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Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market

Author

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  • Moazzem Hossain
  • Angela Hecimovic
  • Aklema Choudhury Lema

Abstract

type="main"> This study examines corporate social responsibility reporting practices in the rapidly growing mobile telecommunications industry in Bangladesh. This industry sector is one of the fastest growing in the world making it an attractive global investment. Using content analysis we reviewed and analysed the annual reports of four major mobile companies between 2008 and 2011. The findings reveal that mobile telecommunications companies in Bangladesh disclose social and environmental responsibility information across a range of categories. We find that these mobile companies provide significant benefits to education and health in Bangladesh and that their focus on community and development disclosures are motivated in part by seeking to maintain legitimacy in an extremely competitive industry.

Suggested Citation

  • Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    • Handle: RePEc:bla:ausact:v:25:y:2015:i:4:p:389-404
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    References listed on IDEAS

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    Cited by:

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    2. Haruna Maama & Msizi Mkhize, 2020. "Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 230-244, December.
    3. Yubin Zheng & Md. Harun Ur Rashid & Abu Bakkar Siddik & Wei Wei & Syed Zabid Hossain, 2022. "Corporate Social Responsibility Disclosure and Firm’s Productivity: Evidence from the Banking Industry in Bangladesh," Sustainability, MDPI, vol. 14(10), pages 1-19, May.
    4. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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