Corporate Social Responsibility Disclosure in Bangladesh

1
Dr. Mohammad Abu Sufian
Dr. Mohammad Abu Sufian
1 Pabna Science and Technology University

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GJMBR Volume 12 Issue 14

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This study looks into the association between corporate characteristics and corporate social responsibility 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 variables 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.

18 Cites in Articles

References

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  5. D Hossain,A Khan,I Yesman (2004). The Nature of Voluntary Disclosures on Human Resource in the Annual Reports of Bangladeshi Companies.
  6. Lori Holder-Webb,Jeffrey Cohen,Leda Nath,David Wood (2007). The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms.
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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. Mohammad Abu Sufian. 1970. \u201cCorporate Social Responsibility Disclosure in Bangladesh\u201d. Unknown Journal GJMBR Volume 12 (GJMBR Volume 12 Issue 14): .

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GJMBR Volume 12 Issue 14
Pg. 149- 155
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This study looks into the association between corporate characteristics and corporate social responsibility 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 variables 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.

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Corporate Social Responsibility Disclosure in Bangladesh

Dr. Mohammad Abu Sufian
Dr. Mohammad Abu Sufian Pabna Science and Technology University

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