Environmental, social and governance (ESG) reporting practices in Bangladesh : (Record no. 39480)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04278nas a2200373 a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260818100348.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240808s20249999th u m tt 000 a eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | .b12432155 |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | AIT RSPR no.SM-24-04 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Zaman, Zona |
| 245 10 - TITLE STATEMENT | |
| Title | Environmental, social and governance (ESG) reporting practices in Bangladesh : |
| Remainder of title | a critical examination of selected RMG firms |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Pathum Thani : |
| Name of publisher, distributor, etc. | Asian Institute of Technology, |
| Date of publication, distribution, etc. | 2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 110 leaves : |
| Other physical details | ill. + |
| Accompanying material | 1 online resource |
| 490 1# - SERIES STATEMENT | |
| Series statement | Research studies project report ; |
| Volume/sequential designation | no. SM-24-04 |
| 500 ## - GENERAL NOTE | |
| General note | A research submitted in partial fulfillment of the requirements for the degree of Master of Business Administration |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Research Studies Project Report (M. BA.) - Asian Institute of Technology, 2024 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main purpose of this study is to examine the current Environmental, Social and Governance (ESG) reporting practices of Ready-made Garments (RMG) firms in Bangladesh. The RMG industry, an integral part of Bangladesh's economy, is characterized by its rapid growth and complex challenges related to ESG reporting. The study reveals that, despite having the highest number of LEED (Leadership in Energy and Environmental Design) certified {u2018}green factories{u2019} in the world and BGMEA{u2019}s pledge to sustainability, the RMG sector in Bangladesh continues to struggle with ESG/CSR/sustainability reporting disclosure and transparency. This qualitative study, conducted over six months, utilizes purposive sampling from 18 diverse stakeholders, including firm executives, ESG experts, and investors. The research aims to assess the current level of ESG reporting in Bangladesh and explore the decision-making drivers influencing ESG practices in selected RMG firms listed under BGMEA. The study utilizes semi-structured interviews to gain in-depth insights. The methodological framework is underpinned by thematic analysis, employing Quirkos software to systematically identify and interpret patterns and themes emerging from the qualitative data. The findings of this study underscore the diverse approaches to ESG reporting among RMG firms in Bangladesh. The research highlights a proactive engagement by some firms with established frameworks like Global Reporting Initiative (GRI) standards, driven by strategic aims to penetrate European markets where ESG compliance is crucial. Yet, it also exposes widespread challenges including financial constraints, regulatory gaps, and the hurdles of implementing ESG practices comprehensively. These findings not only affirm the strategic value of ESG reporting for competitive advantage but also pinpoint the significant operational and regulatory discrepancies that deter full adoption and alignment with global benchmarks. The study contributes significantly to the scarce literature on ESG reporting in emerging economies, especially in a sector as pivotal as the RMG industry of Bangladesh, advocating for more rigorous, standardized, and transparent reporting mechanisms. Furthermore, the finding of this study has significant implications for international partners, policymakers, and industry stakeholders, advocating the need for more rigorous, standardized, and transparent ESG reporting practices to ensure sustainable and ethical operations. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Clothing trade |
| Geographic subdivision | Bangladesh |
| General subdivision | Case studies |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Clothing factories |
| Geographic subdivision | Bangladesh |
| General subdivision | Case studies |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Social responsibility of business |
| Geographic subdivision | Bangladesh |
| General subdivision | Case studies |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Levermore, Roger, |
| Relator term | Chairperson |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Zimmermann, Willi, |
| Relator term | Examination Committee |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Junaid, Muhammad, |
| Relator term | Examination Committee |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | His Majesty the King's Scholarships, |
| Relator term | Scholarship Donor |
| 810 2# - SERIES ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Asian Institute of Technology. |
| Title of a work | Research studies project report ; |
| Volume/sequential designation | no. SM-24-04 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Full-Text |
| Uniform Resource Identifier | <a href="http://203.159.5.9/ait-thesis/detail.php?q=B21087">http://203.159.5.9/ait-thesis/detail.php?q=B21087</a> |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | .b12432155 |
| b | mnait |
| c | a |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) | |
| a | 240814 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Operator's initials, OID (RLIN) | 0 |
| Cataloger's initials, CIN (RLIN) | 240813 |
| First date, FD (RLIN) | m |
| -- | a |
| -- | a |
| -- | 0 |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) | |
| l | mnarc |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | 67-Electronic Resource |
| 909 ## - LOCAL ITEMS USED | |
| Barcode | Barcode : - |
| CREATED | CREATED : 2024-08-08 |
| RECORD Id | RECORD # : i13508234 |
| LPATRON | LPATRON : 0 |
| LCHKIN | LCHKIN : - |
| RENEWALS | # RENEWALS : 0 |
| -- | # OVERDUE : 0 |
| -- | IUSE3 : 0 |
| -- | TOT CHKOUT : 0 |
| -- | TOT RENEW : 0 |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Available for Loans | Asian Institute of Technology Library | Asian Institute of Technology Library | Archives | 18/08/2026 | AIT RSPR no.SM-24-04 | 18/08/2026 | 18/08/2026 | 67-Electronic Resource |

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