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. Attached Files Name Description MIMEType Size Downloads wise-thenatureofcorporate-2010.pdf Published version application/pdf 1.59MB 837 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 Free to Read? Yes Persistent URL http://hdl.handle.net/10536/DRO/DU:30032147 Document type: Journal Article Collections: Faculty of Business and Law Deakin Business School Open Access Collection   Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au. Versions Version Filter Type Thu, 06 Jan 2011, 10:45:56 EST Thu, 06 Jan 2011, 11:12:32 EST Thu, 06 Jan 2011, 11:14:15 EST Fri, 07 Jan 2011, 09:31:20 EST Wed, 19 Jan 2011, 14:42:41 EST Wed, 19 Jan 2011, 14:49:24 EST Wed, 19 Jan 2011, 14:50:22 EST Mon, 14 Feb 2011, 13:40:43 EST Mon, 14 Feb 2011, 13:43:27 EST Tue, 06 Sep 2016, 16:16:13 EST Tue, 05 Dec 2017, 10:45:49 EST Fri, 07 Sep 2018, 15:13:17 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 2151 Abstract Views, 837 File Downloads  -  Detailed Statistics Created: Thu, 06 Jan 2011, 10:45:53 EST by Katrina Fleming