Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies
The paper aims to present how companies integrate Sustainable Development Goals (SDGs) into their reports, clarify corporate contributions to specific SDGs, and identify industries with significant SDGs engagement. Theoretical frameworks like legitimacy theory, stakeholder theory, and institutional...
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| Format: | Article |
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Mashhad: Behzad Hassannezhad Kashani
2025-08-01
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| Series: | International Journal of Management, Accounting and Economics |
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| Online Access: | https://www.ijmae.com/article_225784_99227aeaee9b8a3a9f9778e7a890f19e.pdf |
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| author | Asfakuzzaman Asfakuzzaman Md. Nazim Bhuiyan |
| author_facet | Asfakuzzaman Asfakuzzaman Md. Nazim Bhuiyan |
| author_sort | Asfakuzzaman Asfakuzzaman |
| collection | DOAJ |
| description | The paper aims to present how companies integrate Sustainable Development Goals (SDGs) into their reports, clarify corporate contributions to specific SDGs, and identify industries with significant SDGs engagement. Theoretical frameworks like legitimacy theory, stakeholder theory, and institutional theory suggest that companies report on SDGs to validate their activities in the eyes of stakeholders. Using content analysis with the PwC framework, this study examines DSE-30 listed companies in Bangladesh from 2017 to 2021. The study highlights that, among the selected companies, 62% of companies mentioned SDGs, with 41% actively prioritizing (focusing on specific goals) SDGs and 38% producing dedicated SDGs reports by 2021, which reflects a significant growth from previous years. Moreover, companies primarily focus on SDGs 8, SDGs 4, and SDGs 1, while SDGs 14 receives less attention due to fewer engagement opportunities. Financial institutions, banks, and food & allied sectors are prominent industry contributors, with average SDGs scores of 92%, 87%, and 85%, respectively, highlighting their vital role in promoting sustainable development in Bangladesh. This study urges regulators to focus on developing mechanisms to evaluate corporate contribution to SDGs, highlights the need for businesses to adopt sustainable practices, and serves as a key resource for stakeholders promoting sustainable development. |
| format | Article |
| id | doaj-art-6fc59c530cb842e59756ab5b79797a97 |
| institution | DOAJ |
| issn | 2383-2126 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj-art-6fc59c530cb842e59756ab5b79797a972025-08-20T03:07:32ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262025-08-011281246127010.22034/ijmae.2025.225784225784Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed CompaniesAsfakuzzaman Asfakuzzaman0Md. Nazim Bhuiyan1Directorate of Finance, Bangladesh Power Development Board, Dhaka, BangladeshDepartment of Accounting & Information Systems, University of Dhaka, Dhaka, BangladeshThe paper aims to present how companies integrate Sustainable Development Goals (SDGs) into their reports, clarify corporate contributions to specific SDGs, and identify industries with significant SDGs engagement. Theoretical frameworks like legitimacy theory, stakeholder theory, and institutional theory suggest that companies report on SDGs to validate their activities in the eyes of stakeholders. Using content analysis with the PwC framework, this study examines DSE-30 listed companies in Bangladesh from 2017 to 2021. The study highlights that, among the selected companies, 62% of companies mentioned SDGs, with 41% actively prioritizing (focusing on specific goals) SDGs and 38% producing dedicated SDGs reports by 2021, which reflects a significant growth from previous years. Moreover, companies primarily focus on SDGs 8, SDGs 4, and SDGs 1, while SDGs 14 receives less attention due to fewer engagement opportunities. Financial institutions, banks, and food & allied sectors are prominent industry contributors, with average SDGs scores of 92%, 87%, and 85%, respectively, highlighting their vital role in promoting sustainable development in Bangladesh. This study urges regulators to focus on developing mechanisms to evaluate corporate contribution to SDGs, highlights the need for businesses to adopt sustainable practices, and serves as a key resource for stakeholders promoting sustainable development.https://www.ijmae.com/article_225784_99227aeaee9b8a3a9f9778e7a890f19e.pdfcorporate contributionscorporate social responsibility sustainabilitysdgs reporting |
| spellingShingle | Asfakuzzaman Asfakuzzaman Md. Nazim Bhuiyan Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies International Journal of Management, Accounting and Economics corporate contributions corporate social responsibility sustainability sdgs reporting |
| title | Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies |
| title_full | Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies |
| title_fullStr | Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies |
| title_full_unstemmed | Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies |
| title_short | Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-30 Listed Companies |
| title_sort | corporate contributions to sustainable development goals in bangladesh a comprehensive analysis of dse 30 listed companies |
| topic | corporate contributions corporate social responsibility sustainability sdgs reporting |
| url | https://www.ijmae.com/article_225784_99227aeaee9b8a3a9f9778e7a890f19e.pdf |
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