CSR Disclosure and Financial Performance Data of Bangladeshi Banks (FY2022)
Description
This dataset supports the research study titled “Corporate Social Responsibility Disclosure and Its Strategic Implications: A Comparative Study of Selected Commercial Banks in Bangladesh.” It contains structured financial and sustainability metrics for seven commercial banks in Bangladesh for the fiscal year 2022. The data includes: CSR Disclosure Index (CSRI) calculated using a 10-theme binary scoring method based on Bangladesh Bank’s SFD Circular No. 01. Return on Equity (ROE) computed from annual financial reports as a measure of profitability. Green Finance (%) representing the proportion of green loans disbursed relative to total loans, based on Bangladesh Bank disclosures. This dataset enables correlation analysis between CSR transparency and two critical outcomes—profitability and environmental finance performance. It is intended for use in academic research, policy analysis, and financial sustainability evaluation in emerging markets. Variables included: Bank Name CSR Disclosure Index (0–1 scale) Return on Equity (%) Green Finance (%) Source Documents: Audited Annual Reports (2022) of each bank Bangladesh Bank Green Finance Reports CSR guidelines from Bangladesh Bank (SFD Circular No. 01) License: Creative Commons Attribution (CC BY 4.0)
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Steps to reproduce
1.Bank Selection Select seven commercial banks in Bangladesh based on: Market share leadership CSR reporting availability Ownership type (private/state-owned) 2.Data Collection (FY2022) Downloaded audited annual reports and sustainability reports from each bank's official website. Collected green finance disclosures from Bangladesh Bank's published circulars and databases. 3.CSRI Calculation Identified 10 CSR themes based on Bangladesh Bank SFD Circular No. 01. Scored each theme: 1 = Theme disclosed with measurable activity or budget 0 = Not disclosed or vague Applied the formula: CSRI = (Sum of Disclosed Themes) / 10 4.Profitability (ROE) Calculation Formula used: ROE = (Net Profit After Tax / Average Shareholders’ Equity) × 100 5.Green Finance Calculation Formula used: Green Finance (%) = (Green Loans Disbursed / Total Loans Disbursed) × 100 6.Data Validation Cross-checked values with annual and sector-level publications. Peer-reviewed by co-researchers before publication.
Institutions
- Leading University Department of Business Administration