Corporate Social Responsibility Disclosure in Bangladesh
This study looks into the association between corporate characteristics and corporate social esponsibility disclosure (CSRD) in annual reports of listed companies in Bangladesh. Seventy annual reports of nonfinancial companies for the year 2010 have been taken as sample to find the empirical result of this study. The study reports that the mean score of CSRD is five and 75 percent companies disclose 7 items voluntarily which is 20 percent of total disclose-able items. So, companies in general have not responded enough to disclose CSR items in the annual reports. The explanatory ariables total assets, profitability, MNC affiliation and listing age are insignificant factors for CSRD while market capitalization has statistically significant effect on CSRD. It is expected that the usefulness of this research work will be acknowledged by potential and present investors, stakeholders, policy makers, and regulatory bodies of the country.
