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The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks

Wise, Victoria and Ali, Muhammad Mahboob 2010, The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks, AIUB journal of business and economics, vol. 9, no. 2, pp. 121-138.

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Title The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks
Author(s) Wise, Victoria
Ali, Muhammad Mahboob
Journal name AIUB journal of business and economics
Volume number 9
Issue number 2
Start page 121
End page 138
Total pages 18
Publisher American International University Bangladesh
Place of publication Dhaka, Bangladesh
Publication date 2010-08
ISSN 1683-8742
Keyword(s) Corporate social responsibility
Disclosure
Agriculture sector
SME sector
Summary The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.
Notes Reproduced with the kind permission of the copyright owner
Language eng
Field of Research 150303 Corporate Governance and Stakeholder Engagement
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2010, American International University Bangladesh
Persistent URL http://hdl.handle.net/10536/DRO/DU:30032147

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