http://afr.sciedupress.com Accounting and Finance Research Vol. 6, No. 4; 2017 Published by Sciedu Press 164 ISSN 1927-5986 E-ISSN 1927-5994 Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure Niaz Mohammad 1 , Md. Joynal Abedin 2 & Asif Rahman 3 1 School of Business, Department of Accounting, American International University-Bangladesh, Dhaka, Bangladesh 2 School of Business, Department of Finance, American International University-Bangladesh, Dhaka, Bangladesh 3 Accountant at Center for Natural Resource Studies-CNRS Dhaka, Bangladesh Correspondence: Niaz Mohammad, Assistant Professor, American International University-Bangladesh, Ka-66/1, Kuratoli Road, Kuril, Khilkhet, Dhaka 1229, Bangladesh Received: August 18, 2017 Accepted: September 12, 2017 Online Published: September 29, 2017 doi:10.5430/afr.v6n4p164 URL: https://doi.org/10.5430/afr.v6n4p164 Abstract Now-a-day’s businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors. Keywords: Sustainability, Corporate governance, Corporate social responsibility, Intellectual capital JEL Classification: G34, M14, O34 1. Introduction The business sector has evolved over the last few decades from classical ‘profit maximizing’ approach to a ‘social responsibly’ approach, where businesses are not only responsible to its stockholders but also to all of its stakeholders in a broader inclusive sense. Corporate Governance, in the simplest terms is a purposefully built structure of policies, norms and rules which govern corporations so as to make it fully functional in terms of its responsibilities to all its stakeholders. Corporate Social responsibility initiatives have become an integral part of business practice, regardless of the organization's type of markets. The recent mega corporate collapses in several developed countries has heightened the need to review provision of relevant intangible information to investors. The intellectual capital (IC) represents a subset of such assets not recognized in financial statements. Intellectual Capital is intellectual material that has been formalized, captured and leveraged to produce a higher-valued asset and if successfully managed leading to future benefit that does not have a physical or financial embodiment. The primary pupose of this paper is to investigate the extent of CG, CSR and IC dislcoure in the annual reports of listed conventional banks and out of fifty-six scheduled banks in Bangladesh, a sample of thirty banks is selected, and data for the sample is extracted from the annual reports covering a period of 2011 to 2015 are taken into consideration. 2. Objectives The main objective of this research is to critically examine the adaptation and continuation of Corporate Governance, Intellectual Capital disclosure and Corporate Social Responsibility activities by the Commercial Banks in Bangladesh and relate it to the sustainability of the banking sectors. Specifically this study aims to answer the following questions;