A study of corporate social disclosures in Bangladesh


Most of the corporate social reporting (CSR) studies conducted so far have been in the context of developed countries. Very few studies are available on the CSR practices in developing countries. Given the different socio-economic context of developing countries it is argued that it is important to learn about the CSR practices in those countries. This study reports the results of a survey of CSR practices in Bangladesh. The main contribution of this paper is that in addition to measuring the extent and volume of disclosures by using content analysis, it explores the socio-political and economic context in which these disclosures take place.

Publication DOI: https://doi.org/10.1108/02686900110392922
Divisions: Aston Business School > Accounting
Aston Business School > Economics, Finance & Entrepreneurship
Aston Business School
Additional Information: © MCB UP Limited 2001 Published by MCB UP Ltd
Uncontrolled Keywords: Bangladesh,company reports,corporate responsibility,disclosure,social responsibility
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Related URLs: http://www.emer ... 8&show=abstract (Publisher URL)
PURE Output Type: Article
Published Date: 2001
Authors: Belal, Ataur R. ( 0000-0001-6144-8907)



Version: Accepted Version

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