Research Instruments and data set

1,178 firm-year observations from 62 listed financial institutions in Bangladesh form a balanced panel from 2005 to 2023. The dataset includes 30 banks, 22 non-bank financial institutions, and 10 insurance companies. Data on sustainability performance, intellectual capital disclosure, and governance variables were collected from annual reports by Md Qamruzzaman for empirical panel estimation.

Use Cases

• Modeling the relationship between sustainability performance and firm profitability based on collected financial metrics.
• Analyzing the impact of board independence and foreign ownership on human and natural capital disclosure.
• Investigating the determinants of green funding intensity across different types of financial institutions.

Strengths

• Covers a balanced panel of 62 firms over 19 years (2005-2023), yielding 1,178 observations.
• Includes a specific mix of 30 banks, 22 non-bank financial institutions, and 10 insurance companies.
• Explicitly tracks multiple disclosure types: sustainability, intellectual capital, human capital, and natural capital.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• The dataset is very small (227.4 KB), indicating limited scope and likely aggregated summary statistics rather than raw firm-level data.
• Data may reflect geographic bias inherent to its single-country (Bangladesh) focus.

Provenance

Source

Annual reports of listed financial institutions in Bangladesh.

Collection Method

Data collection for empirical analysis and panel estimation purposes.

Time Range

2005 to 2023

Freshness

Last updated 2026-05-31 07:24:12; freshness should be verified.

Geography

Bangladesh