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Corporate sustainability reporting of commercial banks in Asia
Siti Nurain Muhmad1.
Corporate reporting requirement for banking institutions is definitely rise in the
ASEAN region, which is covering the disclosure of sustainability statement. Increased
reporting in the region enable companies to be aware of future sustainability challenges that
often hardest hit them such as climate change. There has different reporting requirement
among the countries in Asia that should be obey by the firms. However, to be globally
standard in disclose the corporate sustainability reporting, develop a corporate sustainability
reporting scores for banks in Asia is necessary by employing the international sustainability
guidelines for the banking sector that issued by international corporations. Additionally, this
study will propose recommendation for a new corporate sustainability-reporting checklist in
Asia. This study could enhance the understanding of the banking sustainability principle and
reveal the checklist of corporate sustainability- reporting for the commercial banks in Asian
countries. Future studies could compare the results among the countries by conduct a
comparative study among commercial banks in each Asian country which is the gap and lack
of disclosure, can be seen clearly. The evaluation of the reporting scores consist of top
commercial banks in Asia by using content analysis approach which is computed attributes
generate from the guidelines chosen by using a score sheet that comprising questionnaire
(rubric scale). The result for the study is useful to the practitioner and policy makers to
improve their disclosure statement and find out more about the lack of attributes present in
this study.
Affiliation:
- Universiti Malaysia Terengganu, Malaysia
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MyJurnal (2021) |
H-Index
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Immediacy Index
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