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.
- corporate social reporting
- corporate social responsibility (CSR)
Islam, S., Ahmed, S., & Azim, M. (2009). Corporate social reporting practice: Evidence from listed companies in Bangladesh. Journal of Asia-Pacific Business, 10(2), 130-145. https://doi.org/10.1080/10599230902885556