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The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh

Citations

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Cited by:

  1. Masud, Abdul Kaium, 2011. "CSR practices of private commercial bank's in Bangladesh: A comparative study," MPRA Paper 35496, University Library of Munich, Germany.
  2. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
  3. Ruchi Tewari & Darshana Dave, 2012. "Corporate Social Responsibility: Communication through Sustainability Reports by Indian and Multinational Companies," Global Business Review, International Management Institute, vol. 13(3), pages 393-405, October.
  4. Carol A. Tilt, 2016. "Corporate social responsibility research: the importance of context," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-9, December.
  5. Sasan Ghasemi & Mehran Nejati, 2013. "Corporate social responsibility: opportunities, drivers and barries," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 1(1), pages 33-37, December.
  6. Sohail Ahmad Javeed & Lin Lefen, 2019. "An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan," Sustainability, MDPI, vol. 11(1), pages 1-25, January.
  7. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
  8. Sudipta Bose & Habib Zaman Khan & Afzalur Rashid & Shajul Islam, 2018. "What drives green banking disclosure? An institutional and corporate governance perspective," Asia Pacific Journal of Management, Springer, vol. 35(2), pages 501-527, June.
  9. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  10. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
  11. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
  12. Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
  13. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
  14. Zakaria Ali Aribi & Thankom Arun, 2015. "Corporate Social Responsibility and Islamic Financial Institutions (IFIs): Management Perceptions from IFIs in Bahrain," Journal of Business Ethics, Springer, vol. 129(4), pages 785-794, July.
  15. Farid Ahammad Sobhani & Azlan Amran & Yuserrie Zainuddin, 2009. "Revisiting the practices of corporate social and environmental disclosure in Bangladesh," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(3), pages 167-183, May.
  16. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
  17. 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.
  18. Chitra Sriyani De Silva Lokuwaduge & Kumudini Heenetigala, 2017. "Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 438-450, May.
  19. Kenneth Amaeshi & Emmanuel Adegbite & Tazeeb Rajwani, 2016. "Corporate Social Responsibility in Challenging and Non-enabling Institutional Contexts: Do Institutional Voids matter?," Journal of Business Ethics, Springer, vol. 134(1), pages 135-153, March.
  20. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
  21. Mehmoona Sharif & Kashif Rashid, 2014. "Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(5), pages 2501-2521, September.
  22. Kawsar Jahan & Soniya Akter, 2022. "The Level of Corporate Social Responsibility Disclosure of the Banks Listed in DSE of Bangladesh: A Comparative Study between Pre-Covid Period and Pandemic Period," Business and Economic Research, Macrothink Institute, vol. 12(2), pages 22-45, December.
  23. Mohammed Mispah Said Omar & Abdelghani Echchabi & Abdullah Mohammed Ayedh & Salim Al-Hajri, 2021. "Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 504-510.
  24. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
  25. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
  26. Thi Tam Le & Thi Mai Anh Nguyen & Thi Thu Hien Phan, 2019. "Environmental Management Accounting and Performance Efficiency in the Vietnamese Construction Material Industry—A Managerial Implication for Sustainable Development," Sustainability, MDPI, vol. 11(19), pages 1-32, September.
  27. Collins Ntim & Teerooven Soobaroyen, 2013. "Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics," Journal of Business Ethics, Springer, vol. 116(1), pages 121-138, August.
  28. Adams, Carol A. & Frost, Geoffrey R., 2008. "Integrating sustainability reporting into management practices," Accounting forum, Elsevier, vol. 32(4), pages 288-302.
  29. Islam, Muhammad Azizul & McPhail, Ken, 2011. "Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 790-810.
  30. Omar Al Farooque & Tony van Zijl & Keitha Dunstan & Akm Waresul Karim, 2010. "Co‐deterministic relationship between ownership concentration and corporate performance," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(2), pages 172-189, September.
  31. Tibebe Sirak Asfaw & Vida Botes & Lula G. Mengesha, 2017. "The role of NGOs in corporate environmental responsibility practice: evidence from Ethiopia," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-9, December.
  32. Nilima Mausumi, 2017. "Stakeholder Roles In Improving Occupational Health and Safety (OHS): A Case Study of Bangladesh Garment Industry," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 8(3), pages 51-61, August.
  33. Md. Abdul Kaium Masud & Seong Mi Bae & Jong Dae Kim, 2017. "Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh," Sustainability, MDPI, vol. 9(10), pages 1-19, September.
  34. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
  35. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
  36. Muhammad Azizul Islam & Shamima Haque & Thusitha Dissanayake & Philomena Leung & Karen Handley, 2015. "Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies," Australian Accounting Review, CPA Australia, vol. 25(3), pages 309-326, September.
  37. Lauwo, Sarah & Otusanya, Olatunde Julius, 2014. "Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania," Accounting forum, Elsevier, vol. 38(2), pages 91-108.
