Research Instruments and data set

The study uses a balanced panel of 62 listed financial institutions in Bangladesh from 2005 to 2023, yielding 1,178 firm year observations. The sample includes 30 banks, 22 non bank financial institutions, and 10 insurance companies. Data are collected from annual reports and cover sustainability performance, intellectual capital disclosure, human capital disclosure, natural capital disclosure, firm size, profitability, debt ratio, board independence, foreign ownership, and green funding intensity for empirical analysis and panel estimation purposes.