Corporate Social Responsibility Reporting in Developing Countries: The Case of Bangladesh

By A. Belal. 2008

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Corporate social reporting (CSR) in emerging economies: A review and future direction (2009, background): “Within the BRICs group of countries a significant number of Brazilian companies undertake extensive CSR (Belal, 2008) but very little or no research has been reported in this regard.”
Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies (2013, background): “Soobaroyen and Ntim (2013), the first paper in this special issue, undertakes a critical scrutiny of HIV (Human Immuodeficiency Virus)/AIDS (Acquired Immune Deficiency Syndrome) disclosure behaviour within the corporate annual and ustainability reports of the South African companies against the benc”
The absence of corporate social responsibility reporting in Bangladesh (2011, methodology): “Belal (2008) presents a study of the CSR disclosures made within the corporate annual reports (related to the year 1999/2000) of 87 Bangladeshi companies4 using a framework of 20 disclosure categories including the categories of poverty alleviation, equal opportunities and child labour.”
Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study (2018, background): “These include dependence on foreign aid, a lack of education, a lack of political will, a lack of resources, a lack of enforcement capabilities, and weak government structures [15–17].”