The Future Of SustainabilityReporting In Emerging Economies: : A case study of the clothing industry in Bangladesh

Abstract: This study aims to explore the future of sustainability reporting in emerging economies. The purpose is to better understand factors influencing sustainability reporting and its practice. Stakeholders' interest in sustainability has seen a rise in recent years. The study employed a qualitative research design, where sustainability reports and disclosures and semi-structured interviews were used to gather data for the thematic analysis. The study's finding reveals a variation in approach to the sustainability reporting practice in the Bangladeshi clothing industry, especially in how they are disclosed, where most sustainability reports produced are limited to financially involved stakeholders. NGOs like the BGMEA play an influential role in how sustainability reporting is practiced in the Bangladeshi clothing industry. Challenges that were revealed from this study were the profit-driven focus of the sustainability reporting practice, resource constraints within the companies, and lack of guidelines and expertise. The findings contribute to understanding sustainability reporting in the clothing industry in Bangladesh and suggest avenues for further research and development opportunities in reporting practices.