Browsing by Author "Rathnayake, R.M.D.L.D."

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    Sustainable Development in Sri Lankan Banks: A Non-Financial Disclosure Analysis
    (2023) Rathnayake, R.M.D.L.D.; Weligamage, S.S.
    The purpose of this study is to contribute to the ongoing discussion about Sri Lankan bank contribution toward sustainable development Goals (SDGs). This research aims to identify the scope of the contribution and SDGs approach among banks. A score is derived from four variables using the literature to identify the Sri Lankan banks' contribution to the SDGs and the extent of reporting about SDGs. The information mentioned by the banks about sustainable development in the non-financial reports has been considered through manual content analysis. The results of the study revealed that banks are paying more attention to SDGs that benefit the business. Different approaches of banks to SDGs can be seen. The study's findings confirm that there are differences in the attitudes of the banks toward the SDGs. This study is useful for bank managers and decision-makers to develop policies to support organisations in contributing to the SDGs and for taking strategic advantage of implementing the SDGs.