{
  "abstract": "This study examines how Environmental, Social, and Governance (ESG) practices align with the United Nations Sustainable Development Goals (SDGs) among 296 firms listed on the Dhaka Stock Exchange in Bangladesh, which is used here as a climate-vulnerable emerging-economy case. Using 30 ESG and country-specific indicators, composite index construction, regression analysis, and factor analysis, the study evaluates the depth, sectoral variation, and institutional drivers of ESG adoption. The findings show that ESG engagement among listed firms is predominantly governance- and compliance-led, with relatively stronger performance in social and governance dimensions than in environmental and innovation-oriented areas. Export-oriented sectors, especially textiles and pharmaceuticals, demonstrate comparatively stronger alignment with labor- and health-related SDGs, whereas climate action, clean energy, and green innovation remain underdeveloped. The results further suggest that governance mechanisms and regulatory compliance improve ESG-SDG alignment, but often in ways that reflect symbolic rather than transformative sustainability adoption. By highlighting how institutional pressures shape the quality of ESG implementation in Bangladesh, the study contributes context-specific evidence to the broader debate on ESG effectiveness, substantive green transformation, and corporate SDG engagement in emerging markets.",
  "abstract_shown": true,
  "affiliations": [
    "CIU Business School, Chittagong Independent University, 12, Jamal Khan Road, Kotwali, Chattogram, 4000, Bangladesh"
  ],
  "article_type": null,
  "arxiv": null,
  "author_total": 1,
  "authors": [
    {
      "affs": [
        0
      ],
      "name": "Emon Kalyan Chowdhury"
    }
  ],
  "bibtex": "https://research.draconitic.com/paper/a2vh5kpww92z9.bib",
  "cited_by": 0,
  "doi": "10.1016/j.igd.2026.100401",
  "fulltext_url": "http://www.sciencedirect.com/science/article/pii/S2949753126000792",
  "id": "a2vh5kpww92z9",
  "issns": [
    "2949-7531"
  ],
  "landing_url": "https://doi.org/10.1016/j.igd.2026.100401",
  "language": "en",
  "licence": "CC-BY",
  "licence_label": "CC BY",
  "licence_source": "journal",
  "licence_url": "https://creativecommons.org/licenses/by/4.0/",
  "metadata_licence": null,
  "native_subjects": [
    [
      "lcc",
      "GE1-350"
    ],
    [
      "lcc",
      "T"
    ],
    [
      "openalex",
      "1408|Corporate Social Responsibility Reporting"
    ]
  ],
  "openalex": "W7223300003",
  "pdf_url": "https://www.sciencedirect.com/science/article/pii/S2949753126000792/pdf",
  "pmcid": null,
  "pmid": null,
  "published": "2026-10-25",
  "publisher": "Elsevier",
  "ris": "https://research.draconitic.com/paper/a2vh5kpww92z9.ris",
  "sources": [
    {
      "first_seen": "2026-10-30T13:44:54Z",
      "native_id": "55e335551dc54712ab344fc6dc75195a",
      "source": "doaj",
      "url": "https://doi.org/10.1016/j.igd.2026.100401"
    }
  ],
  "subjects": [
    {
      "field": "earth",
      "origin": "lcc:GE1-350",
      "subfield": "environmental-science"
    }
  ],
  "title": "Corporate governance and Environmental, Social, and Governance practices as drivers of alignment with the sustainable development goals: Evidence from Bangladesh",
  "title_text": "Corporate governance and Environmental, Social, and Governance practices as drivers of alignment with the sustainable development goals: Evidence from Bangladesh",
  "type": "peer-reviewed",
  "updated_at": "2026-10-30T13:44:54Z",
  "url": "https://research.draconitic.com/paper/a2vh5kpww92z9",
  "venue": "Innovation and Green Development",
  "versions": []
}