Corporate Governance Disclosure

Corporate Governance (CG) largely determines how well the interests of the stakeholders are being maintained. The disclosure practices of banking companies need to have a comprehensively system in order to meet the needs of different stakeholders. This book has been opted for in-depth inquiry into the corporate governance disclosure practices in the annual reports of the selected listed banking companies in Bangladesh. The study finds that all the sample companies disclose corporate governance information as per regulatory requirements laid down in clause 1.5 of the SEC Notification, 2012. However, disclosure practices of the listed banking companies are not found uniform. The focus of this study was to empirically examine the mandatory corporate governance disclosure and the relationship between various corporate attributes and with the level of that mandatory disclosure of the banking companies of Bangladesh. This study aims to explore the corporate voluntary disclosure practices of the listed commercial banks in Bangladesh. The study shows that the sample banks do not disclose adequate voluntary disclosure in addition to mandatory disclosures in the annual report.