The aim of this study is to examine on the ways in which a company's sustainability reporting (SR) differs depending on the types of ownership it has, notably director ownership (DO), institutional ownership (IO), and foreign ownership (FO). This paper uses a sample of 145 firm-year observations from 29 listed banks in the Dhaka Stock Exchange (DSE) of Bangladesh from 2016 to 2020 and regression analysis to test the relationship between different ownership structures and SR. The study also employed the generalized method of moments (GMM) to deal with the endogeneity issue. The findings show that investors have varying perspectives on SR disclosure activity. The findings show that two stockholding patterns, DO and FO, significantly impact SR disclosure in Bangladesh but that there is no significant association between IO and SR disclosure. In constructing SR, this paper depends on only the quantity of disclosure, not the quality, and is solely based on the published annual report. The study findings also provide a comprehensive overview of the SR practice of Bangladeshi banks, which may be helpful to regulators, policymakers, management, creditors, and other stakeholders in making investment and economic decisions. To encourage SR commitment, the government may need to keep an eye on the ownership structure and implement policies that encourage foreign investment. To the best of the authors' knowledge, this is the first study to look at how ownership structure influence SR practices in the banking industry of Bangladesh over five years.

本研究的目的是检查一家公司的可持续发展报告 (SR) 的不同方式，这取决于其拥有的所有权类型，特别是董事所有权 (DO)、机构所有权 (IO) 和外国所有权 (FO)。本文使用孟加拉国达卡证券交易所（DSE）29家上市银行2016年至2020年的145个公司年观察样本和回归分析来检验不同所有权结构与SR之间的关系。该研究还采用了广义矩量法（GMM）来处理内生性问题。调查结果表明，投资者对 SR 披露活动有不同的看法。调查结果表明，DO 和 FO 两种持股模式显着影响孟加拉国的 SR 披露，但 IO 和 SR 披露之间没有显着关联。在构建SR时，本文只看披露的数量，不看质量，并且完全基于已发布的年度报告。研究结果还全面概述了孟加拉国银行的 SR 实践，这可能有助于监管机构、政策制定者、管理层、债权人和其他利益相关者做出投资和经济决策。为了鼓励 SR 承诺，政府可能需要关注所有制结构并实施鼓励外国投资的政策。据作者所知，这是五年来首次研究所有权结构如何影响孟加拉国银行业的 SR 实践。研究结果还全面概述了孟加拉国银行的 SR 实践，这可能有助于监管机构、政策制定者、管理层、债权人和其他利益相关者做出投资和经济决策。为了鼓励 SR 承诺，政府可能需要关注所有制结构并实施鼓励外国投资的政策。据作者所知，这是五年来首次研究所有权结构如何影响孟加拉国银行业的 SR 实践。研究结果还全面概述了孟加拉国银行的 SR 实践，这可能有助于监管机构、政策制定者、管理层、债权人和其他利益相关者做出投资和经济决策。为了鼓励 SR 承诺，政府可能需要关注所有制结构并实施鼓励外国投资的政策。据作者所知，这是五年来首次研究所有权结构如何影响孟加拉国银行业的 SR 实践。政府可能需要关注所有权结构并实施鼓励外国投资的政策。据作者所知，这是五年来首次研究所有权结构如何影响孟加拉国银行业的 SR 实践。政府可能需要关注所有权结构并实施鼓励外国投资的政策。据作者所知，这是五年来首次研究所有权结构如何影响孟加拉国银行业的 SR 实践。