  38. Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W., 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting forum, Elsevier, vol. 37(2), pages 81-91.
  39. Soobaroyen, Teerooven & Ntim, Collins G., 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting forum, Elsevier, vol. 37(2), pages 92-109.
  40. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
  41. Anna Lucia Muserra & Marco Papa & Francesco Grimaldi, 2020. "Sustainable Development and the European Union Policy on Non‐Financial Information: An Italian Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 22-31, January.
  42. Husna Ara & Jasmine Yeap Ai Leen & Siti Hasnah Hassan, 2019. "GMS for Sustainability Performance in the Apparel Manufacturing Industry: A Conceptual Framework," Vision, , vol. 23(2), pages 170-179, June.
  43. Ali Uyar & Abdullah S Karaman & Merve Kilic, 2021. "Institutional drivers of sustainability reporting in the global tourism industry," Tourism Economics, , vol. 27(1), pages 105-128, February.
  44. Zeeshan Mahmood & Rehana Kouser & Md. Abdul Kaium Masud, 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-31, December.
  45. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
  46. Chowdhury Saima Ferdous, 2018. "Corporate Governance in Bangladesh: Evidence of Compliance," International Business Research, Canadian Center of Science and Education, vol. 11(3), pages 88-109, March.
  47. Prof. Emmanuel Awuor & Patrick Amponsah, 2023. "Local Manufacture of Pharmaceutical Commodities in Sub- Saharan Africa: An Empirical Literature Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(5), pages 470-481, May.
  48. Soyinka Kazeem Akanfe & Sunday Oluwafemi Michael & Adedeji Deborah Bose, 2017. "Determinant of Corporate Social Responsibility Disclosure in Nigeria," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(7), pages 565-580, July.
  49. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
  50. Md Nazrul Islam & Tofayel Ahmed, 2012. "Corporate Social and Environmental Disclosure - An Econometric Analysis of Listed Private Commercial Banks in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(3), pages 59-65, September.
  51. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  52. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
  53. Beddewela, Eshani & Herzig, Christian, 2013. "Corporate social reporting by MNCs’ subsidiaries in Sri Lanka," Accounting forum, Elsevier, vol. 37(2), pages 135-149.
  54. Silvia Cantele & Thomas A. Tsalis & Ioannis E. Nikolaou, 2018. "A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities," Sustainability, MDPI, vol. 10(2), pages 1-12, February.
  55. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
  56. Carlos Noronha & Si Tou & M. I. Cynthia & Jenny J. Guan, 2013. "Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(1), pages 29-42, January.
  57. Mohammad Talha & Samuel Benjamin Christopher & Karthikeyani Jaganathan, 2020. "Corporate social reporting—Shareholder perception and its determinants," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 3034-3046, November.
  58. Momin, Mahmood Ahmed, 2013. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh," Accounting forum, Elsevier, vol. 37(2), pages 150-161.
  59. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
  60. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
  61. Nooraisah Katmon & Zam Zuriyati Mohamad & Norlia Mat Norwani & Omar Al Farooque, 2019. "Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market," Journal of Business Ethics, Springer, vol. 157(2), pages 447-481, June.
  62. Momin, Mahmood Ahmed & Parker, Lee D., 2013. "Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh," The British Accounting Review, Elsevier, vol. 45(3), pages 215-228.
  63. Deegan, Craig & Islam, Muhammad Azizul, 2014. "An exploration of NGO and media efforts to influence workplace practices and associated accountability within global supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 397-415.
  64. Li KaoDui & Zou Muyun & Osei-Assibey Bonsu Mandella, 2019. "Social and Environmental Accounting Reporting and Financial Performances in Ghana," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(4), pages 82-94, April.
  65. Maiko Sakamoto & Tofayel Ahmed & Salma Begum & Hamidul Huq, 2019. "Water Pollution and the Textile Industry in Bangladesh: Flawed Corporate Practices or Restrictive Opportunities?," Sustainability, MDPI, vol. 11(7), pages 1-14, April.
  66. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
  67. Kamla, Rania & Haque, Faizul, 2019. "Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  68. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
  69. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
  70. Appel Mahmud & Donghong Ding & Ataullah Kiani & Md. Morshadul Hasan, 2020. "Corporate Social Responsibility Programs and Community Perceptions of Societal Progress in Bangladesh: A Multimethod Approach," SAGE Open, , vol. 10(2), pages 21582440209, May.
  71. Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.
  72. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
  73. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
  74. Waris Ali & Jeffrey Wilson & Muhammad Husnain, 2022. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature," Sustainability, MDPI, vol. 14(6), pages 1-26, March.
  75. 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.
  76. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.
  77. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
  78. Colin Higgins & Markus Milne & Bernadine Gramberg, 2015. "The Uptake of Sustainability Reporting in Australia," Journal of Business Ethics, Springer, vol. 129(2), pages 445-468, June.
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