Alam, Md. MahmudulAhnaf, Muttaqi Mashrur2026-08-192026-08-1920262026-02ID 20204003https://hdl.handle.net/10361/29344This internship report is submitted in partial fulfillment of the requirements for the degree of Bachelor of Business Administration, 2026.Cataloged from PDF version of internship report.Includes bibliographical references (page 63).This report provides an evaluation of the Environmental, Social, and Governance (ESG) disclosure of the IDLC Finance PLC which is a top non-banking financial institution in Bangladesh. The paper assesses the form, uniformity, and efficiency of ESG-related reporting through a qualitative analysis of annual report releases in 2020-24 with benchmarking of the results against selected financial institutions. The results suggest that although IDLC shows a high level of governance practices and increasing awareness of sustainability issues, ESG reporting is mainly narrative and is not based on standardized quantitative indicators, at least in the environmental and social aspects. The lack of a single reporting system, data fragmentation, and manual processes also curtail the reliability and comparability of ESG information. The report suggests a staged and realistic solution to enhancing ESG reporting, such as incorporating ESG data in management information systems, introducing quantitative indicators gradually, and reporting based on the established frameworks of sustainability reporting, including TCFD and IFRS S1/S2. With the sustainable regulation trend worldwide, the initial steps of IDLC in ESG integration place the organization in a good position, as long as the company persists in investing in information systems, reporting frameworks, and governance systems.64 pagesen-USAttribution-NonCommercial-NoDerivatives 4.0 InternationalBRAC University internship reports are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission.http://creativecommons.org/licenses/by-nc-nd/4.0/Financial servicesNon-banking financial institutionsFinancial sustainabilityESG disclosureIDLC Finance PLCFinancial institutions--Bangladesh.Non-governmental organisations; finance; sustainability.Financial services industry.Internship Report