SUSTAINABILITY REPORTING PRACTICES IN THE ENERGY SECTOR OF BANGLADESH

Hasinat Raquiba · Zuaini Ishak

23 citations0/0 files storedInternational Journal of Energy Economics and Policy

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Energy is a key component of production. In order to promote economic growth in a country, adequate supply of energy is pivotal. On the other hand, this sector is considered sensitive in terms of environmental and social sustainability. This article aims to depict the extent of sustainability-related reporting practices in 19 companies operating in the energy sector of Bangladesh through analyzing data from 2011 to 2017 from their annual reports. Besides, a few factors affecting the level of such disclosure have been considered using regression model. Legitimacy theory has been discussed as underpinning theory and some other previous studies have been consulted. Findings show that the level of sustainability related reporting practices in the sector is dismal, though positively influenced by ownership structure, media visibility, and characteristics of directors of the company. Policy implications are discussed.Keywords: Sustainability Reporting, Energy, GRI.JEL Classifications: G34, M48. DOI: https://doi.org/10.32479/ijeep.8621

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References

1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure 1996Some determinants of social and environmental disclosures in New Zealand companies 2005The impact of culture and governance on corporate social reporting 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 2008Managing for stakeholders: survival, reputation, and success 2006Factors influencing the quality of corporate environmental disclosure 2001Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

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2023Sustainability Reporting and Organisational Factors

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