Abstract:
Purpose – This study examines, in relation to agency theory, the influence of corporate mechanism on the
environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).
Design/methodology/approach – This study was carried out consuming an example of 150 annual reports
from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the
inspiration of corporate governance on the range of inclusive environmental reporting.
Findings – The outcomes reveal that insider equity, board leadership structure, and presence of female
directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the
results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is
extra motivated by an increase in the inside skills and moderately the outside acceptability weights.
Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.
Originality/value – The results show that the range of environmental reporting of banking businesses in
Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial
inspiration on the range of environmental reporting of banking businesses in Bangladesh.
