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Environmental, Social, and Governance (ESG) Integration: Evidence From an Emerging Economy

Author(s): Niaz Mohammad (American International University-Bangladesh (AIUB), Bangladesh)
Copyright: 2024
Pages: 20
EISBN13: 9798369330838

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Abstract

This chapter is intended to understand how environmental, social, and governance issues are integrated in the annual report of Bangladeshi banking companies from 2020 to 2022. This understanding, in turn, can help investors determine how to integrate ESG analysis into their own investment processes. This study considered the top 30 banks operating in Bangladesh for three years (2020 to 2022). Discourse analysis was used to identify the textual narratives disclosed in this study. Finding of this study showed that many banking organizations are presenting their ESG disclosure in a separate section of annual report and other organizations report such information in the form of sustainability report or corporate social responsibility section. Despite all the regulatory interventions, the level of ESG reporting especially governance is not up to mark in Bangladesh. The main factor for integrating ESG is to face risks and opportunities that can impact the long-term performance and sustainable finance.

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