메뉴 건너뛰기




Volumn 10, Issue 2, 2009, Pages 130-145

Corporate social reporting practice: Evidence from listed companies in Bangladesh

Author keywords

Bangladesh; Corporate social reporting; Corporate social responsibility (CSR)

Indexed keywords

ACCOUNTABILITY; BANKING; BEST MANAGEMENT PRACTICE; CORPORATE STRATEGY; ETHICS; SURVEY;

EID: 70449099234     PISSN: 10599231     EISSN: 15286940     Source Type: Journal    
DOI: 10.1080/10599230902885556     Document Type: Article
Times cited : (66)

References (47)
  • 1
    • 84986037606 scopus 로고    scopus 로고
    • Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorizing
    • Adams, C. A. (2002). Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorizing. Accounting, Auditing and Accountability Journal, 15, 223-250.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 223-250
    • Adams, C.A.1
  • 2
    • 84986116800 scopus 로고    scopus 로고
    • The ethical, social and environmental reporting performance portrayal gap
    • Adams, C. A. (2004). The ethical, social and environmental reporting performance portrayal gap. Accounting, Auditing and Accountability Journal, 17(5), 731-757.
    • (2004) Accounting, Auditing and Accountability Journal , vol.17 , Issue.5 , pp. 731-757
    • Adams, C.A.1
  • 3
    • 0032210255 scopus 로고    scopus 로고
    • The changing portrayal of the employment of women in British banks' and retail companies' corporate annual report
    • Adams, C. A., & Harte, G. (1998). The changing portrayal of the employment of women in British banks' and retail companies' corporate annual report. Accounting, Organizations and Society, 23, 781-812.
    • (1998) Accounting, Organizations and Society , vol.23 , pp. 781-812
    • Adams, C.A.1    Harte, G.2
  • 4
    • 0032020418 scopus 로고    scopus 로고
    • Corporate social reporting practices in Western Europe: Legitimating corporate behavior?
    • Adams, C. A., Hill, W. Y., & Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: Legitimating corporate behavior?. The British Accounting Review, 30, 1-21.
    • (1998) The British Accounting Review , vol.30 , pp. 1-21
    • Adams, C.A.1    Hill, W.Y.2    Roberts, C.B.3
  • 5
    • 11244311352 scopus 로고    scopus 로고
    • Building blocks of corporate reputation-social responsibility initiatives
    • Anand, V. (2002). Building blocks of corporate reputation-social responsibility initiatives. Corporate Reputation Review, 5, 71-74.
    • (2002) Corporate Reputation Review , vol.5 , pp. 71-74
    • Anand, V.1
  • 6
    • 33745039048 scopus 로고    scopus 로고
    • Environmental reporting in developing countries: Empirical evidence from Bangladesh
    • Belal, A. R. (2000). Environmental reporting in developing countries: Empirical evidence from Bangladesh. Eco-Management and Auditing, 7, 114-121.
    • (2000) Eco-Management and Auditing , vol.7 , pp. 114-121
    • Belal, A.R.1
  • 7
    • 84986018706 scopus 로고    scopus 로고
    • A study of corporate social disclosures in Bangladesh
    • Belal, A. R. (2001). A study of corporate social disclosures in Bangladesh. Managerial Auditing Journal, 16, 274-289.
    • (2001) Managerial Auditing Journal , vol.16 , pp. 274-289
    • Belal, A.R.1
  • 8
    • 34249779587 scopus 로고    scopus 로고
    • The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement based study
    • Belal, A. R., & Owen, D. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement based study. Accounting, Auditing and Accountability Journal, 20, 472-494.
    • (2007) Accounting, Auditing and Accountability Journal , vol.20 , pp. 472-494
    • Belal, A.R.1    Owen, D.2
  • 9
    • 0037266745 scopus 로고    scopus 로고
    • Environmental reporting management: A continental European perspective
    • Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22, 43-62.
    • (2003) Journal of Accounting and Public Policy , vol.22 , pp. 43-62
    • Cormier, D.1    Magnan, M.2
  • 10
    • 84986173321 scopus 로고    scopus 로고
    • The legitimising effect of social and environmental disclosures - A theoretical foundation
    • Deegan, C. (2002). The legitimising effect of social and environmental disclosures - A theoretical foundation. Accounting, Auditing and Accountability Journal, 15, 282-311.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , pp. 282-311
    • Deegan, C.1
  • 11
    • 84986156531 scopus 로고    scopus 로고
    • The materiality of environmental information to users of accounting reports
    • Deegan, C., & Rankin, M. (1997). The materiality of environmental information to users of accounting reports. Accounting, Auditing & Accountability Journal, 10(4), 562-583.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.4 , pp. 562-583
    • Deegan, C.1    Rankin, M.2
  • 12
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental disclosure practices of Australian corporations
    • Deegan, C. M., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187-199.
    • (1996) Accounting and Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.M.1    Gordon, B.2
  • 13
    • 70449113074 scopus 로고    scopus 로고
    • Ernst and Ernst. (1978). Social responsibility disclosure: Surveys of Fortune 500 annual reports. Cleveland, OH: Author.
    • Ernst and Ernst. (1978). Social responsibility disclosure: Surveys of Fortune 500 annual reports. Cleveland, OH: Author.
  • 14
    • 70449130172 scopus 로고    scopus 로고
    • Corporate social responsibility-sustainability: The bottom line
    • January, Dhaka
    • Evans, C. (2003). Corporate social responsibility-sustainability: The bottom line. Accountancy, January, Dhaka.
    • (2003) Accountancy
    • Evans, C.1
  • 15
    • 70449095082 scopus 로고
    • Government of Bangladesh, October 1, Government of Bangladesh, Ministry of Commerce
    • Government of Bangladesh. (1994, October 1). The Companies Act.: Government of Bangladesh, Ministry of Commerce.
    • (1994) The Companies Act
  • 16
