The Future of Sustainability Accounting in Bangladesh: A Conceptual Framework for Integrating Financial and Non-Financial Reporting.

This study explores the future of sustainability accounting in Bangladesh by proposing a conceptual framework that integrates financial and non-financial reporting. In Bangladesh: Traditional accounting focuses mainly on financial results such as profit and loss. However, companies are now expected to report on their social and environmental impacts as well. This paper reviews existing reporting practices, highlights problems of standardization, and proposes a conceptual framework for integrating sustainability information with financial reporting in Bangladesh. The aim is to show how sustainability accounting can improve transparency, investor confidence, and long-term business value.