Purpose

This study aims to empirically examine the influence of CEO characteristics on the sustainability performance of listed banks in Bangladesh through the lens of upper echelons theory.

Design/methodology/approach

The authors estimated sustainability performance score based on a hand collected data set from the annual report and sustainability reports of the Bangladeshi listed banks. Following Clarkson et al. (2008), the sustainability index developed by Ong et al. (2016) and the G4 sustainability reporting standards of the global reporting initiative (GRI), a unique scoring index was developed to gather and assess sustainability data from listed banks. A panel regression analysis model is used to investigate the impact of CEO attributes on sustainability performance.

Findings

The findings of this study reveal that higher academic qualifications, greater industry experience and a longer tenure of the CEO have a significant and positive impact on the sustainable performance of the Bangladeshi listed banks. Furthermore, this study reveals that Bangladeshi listed banks are considerably behind in implementing the sustainability recommendations of Bangladesh Bank.

Originality/value

This study provides new evidence of how CEOs’ attributes can affect the sustainability reporting of Bangladeshi listed banks. Furthermore, this study measures the real contribution towards sustainability performance compared with the general claims about sustainability made by listed banks in Bangladesh.

中文翻译：

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CEO 属性对可持续发展绩效的影响：来自新兴经济体的证据

目的

本研究旨在通过高层理论的视角实证检验首席执行官特征对孟加拉国上市银行可持续发展绩效的影响。

设计/方法论/途径

作者根据从孟加拉国上市银行的年度报告和可持续发展报告中手工收集的数据集估算了可持续发展绩效得分。继克拉克森等人之后。(2008)，Ong等人开发的可持续性指数。(2016) 和全球报告倡议组织 (GRI) 的 G4 可持续发展报告标准，制定了独特的评分指数来收集和评估上市银行的可持续发展数据。使用面板回归分析模型来研究首席执行官属性对可持续发展绩效的影响。

发现

本研究结果表明，较高的学历、丰富的行业经验和较长的首席执行官任期对孟加拉上市银行的可持续绩效具有显着和积极的影响。此外，这项研究表明，孟加拉国上市银行在实施孟加拉国银行的可持续发展建议方面远远落后。

原创性/价值

这项研究提供了新的证据，证明首席执行官的特质如何影响孟加拉国上市银行的可持续发展报告。此外，本研究还衡量了与孟加拉国上市银行对可持续发展的一般主张相比对可持续发展绩效的实际贡献。