GARBI: Sustainability Accounting Readiness for 20 Bangladeshi Universities

20 Bangladeshi universities are assessed for sustainability accounting readiness using the Green Accounting Readiness and Budgeting Integration (GARBI) framework. The dataset includes supplementary materials, coding frameworks, robustness diagnostics, simulation outputs, and Python reproducibility code from the associated study. Author Shaikh Afnan Birahim published the 167.8 MB ZIP file on figshare under a CC-BY-4.0 license, last updated on 2026-05-28.

Use Cases

• Benchmarking university sustainability performance based on the GARBI framework indicators.
• Simulating green budget-tagging and allocation strategies using the provided materials.
• Conducting sensitivity analysis on indicator weighting schemes for sustainability readiness scores.
• Reproducing the study's analysis of public-document disclosures from universities.
• Developing similar sustainability accounting frameworks for other educational sectors or regions.

Strengths

• Includes a structured framework (GARBI) informed by GRI guidance and climate-budgeting frameworks.
• Contains reproducibility materials like Python code and validation outputs.
• Focuses on a specific geographic context (Bangladesh) with 20 universities analyzed.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Row count is unknown, which may limit suitability assessment.
• The data's freshness should be verified as the last update timestamp is in the future (2026-05-28).

Provenance

Source

figshare

Collection Method

Structured public-document analysis of university materials.

Freshness

Last updated 2026-05-28 08:07:11

Geography

Bangladesh