A study of corporate social disclosures in  Bangladesh

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Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Document Information:
Title:	A study of corporate social disclosures in Bangladesh
Author(s):	Ataur Rahman Belal, (Sheffield University Management School, University of Sheffield, UK)
Citation:	Ataur Rahman Belal, (2001) "A study of corporate social disclosures in Bangladesh", Managerial Auditing Journal, Vol. 16 Iss: 5, pp.274 - 289
Keywords:	Bangladesh, Company reports, Corporate responsibility, Disclosure, Social responsibility
Article type:	General review
DOI:	10.1108/02686900110392922 (Permanent URL)
Publisher:	MCB UP Ltd
Abstract:	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.