Article2009

Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh

Mohammad Istiaq Azim · Shaila Ahmed · Md. Shahidul Islam

109 citations0/0 files storedJournal of Asia-Pacific Business

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

Abstract

This article presents an empirical investigation into the corporate social reporting practices of listed companies from Bangladesh, where corporate social reporting is a matter of voluntary disclosure. Analysis of annual reports published in 2007 reveals that only 15.45% of listed companies made such disclosures. This article presents an extensive survey of the contents, form, nature, and extent of corporate social reporting practices of listed companies. Analysis over a wide range of industries reveals that companies in the banking sector secure the highest rank in terms of corporate social reporting; three fourths of all disclosures are generalized qualitative statements without any attempt at attestation; more than one half of the disclosures are located in the director's report; and the mean amount of disclosures was less than half a page.

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References

1984Content Analysis: An Introduction to its Methodology.2019Content Analysis: An Introduction to Its Methodology 2002Introduction 1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1999Exploring the reliability of social and environmental disclosures content analysis

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2012Scoring CSR Reporting in Listed Companies – Evidence from Italian Best Practices 2016Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India 2020Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh 2017Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh 2022Empirical analysis of the corporate social responsibility and financial performance causal nexus: Evidence from the banking sector of Bangladesh

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