The Effects of Corporate Governance, Corporate Social Responsibility, and Intellectual Capital Disclosure on the Sustainability of Banking Sector in Bangladesh

Research paper by Nisar Ahmed, Md. Joynal Abedin

Indexed on: 06 Mar '21Published on: 15 Oct '19Published in: Business and Economic Research


Sustainability is one of the most cornering issues for the current corporate world. Wide realization has been adapted by the major organizations where everybody endorses to do business in a long run, not just to maximizing the profit. Aiming to create better environment for the future generations, several steps has been taken by various local and international associations and bodies. The focus areas that ensure sustainable practice are intellectual capital disclosure, CSR expenditure, infrastructural asset, research and development expenses, corporate governance structure, green banking policy, financial development, environmental effects and many other factors. Firms are aware of maintaining these factors effectively to sustain in the market. Sustainability is a massive subject and various component are related with this major issue. Recently three of the components such as Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure has grabbed the major attention and maintained with an important manner. Private commercial banking sector is one of the most popular and growing sectors in Bangladesh. Due to high competition, to sustain in the market is difficult for those banks. As a turn out various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and ICD affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in our current situation.