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 information on users' perceptions relating to CSR disclosures issues.
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 information on users' perceptions relating to CSR disclosures issues.
| Original language | English |
|---|---|
| Pages (from-to) | 344-357 |
| Number of pages | 13 |
| Journal | Social Responsibility Journal |
| Volume | 5 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - 31 Jul 2009 |
| Externally published | Yes |
