The study looked at how companies in the fuel and power industry in Bangladesh report on sustainability. They created a sustainability reporting index and found that on average, companies only report 20.14% of the required information. Economic sustainability was reported the most, while environmental sustainability was reported the least. Larger and older companies tend to report more on sustainability. However, board composition and ownership structure did not have a significant impact on sustainability reporting. The study suggests that mandatory guidelines or global standards should be enforced to improve sustainability reporting in Bangladesh.