Corporate Social Responsibility Disclosure in Bangladesh

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Abstract

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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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.

How to Cite This Article

Dr. Mohammad Abu Sufian. . "Corporate Social Responsibility Disclosure in Bangladesh". Global Journal of Management and Business Research GJMBR Volume 12, GJMBR-A Volume 12 (GJMBR Volume 12 Issue 14, GJMBR Volume 12 Issue A14).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
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GJMBR-B Classification FOR Code:150303 JEL Code: M14
Version of record

v1.2

Language
English
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Corporate Social Responsibility Disclosure in Bangladesh

Dr. Sufian
Dr. Sufian Pabna Science and Technology University