint
Published: 01 January 2012 in SSRN Electronic Journal
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ACS Style

Cpa Habib-Uz-Zaman Khan; Maria Cadiz Dyball. Institutional Influences on Multi-Dimensional Performance Measures of Banks. SSRN Electronic Journal 2012, 1 .

AMA Style

Cpa Habib-Uz-Zaman Khan, Maria Cadiz Dyball. Institutional Influences on Multi-Dimensional Performance Measures of Banks. SSRN Electronic Journal. 2012; ():1.

Chicago/Turabian Style

Cpa Habib-Uz-Zaman Khan; Maria Cadiz Dyball. 2012. "Institutional Influences on Multi-Dimensional Performance Measures of Banks." SSRN Electronic Journal , no. : 1.

Preprint
Published: 01 January 2012 in SSRN Electronic Journal
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ACS Style

Habib-Uz-Zaman Khan. Direct and Mediating Relationships: Institutional Forces, Investment in Intangibles, Business Strategy, Multiple Performance Measures and Organizational Performance: Bangladesh Evidence. SSRN Electronic Journal 2012, 1 .

AMA Style

Habib-Uz-Zaman Khan. Direct and Mediating Relationships: Institutional Forces, Investment in Intangibles, Business Strategy, Multiple Performance Measures and Organizational Performance: Bangladesh Evidence. SSRN Electronic Journal. 2012; ():1.

Chicago/Turabian Style

Habib-Uz-Zaman Khan. 2012. "Direct and Mediating Relationships: Institutional Forces, Investment in Intangibles, Business Strategy, Multiple Performance Measures and Organizational Performance: Bangladesh Evidence." SSRN Electronic Journal , no. : 1.

Journal article
Published: 02 August 2011 in Social Responsibility Journal
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Purpose – This paper aims to examine the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting 16 GRI financial service sector (FSS) specific performance indicators. Design/methodology/approach – Based on the GRI G3 guidelines, the paper investigated banks' reporting in five broad areas of sustainability, such as environment, labour practices and decent works, product responsibility, human rights and society. The 2008/2009 annual reports of 12 major commercial banks listed on Dhaka stock exchange were analysed and coded using a content-based technique. Findings – The results show that information on society is addressed most extensively with regard to extent of reporting. This is followed by the disclosures prepared on decent works and labour practices and environmental issues. Furthermore, the disclosures of product responsibility information and the information for human rights are rather scarce in banks' reporting; on the subject of FSS-specific disclosures, only seven items out of 16 are disclosed by all sample banks. Research limitations/implications – The findings of the study indicate that Bangladeshi commercial banks' social disclosures could develop in this style to become more holistic and over time (in association with the country's central bank involvement) to resemble a type of structured reporting to the point where they are properly labelled per se. Originality/value – The study contributes to the social disclosure literature, in particular in a developing countries banking sector context, seeing as it disseminates evidence of the standing on social disclosures practices at the level of GRI with developing countries' banks data.

ACS Style

Habib Khan; Muhammad Islam; Johra Kayeser Fatima; Khadem Ahmed. Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal 2011, 7, 347 -362.

AMA Style

Habib Khan, Muhammad Islam, Johra Kayeser Fatima, Khadem Ahmed. Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal. 2011; 7 (3):347-362.

Chicago/Turabian Style

Habib Khan; Muhammad Islam; Johra Kayeser Fatima; Khadem Ahmed. 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence." Social Responsibility Journal 7, no. 3: 347-362.