Faishal Ahammad - Profile on Academia.edu (original) (raw)
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Recent studies show that banking companies disclose more sustainability information led by some I... more Recent studies show that banking companies disclose more sustainability information led by some Islamic banks in Bangladesh. The reasons behind such voluntary disclosure by the Islamic banks are not identified by previous researchers. Hence, this study attempts to identify the main motivational factors behind the CSD practices through managerial interviews of an Islamic bank. The Moon was purposively selected for its successful business operations and socioeconomic contributions during last 27 years in the local context. The study found that although there are some factors such as central bank regulations, environmental movement, institutional award, professionalism and corporate culture, the role of religion that is, Islam has emerged as a vital force behind the CSD practices of the Islamic bank. From the institutional perspective, religious faith fuels the cognitive mechanism in creating new institutional forms.
Recent studies show that banking companies disclose more sustainability information led by some I... more Recent studies show that banking companies disclose more sustainability information led by some Islamic banks in Bangladesh. The reasons behind such voluntary disclosure by the Islamic banks are not identified by previous researchers. Hence, this study attempts to identify the main motivational factors behind the CSD practices through managerial interviews of an Islamic bank. The Moon was purposively selected for its successful business operations and socioeconomic contributions during last 27 years in the local context. The study found that although there are some factors such as central bank regulations, environmental movement, institutional award, professionalism and corporate culture, the role of religion that is, Islam has emerged as a vital force behind the CSD practices of the Islamic bank. From the institutional perspective, religious faith fuels the cognitive mechanism in creating new institutional forms.