Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You and Your Team.

Learn More →

Revisiting the practices of corporate social and environmental disclosure in Bangladesh

Revisiting the practices of corporate social and environmental disclosure in Bangladesh Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a developing country like Bangladesh. The latest study on the state of CSED was conducted about 10 years ago. During this period, in addition to global diversities, many changes have occurred in the socio‐political scenario in Bangladesh. The Government of Bangladesh (GOB) has recently undertaken pragmatic steps in order to make institutional and organizational changes. Attempts are being made to ensure good governance in all parts of public administration, declaring war against corruption. The Securities and Exchange Commission (SEC), the controlling body for the stock exchanges, has taken necessary action to establish corporate governance of the listed companies in Bangladesh. Stakeholders of the companies are gradually becoming aware of corporate operations. These socio‐political and organizational changes might influence the social responsibilities of the corporate bodies that might ultimately be reflected in the disclosure practices of the listed companies. This study attempts to revisit the state of CSED through content analysis. Annual reports of 100 companies, listed both on the Dhaka Stock Exchange and the Chittagong Stock Exchange, are selected based on a stratified random sampling technique. The study reveals that the level of disclosure has improved over the last 10 years. Based on the proposed research instrument for content analysis, all sample companies (n = 100) in Bangladesh are found to disclose at least one item of disclosure on human resource issues; while community issues (47%), consumer issues (23%) and environmental issues (19%). From a global perspective, however, the level and the extent of disclosure are found to be meagre. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Social Responsibility and Environmental Management Wiley

Revisiting the practices of corporate social and environmental disclosure in Bangladesh

Download PDF
17 pages
Read Article

Loading next page...
 
/lp/wiley/revisiting-the-practices-of-corporate-social-and-environmental-6Em2y7BN0h
Publisher
Wiley
Copyright
Copyright © 2009 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1535-3958
eISSN
1535-3966
DOI
10.1002/csr.193
Publisher site
See Article on Publisher Site

Abstract

Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a developing country like Bangladesh. The latest study on the state of CSED was conducted about 10 years ago. During this period, in addition to global diversities, many changes have occurred in the socio‐political scenario in Bangladesh. The Government of Bangladesh (GOB) has recently undertaken pragmatic steps in order to make institutional and organizational changes. Attempts are being made to ensure good governance in all parts of public administration, declaring war against corruption. The Securities and Exchange Commission (SEC), the controlling body for the stock exchanges, has taken necessary action to establish corporate governance of the listed companies in Bangladesh. Stakeholders of the companies are gradually becoming aware of corporate operations. These socio‐political and organizational changes might influence the social responsibilities of the corporate bodies that might ultimately be reflected in the disclosure practices of the listed companies. This study attempts to revisit the state of CSED through content analysis. Annual reports of 100 companies, listed both on the Dhaka Stock Exchange and the Chittagong Stock Exchange, are selected based on a stratified random sampling technique. The study reveals that the level of disclosure has improved over the last 10 years. Based on the proposed research instrument for content analysis, all sample companies (n = 100) in Bangladesh are found to disclose at least one item of disclosure on human resource issues; while community issues (47%), consumer issues (23%) and environmental issues (19%). From a global perspective, however, the level and the extent of disclosure are found to be meagre. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Journal

Corporate Social Responsibility and Environmental Management – Wiley

Published: May 1, 2009

Keywords: ; ; ;

References

  • Corporate social reporting practices in Western Europe: Legitimating corporate behaviour?
    Adams, CA; Hill, WY; Roberts, CB.
  • Internal organizational factors influencing corporate social and ethical reporting – Beyond current theorising
    Adams, CA.
  • The impact of government and foreign influence on the Corporate Social Reporting: A case of Malaysia
    Amran, A; Devi, S.
  • Corporate Responsibility in Emerging Markets
    Baskin, J.
  • Social and environmental reporting in Indonesia
    Basalamah, AS; Jermias, J.
  • Corporate social and environmental responsibility in Asian countries and other geographical regions
    Baughn, CC; Bodie, NL; McIntosh, JC.
  • Social and environmental disclosure in Bangladesh
    Belal, AR.
  • A study of corporate social disclosures in Bangladesh
    Belal, AR.
  • The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh
    Belal, AR; Owen, DL.
  • Sustainability Accounting and Accountability
    Buhr, N.
  • The global reporting initiative and corporate sustainability reporting in Swedish companies
    Hedberg, CJ; Malmborg, FV.
  • Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
    Clarkson, PM; Yue, Li; Richardson, G; Vasvari, FP.
  • The legitimacy effect of social and environmental disclosure – A theoretical foundation
    Deegan, C.
  • The making and remaking of organization context, duality and the institutional process
    Dillard, JF; Rigsby, JT; Goodman, C.
  • Corporate social and environmental reporting on corporate websites: A study on listed companies of Bangladesh
    Dutta, P; Bose, S.
  • Analysis or purification: An institutional recommendation of financial analyst recommendations
    Fogarty, T; Rogers, R.
  • From CSR (1) to CSR (2): The maturing of business‐and‐society thought
    Frederick, WC.
  • A Japanese model of corporate social responsibility – A study of website reporting
    Fukukawa, K; Moon, J.
  • Corporate social reporting: Segmentation and characterization of Spanish companies
    García‐Sánchez, IM.
  • Corporate social and environmental reporting: A review of literature and a longitudinal study of UK disclosure
    Gray, RH; Kouhy, R; Lavers, S.
  • Corporate Social Reporting: Accounting and Accountability
    Gray, R; Owen, D; Maunders, K.
  • Corporate social disclosure practice: a comparative international analysis
    Guthrie, JE; Parker, ID.
  • Corporate social reporting: A rebuttal of legitimacy theory
    Guthrie, J; Parker, LD.
  • Some determinants of social and environmental disclosures in New Zealand companies
    Hackston, D; Milne, M J.
  • Voluntary disclosure on corporate social responsibility: A study on the annual reports of Bangladeshi companies
    Hossain, DM.
  • Corporate social reporting in Bangladesh
    Imam, S.
  • Motivations for an organization within a developing country to report social responsibility information
    Islam, MA; Deegan, C.
  • Bangladesh Environment
    Islam, N.
  • Socially Responsible Accounting
    Mathews, MR
  • Twenty‐five years of social and environmental accounting research: is there a silver jubilee to celebrate
    Mathews, MR.
  • Institutional organizations: Formal structures as myths and ceremonies
    Meyer, J; Rowan, B.
  • Exploring the reliability of social and environmental disclosures content analysis
    Milne, MJ; Adler, RW.
  • The cultural relativity of accounting and international patterns of social accounting
    Perera, MHB; Mathews, MR.
  • Cultural impact on Chinese corporate disclosure – A corporate governance perspective
    Qu, W; Leung, P.
  • Corporate environmental reporting practices in Bangladesh – A study of some selected companies
    Rahman, MA; Muttakin, MB.
  • Institutions and Organizations: Ideas and Interest
    Scott, WR.
  • The Italian experience in social reporting: An empirical analysis
    Secchi, D.
  • Environmental disclosure – A Bangladesh perspective
    Shil, NC; Iqbal, M.
  • A longitudinal study of corporate social reporting in Singapore: The case of banking, food & beverages and hotel industries
    Tsang, EWK.
  • Disclosure of social performance in the corporate reports of Bangladesh
    Uddin, MA; Uddin, MM; Ahmed, S.

You’re reading a free preview. Subscribe to read the entire article.

Try 2 weeks free now

DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

or browse the journals available

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$499/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

Sign up
for free
Start 14 day
Free Trial