CSR Disclosure and Financial Performance Data of Bangladeshi Banks (FY2022)

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)