Sustainability reporting is a critical hedge for Bangladesh as the country moves towards LDC graduation. It also has one of the lowest reporting rates in South Asia which is a matter of concern. The highly regulated financial sector has been the best performing, juxtaposed with the highly polluting industries such as the tanneries, which consistently underperformed in this context.

LDC graduation is a significant milestone in the developmental journey of Bangladesh. While Bangladesh is preparing for this landmark transition, there is a need to make appropriate preparations for this anticipated transition. The SDG Platform strongly feel that this transition is aligned with the SDG objectives of inclusivity and the spirit of LNOB. To date, the LDC graduation strategies have focused mainly on production, market access, preference erosion and trade.