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.