Journal ArticleUnknown
The impact of CEO attributes on sustainability performance: evidence from an emerging economy
Author Affiliations
North South University
Published InAccounting Research Journal
Year2023
Citations16
Abstract
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…
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