Purpose This research aims to identify the level of discourses in sustainability reporting and integrate sustainable development goals (SDGs) for Bangladeshi companies listed on the Dhaka Stock Exchange from 2017 to 2022. Design/methodology/approach Fairclough's three-dimensional framework (1995) was employed to analyze sustainability discourse. The study examines audited annual reports from the top 30 listed companies over six years, comprising a total of 180 observations. Findings This study provides exploratory insights into corporate initiatives addressing various SDGs themes. Most companies disclose information about climate change vulnerability, corporate social responsibility, and expenditures on education, health and environmental efforts, yet fail to fully integrate these aspects into their core business activities. Research limitations/implications The paper focuses on a sample of thirty companies over a six-year period, which may restrict the breadth of findings. Also, a significant portion of SDGs disclosures remain rhetorical, emphasizing corporate messaging strategies rather than conducting a substantive impact assessment. Field-based approaches, such as interviews with senior officials overseeing SDGs implementation would provide deeper insights into corporate motivations and challenges. Practical implications The results offer valuable insights for managers of multinational and private enterprises, supporting efforts to align business practices with SDGs and contribute to achieving sustainability targets by 2030. Originality/value This study contributes to the extant body of critical discourse analysis while exploring the integration of SDGs into business activities within the Bangladeshi corporate landscape.
Mohammad et al. (Thu,) studied this question.
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