Corporate social responsibility reporting : illustrations from a less-developed country
Date
2009
Authors
Azim, M.I.
Ahmed, S.
Islam, S.
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Advisors
Journal Title
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Volume Title
Type:
Journal article
Citation
Journal of the Asia Pacific Centre for Environmental Accountability, 2009; 15(1):2-12
Statement of Responsibility
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Abstract
This study examines the extent of corporate social reporting practice in a less developed country, Bangladesh. Annual reports from all listed companies on the Dhaka stock exchange were collected and examined using content analysis. The results provide insight into the extent and nature of corporate social reporting practice in Bangladesh. The findings show that one in every seven listed companies made corporate social disclosures. Analysis reveals that documentation of information disclosed in the annual report is mostly positive and descriptive in nature; information about ‘human resources’ is the most voluminous; most corporate social disclosures are located in the Director’s report.