Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh

By M. Azim, Shaila Ahmed, M. Islam. 2009

131 citations recorded by the source corpus.

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.

Subfields: Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b0756a9a1dcf5007b47d2743fa5a0e4cc0003bc6

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Citations in the corpus

An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019, methodology): “Corporate social responsibility disclosure (CSRD) was explored for developing countries by MI Azim, S Ahmed and MS Islam [78].”
Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, background): “These buyers’ codes of conduct rely heavily on the idea of social compliance and for companies to act responsibly and be accountable for the impacts they have on the social, political and ecological environments (Azim et al., 2009).”
Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, unknown): “Azim et al. (2009), in a recent study of CSR disclosures by listed public companies in Bangladesh in 2007, revealed that only around 16 % companies made such voluntary disclosures.”
The worldwide diffusion of the global reporting initiative: what is the point? (2012, background): “In addition, Azim et al. (2009) present an empirical investigation into the corporate social reporting practices of listed companies from Bangladesh, revealing that companies in the banking sector have the highest rank in terms of corporate social reporting.”
Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “A literature review highlights the dearth of academic research into CSRD in developing countries (Azim et al., 2009), although there have been a large number of studies in the western world.”