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Determinants of corporate social disclosure: Empirical evidence from Bangladesh

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  • Muttakin, Mohammad Badrul
  • Khan, Arifur

Abstract

We explore the potential firm and industry characteristics that determine the corporate social responsibility (CSR) disclosure practises by Bangladeshi listed firms. We use a CSR disclosure checklist to measure the extent of CSR disclosure in the annual reports and a multiple regression analysis to examine the determinants of CSR disclosure. Our study finds that CSR disclosure has positive and significant relationships with export-oriented sector, firm size and types of industries. We also find a negative relationship between CSR disclosure and family ownership. The overall findings of our study provide empirical evidence which suggests that a number of firm and industry characteristics are important determinants of the extent of CSR disclosures in a developing country like Bangladesh. Our findings can help the policy makers to adopt necessary regulatory reform to improve the CSR practises and enhance organisational legitimacy.

Suggested Citation

  • Muttakin, Mohammad Badrul & Khan, Arifur, 2014. "Determinants of corporate social disclosure: Empirical evidence from Bangladesh," Advances in accounting, Elsevier, vol. 30(1), pages 168-175.
    • Handle: RePEc:eee:advacc:v:30:y:2014:i:1:p:168-175
    DOI: 10.1016/j.adiac.2014.03.005
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