Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh

Md Habib‐Uz‐Zaman Khan (Senior Lecturer, Department of Business Administration, East West University, Dhaka, Bangladesh)
Abdel K. Halabi (Senior Lecturer, Department of Accounting and Finance, Monash University Gippsland Campus, Churchill, Australia, and is also based at the School of accountancy, University of Witswaterrand, Johannesburg, South Africa)
Martin Samy (Senior Lecturer, Leeds Business School, Leeds Metropolitan University, Leeds, UK)

Social Responsibility Journal

ISSN: 1747-1117

Publication date: 31 July 2009



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.


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.


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.


The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.



Khan, H., Halabi, A.K. and Samy, M. (2009), "Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh", Social Responsibility Journal, Vol. 5 No. 3, pp. 344-357.

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