Corporate social reporting practice: Evidence from listed companies in Bangladesh

Shahidul Islam, Shaila Ahmed, Mohammad Azim

Research output: Contribution to journalArticle

44 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)130-145
Number of pages16
JournalJournal of Asia-Pacific Business
Volume10
Issue number2
DOIs
Publication statusPublished - 2009

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Keywords

  • corporate social reporting
  • corporate social responsibility (CSR)
  • Bangladesh

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