The purpose of this paper is to know the rules and regulations of sustainability reporting in Bangladesh, the extent of sustainability reporting practice, way of reporting in banking companies of Bangladesh and to assess the disclosure of environmental aspects in sustainability report of the banking companies in Bangladesh for developing a sustainable reporting culture. Global Reporting Initiative (GRI) plays a leading role in developing guidelines in the preparation of sustainability reports.

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... hat's why GRI's standard guideline is taken into consideration. The study revealed that sustainability related information in the banking company's annual report was not sufficient enough. Moreover, in most of the cases, it was found that the information regarding sustainability reporting did not meet the standard of GRI guidelines. The study sketches the current sustainability reporting trends and practices of the banking industry in Bangladesh. Specifically, the environmental aspect of sustainability reporting is the focal point of this study. Reporting style, report size, items disclosed in the report, environmental awareness activities, and future direction related to sustainability reporting practice are also found in this study. It can help different levels of managers, organizations, stakeholders and regulatory authorities to identify issues and areas that they could be focused on to formulate future plans for making a sustainable future reporting culture in the banking sector of Bangladesh in order to make the world more sustainable.