The purpose of this study is to investigate whether sustainability disclosures are associated with value relevance in Bangladesh. The moderating effect of earnings management (EM) is also examined to observe the right direction in this relationship. Based on prior studies on sustainability disclosure and global reporting initiatives guidelines, this research uses the content analysis approach to assess the magnitude of sustainability initiatives of 30 Bangladeshi banking companies over the period 2009–2017. The Ohlson price model and discretionary accruals are also employed as measures of value relevant of sustainability disclosure and EM, respectively. The findings state that sustainability reports positively affect the equity value, whereas EM negatively moderates the direction of this association. The results also confirm that management should be responsive of the impending capital market effects of voluntary disclosures regarding sustainability issues. These findings could have several implications for banks, investors, and policymakers.

Using a sample of listed Bangladeshi banking companies for the period 2009-2017, this study investigated whether these banks which disclosed superior CSR information are more valued by the investors. CSR reports can also affect market value of equity because the sustainability report may be observed by the market participants to be a basis of supplementary and corresponding evidence along with the customary valuerelevant accounting variables. Finally, this study also analyses whether CSR disclosure by Islamic banks operating in banking industries is considered in a different way by investors than CSR disclosure by conventional banks. By using a modified Ohlson model, it is evident that CSR disclosure does have noteworthy positive influence on stock prices. Furthermore, CSR disclosure by Islamic banks is associated with higher market valuations than CSR disclosure by conventional banks. The reason behind the fact is that higher CSR information assists market participants to access the inherent risk associated to potential legal action and impending obligations, by this means sinking information asymmetries and the threat of adverse selection.

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▪ The methodology will involve a four-step process which uses a mixed methods data collection approach (quantitative, qualitative and participatory methods) ▪ This study contextualizes the value chain in Ontario's aquaponics, maps relevant stakeholders in the public and private sectors, discusses the role of key actors, and finally, identifies potential issues which could be addressed in future research to contribute to the profitable functioning and environmental sustainability of the industry.