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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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

Citation

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. https://doi.org/10.1108/17471110910977276