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Author: Ataur Rahman Belal Publisher: Routledge ISBN: 1317159349 Category : Business & Economics Languages : en Pages : 183
Book Description
Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.
Author: Ataur Rahman Belal Publisher: Routledge ISBN: 1317159349 Category : Business & Economics Languages : en Pages : 183
Book Description
Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.
Author: Ataur Rahman Belal Publisher: Routledge ISBN: 1317159330 Category : Business & Economics Languages : en Pages : 180
Book Description
Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.
Author: Md. Abdul Masud Publisher: ISBN: Category : Languages : en Pages : 6
Book Description
Corporate Social Responsibility (CSR) reporting was a matter of developed countries. Now in the age of information CSR reporting plays a vital role in the developing countries like Bangladesh. Globalization made CSR reporting practices an imperative for Bangladesh Business. The paper tries to find out CSR reporting practices of selected Banks in consideration of finance act 2010 and 2011. The study was based on annual report of 2010 of listed Banks. The study revealed that 100% Banks reported their CSR activities but it is also a matter of concern that less than 60% Banks participated in prescribe CSR areas according to finance act.
Author: Anthony Hopwood Publisher: Taylor & Francis ISBN: 1136532846 Category : Business & Economics Languages : en Pages : 278
Book Description
If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
Author: Sumon Das Publisher: ISBN: Category : Languages : en Pages : 25
Book Description
The aims of this study are to investigate the Corporate Social Responsibility (CSR) reporting practices of the listed banking companies in Bangladesh and explore the potential effects of corporate governance and company specific characteristics on CSR disclosures. The study conducted a content analysis of all the listed banks operating from 2007 to 2011 and analyzed the factors affecting CSR reporting of the sample companies. The study found that engagements of banks in CSR activities is increasing from an average CSR disclosure index 59.02% in 2007 to 76.87% in 2011 and direct monetary expenditure increases more than 10 times in this period. The results showed that CSR disclosure is positively significant with firm size, board size, ownership structure, and independent non-executive director in the board, while it is negatively associated with firms' profitability and the age of the company. On the other hand, there is an insignificant relationship between CSR disclosure and board leadership structure. It also revealed that, to varying degrees, all listed banks' practices social responsibility in an unstructured manner and need to adopt a comprehensive format for CSR reporting such as the Global Reporting Initiative (GRI), 2006.
Author: Nawreen Subhan Publisher: ISBN: Category : Languages : en Pages : 48
Book Description
This study investigates the link between assurance practices of Corporate Social Responsibility (CSR) reports using the top 100 Bangladeshi companies in the year 2015 based on the Global Reporting Initiatives (GRI). The main objective is to find out to what extent companies in Bangladesh assure their CSR activities. To achieve the research objectives, three research questions are developed to examine the interrelationships between assurance and Corporate Social Responsibility (CSR) disclosure, industry sector, and reporting format. We find that, in general, Bangladeshi companies tend to assure their disclosure in the areas of economic performance, labour and society. We find that non-carbon Bangladeshi companies tend to get their CSR disclosure assured. We also find that Bangladeshi companies which adopt assurance tend to disclose more CSR activities on their annual report. Our results, in general, support proactive legitimacy theory as they provide evidence that Bangladeshi companies proactively disclose CSR information in certain areas and seek assurance to enhance stakeholders' confidence and credibility of social and environmental reporting.
Author: Nakib Muhammad Nasrullah Publisher: Springer Science & Business Media ISBN: 3319023500 Category : Business & Economics Languages : en Pages : 229
Book Description
This book examines the growing trend of recognition and practices of CSR in private enterprises in developing countries. It identifies the challenges and deficiencies in these practices and proposes means for improvement. Based on a sound theoretical foundation, this book focusses on the case of Bangladesh and the ready-made garment industry to exemplify the described developments. After a brief introduction the book outlines the standards of Corporate Social Responsibility. It compares the trends in CSR practices both in developed and developing countries and then embarks on CSR practices in the private sector in Bangladesh to finally present a detailed analysis of CSR and its practices in the ready-made garment industry. The book not only compares developing countries with developed, but as well provides an assessment and analysis of different stages of CSR within the South Asian area.
Author: Management Association, Information Resources Publisher: IGI Global ISBN: 1522561935 Category : Business & Economics Languages : en Pages : 1689
Book Description
The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.
Author: Esinath Ndiweni Publisher: ISBN: Category : Languages : en Pages : 22
Book Description
The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. We utilise content analysis of annual reports and websites of banks to identify CSR activities in healthcare, education and financial inclusion sectors. We use structuration theory (ST) to explain how interactions between bank managers (as agents) with the social structures (institutions and government) shape CSR practices. Our findings show that banks' engagement in CSR activities is embedded in the social fabric of Bangladesh and not a result of the Global Reporting Initiative (GRI). We also note that Islamic banks focus their CSR activities on social justice, while other banks target education and other humanitarian issues. We contribute to the literature on the determinants of CSR by revealing the rationalizations of different actors in the production and reproduction of CSR practices in Bangladesh, an insight we attribute to ST. We conclude that Islamic beliefs influenced managers to mitigate poverty through CSR investments.
Author: Ataur Rahman Belal
Author: Ataur Rahman Belal
Author: Ataur Rahman Belal
Author: Md. Abdul Masud
Author: Anthony Hopwood
Author: Sumon Das
Author: Nawreen Subhan
Author: Nakib Muhammad Nasrullah
Author: Md. Nazmul Amin Majumdar
Author: Management Association, Information Resources
Author: Esinath Ndiweni