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Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh

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Author Info

  • Md Habib-Uz-Zaman Khan
  • Abdel K. Halabi
  • Martin Samy

Abstract

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting. Findings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations. Originality/value – The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.

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Bibliographic Info

Article provided by Emerald Group Publishing in its journal Social Responsibility Journal.

Volume (Year): 5 (2009)
Issue (Month): 3 (August)
Pages: 344-357

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Handle: RePEc:eme:srjpps:v:5:y:2009:i:3:p:344-357

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Web page: http://www.emeraldinsight.com

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Web: http://www.emeraldinsight.com/srj.htm

Related research

Keywords: Bangladesh; Banking; Corporate social responsibility; Information disclosure;

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Cited by:
  1. Vicente Lima Crisóstomo & Fátima de Souza Freire & Felipe Cortes de Vasconcellos, 2011. "Corporate social responsibility, firm value and financial performance in Brazil," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 295-309, July.
  2. Sasan Ghasemi & Mehran Nejati, 2013. "Corporate social responsibility: opportunities, drivers and barries," International Journal of Entrepreneurial Knowledge, Vysoka skola podnikani, a. s. (Business School plc), vol. 1(1), pages 33-37, December.

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