Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh

Asian Economic and Financial Review

article

Md. Musharof Hossain¹  Monir Ahmmed²  Md. Kazi Golam Azam¹  Serajul Islam¹  Md.Faruk Bhuiyan¹  Md. Ahasanul Hoque¹ 

[1] Assistant Professor, Department of Business Administration, International Islamic University Chittagong;Associate Professor, Department of Economics & Banking, International Islamic University Chittagong

关键词: CSR;    CSE;    Disclosure;    Practices;    Companies;    Bangladesh.;   

DOI  :  10.18488/journal.aefr.2020.105.526.535

学科分类：社会科学、人文和艺术（综合）

来源: Asian Economic and Social Society

【 摘 要 】

CSR still relies on voluntary disclosure. This paper undertook a pragmatic investigation into the corporate social responsibility (CSR) reporting practices of 60 companies listed in Chittagong Stock Exchange Limited in Bangladesh.. The study is based on secondary data from annual reports from CSE “A” category listed companies. The study found that companies in the Insurance and Pharmaceutical sectors’ had a maximum 100% status in disclosing activities i.e. they disclosed at least one of the elements of CSR. The Textile & Clothing sectors’ scores were the minimum (11.11%). The Banking sector was the second highest (92.30%) followed by Cement 66.66%. Though the Insurance companies’ position was the highest, interestingly it only disclosed the “Human Resource” elements ignoring the other five elements. Another interesting finding was that energy related disclosures were ignored by all sectors except the Electrical & Energy sector. Therefore, companies, policy makers and government should emphasise that issue.

【 授权许可】

CC BY