The absence of corporate social responsibility reporting in Bangladesh

Belal, Ataur R. and Cooper, Stuart M. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22 (7), pp. 654-667.

Abstract

This paper aims to broaden the present corporate social responsibility (CSR) reporting literature by extending its focus to the absence of CSR reporting within a developing country, an area which, to date, is relatively under researched in comparison to the more widely studied presence of CSR reporting within developed Western countries. In particular this paper concentrates upon the lack of disclosure on three particular eco-justice issues: child labour, equal opportunities and poverty alleviation. We examine why this is the case and thereby illuminate underlying motives behind corporate unwillingness to address these issues. For this purpose, 23 semi-structured interviews were undertaken with senior corporate managers in Bangladesh. The findings suggest that the main reasons for non-disclosure include lack of resources, the profit imperative, lack of legal requirements, lack of knowledge/awareness, poor performance and the fear of bad publicity. Given these findings the paper raises some serious concerns as to why corporations would ever be expected to voluntarily report on eco-justice issues where performance is poor and negative publicity would be generated and profit impaired. Further research is still required to uncover current injustices and to imagine what changes can be made.

Publication DOI: https://doi.org/10.1016/j.cpa.2010.06.020
Divisions: Aston Business School > Accounting
Aston Business School > Accounting Research Group
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Additional Information: NOTICE: this is the author’s version of a work that was accepted for publication in Critical Perspectives on Accounting. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Belal, Ataur R. and Cooper, Stuart M, The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, vol. 22, no. 7 (2011) DOI 10.1016/j.cpa.2010.06.020
Uncontrolled Keywords: absence,CSR reporting,eco-justice issues,bangladesh,Accounting,Information Systems and Management,Finance,Sociology and Political Science
Published Date: 2011-10

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