Corporate Contributions to Sustainable Development Goals in Bangladesh: A Comprehensive Analysis of DSE-۳۰ Listed Companies

The paper aims to present how companies integrate Sustainable Development Goals (SDGs) into their reports, clarify corporate contributions to specific SDGs, and identify industries with significant SDGs engagement. Theoretical frameworks like legitimacy theory, stakeholder theory, and institutional theory suggest that companies report on SDGs to validate their activities in the eyes of stakeholders. Using content analysis with the PwC framework, this study examines DSE-۳۰ listed companies in Bangladesh from ۲۰۱۷ to ۲۰۲۱. The study highlights that, among the selected companies, ۶۲% of companies mentioned SDGs, with ۴۱% actively prioritizing (focusing on specific goals) SDGs and ۳۸% producing dedicated SDGs reports by ۲۰۲۱, which reflects a significant growth from previous years. Moreover, companies primarily focus on SDGs ۸, SDGs ۴, and SDGs ۱, while SDGs ۱۴ receives less attention due to fewer engagement opportunities. Financial institutions, banks, and food & allied sectors are prominent industry contributors, with average SDGs scores of ۹۲%, ۸۷%, and ۸۵%, respectively, highlighting their vital role in promoting sustainable development in Bangladesh. This study urges regulators to focus on developing mechanisms to evaluate corporate contribution to SDGs, highlights the need for businesses to adopt sustainable practices, and serves as a key resource for stakeholders promoting sustainable development.

کلیدواژه ها:

Corporate Contributions ، Corporate Social Responsibility Sustainability ، SDGs reporting