Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh

Contents:

Author Info

  • Rouf, Md. Abdur

    ()
    (Asian University of Bangladesh)

Registered author(s):

    Abstract

    This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific factors and corporate social responsibility disclosures. Data are taken from annual reports of 2007 of the listed companies of Dhaka Stock Exchanges. The study uses ordinary least squares regression model to examine the relationship between explanatory variables and corporate social responsibility disclosure and un-weighted relative disclosure index to measure voluntary disclosure. The extent of CSRD level is measured using 39 items of information. The result shows a positive association between proportion of Independent Directors (INDs) and Corporate Social Responsibility Disclosure (CSRD). But, size of the firm does not affect the level of corporate social responsibility disclosure. Control variables suggest that Board Leadership Structure (BLS), Board Audit Committee (BAC) and Percentage Return on Equity (PROE) are positively associated with company’s corporate social responsibility disclosure (CSRD). The result shows that a higher proportion of independent non-executive directors on a board is positively related to the level of corporate social responsibility disclosure but the extent of corporate social responsibility disclosure is negatively related for firm’s size.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.berjournal.com/the-corporate-social-responsibility-disclosure-a-study-of-listed-companies-in-bangladesh-2
    File Function: Full text
    Download Restriction: no

    Bibliographic Info

    Article provided by Uludag University, Faculty of Economics and Administrative Sciences in its journal Business and Economics Research Journal.

    Volume (Year): 2 (2011)
    Issue (Month): 3 (July)
    Pages: 19

    as in new window
    Handle: RePEc:ris:buecrj:0050

    Contact details of provider:
    Email:
    Web page: http://www.berjournal.com/
    More information through EDIRC

    Related research

    Keywords: Corporate Social Responsibility; Disclosure; Voluntary disclosure; Corporate Governance; Annual Report;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ris:buecrj:0050. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adem Anbar).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.