Articlegold2013

Ownership Structure and Corporate Social Responsibility Disclosure in Bangladesh

56 citations0/0 files storedInternational Journal of Economics and Financial Issues

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

ABSTRACT: The quest of this research paper is to look into the association between corporate ownership structure variables and corporate social responsibility disclosure (CSRD). Seventy annual reports for the year 2010 of non financial companies with listed Dhaka Stock Exchange in Bangladesh have been considered as sample to find the empirical result of this study. The study reveals that the mean score of CSRD is 6.41 and 75 percent sample companies disclose seven items voluntarily which is 16 percent and 20 percent of total disclose-able items respectively. In general, companies have not responded enough to disclose CSR items in the annual reports. The multivariate analysis of this study shows that the ownership concentration of firm has a positive association with CSRD. But this study does not find any association of other variables of ownership structure such as number of shareholders, foreign ownership and board size on CSRD. It is expected that the contribution of this research work will be acknowledged by potential and present investors, stakeholders, policy makers, potential researchers and regulatory bodies of the country.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1995Corporate social and environmental reporting 2003Corporate governance and voluntary disclosure 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations 1990Corporate social disclosure practice: a comparative international analysis 2002Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore 2008The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms

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