Narrow Results

This study is investigated the impact of ownership structure on bank’s risk and efficiency in Bangladesh. We have used Z-Score as risk-taking variable. As ownership structure is the main variable here, we have taken managerial ownership, institutional ownership, and general public ownership as proxies for ownership structure. Here, another important main variable efficiency has been used as a stability. For our study, we have selected 32 banks randomly. Data have been collected from annual reports of these banks. The time frame of the data is 2000–2014. The study results suggested that using Z-score as proxy for risk taking and the proxy of managerial ownership has negative association and the institutional ownership has significant positive effect on Z-score of commercial banks in Bangladesh. The proxies we have used for ownership structure i.e., managerial ownership and general public ownership have significant negative association on efficiency. On the other hand, institutional ownership has positive effect on the overall efficiency of the banks in Bangladesh. At the end of the study, we have also suggested some policy implications regarding ownership structure, risk, and efficiency of the banks.

The purpose of this study is to test whether sustainability reporting leads to better performance and creates value for investors in developing markets. This study examined the 32 Bangladeshi banks. The generalized method of moments (GMM) is used to analyze this study. Ordinary least square (OLS) is used for robustness check in this study. The finding of this study shows that there is a significant corporate social responsibility (CSR) and a negative association between environmental, social, and corporate governance (ESG) scores and bank performance of Bangladeshi banks. The result of ESG indicates that environmental, social and governance performances reduce both banks’ profitability and values. The results of the research show that ESG has a significant CSR, insignificant ED and CG and negative impact on the performance of banks and the economic benefits of shareholders. Unfortunately, this study also shows that there is no relationship between environmental disclosure, corporate governance (ECG) and bank performance (ROE). Finally, this study provides a policy implication and future guidelines to all stakeholders.