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A study of corporate social disclosures in Bangladesh

Ataur Rahman Belal (Sheffield University Management School, University of Sheffield, UK)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 July 2001



Most of the corporate social reporting (CSR) studies conducted so far have been in the context of developed countries. Very few studies are available on the CSR practices in developing countries. Given the different socio‐economic context of developing countries it is argued that it is important to learn about the CSR practices in those countries. This study reports the results of a survey of CSR practices in Bangladesh. The main contribution of this paper is that in addition to measuring the extent and volume of disclosures by using content analysis, it explores the socio‐political and economic context in which these disclosures take place.



Rahman Belal, A. (2001), "A study of corporate social disclosures in Bangladesh", Managerial Auditing Journal, Vol. 16 No. 5, pp. 274-289.




Copyright © 2001, MCB UP Limited

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