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and accounting, organizations and society - privileging engagement, imaginings, new accountings and pragmatism over critique?
    • Gray, R. (2002). The social accounting project and accounting, organizations and society - privileging engagement, imaginings, new accountings and pragmatism over critique?. Accounting, Organizations and Society, 27, 687-708.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 687-708
    • Gray, R.1
  • 18
    • 0000777367 scopus 로고    scopus 로고
    • Social and environmental disclosure and corporate characteristics: A research note and extension
    • Gray, R. H., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28, 327-356.
    • (2001) Journal of Business Finance and Accounting , vol.28 , pp. 327-356
    • Gray, R.H.1    Javad, M.2    Power, D.M.3    Sinclair, C.D.4
  • 19
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
    • Gray, R., Kouhy, R., & Lavers, S. (1995a). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8, 47-77.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 20
    • 84953587002 scopus 로고
    • Methodological themes: Constructing a research database of social and environmental reporting by UK companies
    • Gray, R., Kouhy, R., & Lavers, S. (1995b). Methodological themes: Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8, 78-101.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 21
    • 0001106376 scopus 로고
    • Corporate social disclosure practice: A comparative international analysis
    • Guthrie, J., & Parker, L. D. (1990). Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting, 3, 159-175.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-175
    • Guthrie, J.1    Parker, L.D.2
  • 22
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal, 9, 77-108.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , pp. 77-108
    • Hackston, D.1    Milne, M.J.2
  • 24
    • 84986078151 scopus 로고    scopus 로고
    • Corporate social performance reporting in Bangladesh
    • Imam, S. (2000). Corporate social performance reporting in Bangladesh. Managerial Auditing Journal, 15, 133-141.
    • (2000) Managerial Auditing Journal , vol.15 , pp. 133-141
    • Imam, S.1
  • 25
    • 42449123863 scopus 로고    scopus 로고
    • International Accounting Standards Committee Foundation, London, UK: International Accounting Standards Committee Foundation
    • International Accounting Standards Committee Foundation. (2003). International financial reporting standards. London, UK: International Accounting Standards Committee Foundation.
    • (2003) International financial reporting standards
  • 26
    • 70449119249 scopus 로고    scopus 로고
    • The Financial Express of Bangladesh. Retrieved February 4, 2009, from
    • Kabir, E. (2003). Corporate social responsibility in Bangladesh. The Financial Express of Bangladesh. Retrieved February 4, 2009, from www.scribd.com/doc/3503656/Ekram-Kabirs-articles-on-Corporate-Social- Responsibility-in-Bangladesh.
    • (2003) Corporate social responsibility in Bangladesh
    • Kabir, E.1
  • 27
    • 70449125685 scopus 로고
    • Corporate social responsibility disclosures in Malaysia
    • January, 4-9
    • Kin, H. S. (1990). Corporate social responsibility disclosures in Malaysia. Akauantan Nasional, January, 4-9.
    • (1990) Akauantan Nasional
    • Kin, H.S.1
  • 28
    • 34548819294 scopus 로고    scopus 로고
    • How to get started in corporate social responsibility
    • October
    • King, A. (2002, October). How to get started in corporate social responsibility. Financial Management.
    • (2002) Financial Management
    • King, A.1
  • 29
    • 18044367104 scopus 로고    scopus 로고
    • A corporate social responsibility audit within a quality management framework
    • Kok, P., Wiele, T., McKenna, R., & Brown, A. (2001). A corporate social responsibility audit within a quality management framework. Journal of Business Ethics, 3(4), 285-297.
    • (2001) Journal of Business Ethics , vol.3 , Issue.4 , pp. 285-297
    • Kok, P.1    Wiele, T.2    McKenna, R.3    Brown, A.4
  • 32
    • 0010173401 scopus 로고
    • A note on corporate social disclosure in Hong Kong
    • Lynn, M. (1992). A note on corporate social disclosure in Hong Kong. The British Accounting Review, 2, 105-110.
    • (1992) The British Accounting Review , vol.2 , pp. 105-110
    • Lynn, M.1
  • 33
    • 70449113073 scopus 로고    scopus 로고
    • Pressures mount for greater disclosure: Social reporting: To win trust, companies are responding to Government influences, campaigners, investors and consumers
    • December 10
    • Maitland, A. (2002a, December 10). Pressures mount for greater disclosure: Social reporting: To win trust, companies are responding to Government influences, campaigners, investors and consumers. Financial Times, 2.
    • (2002) Financial Times , vol.2
    • Maitland, A.1
  • 34
    • 70449090235 scopus 로고    scopus 로고
    • Rise in environmental reporting: Corporate disclosure pressure to reveal non financial performance
    • July 29
    • Maitland, A. (2002b, July 29). Rise in environmental reporting: Corporate disclosure pressure to reveal non financial performance. Financial Times, 29.
    • (2002) Financial Times , vol.29
    • Maitland, A.1
  • 36
    • 0012743255 scopus 로고
    • Social and environmental accounting: A practical demonstration of ethical concern?
    • Mathews, M. R. (1995). Social and environmental accounting: A practical demonstration of ethical concern?. Journal of Business Ethics, 14, 663-671.
    • (1995) Journal of Business Ethics , vol.14 , pp. 663-671
    • Mathews, M.R.1
  • 37
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne, M. J., & Adler, R. W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12(2), 237-256.
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 38
    • 10244220480 scopus 로고    scopus 로고
    • Going green: More cause than concern
    • Ng, A. Y. (2000). Going green: More cause than concern'. Australian CPA, 70, 64-65.
    • (2000) Australian CPA , vol.70 , pp. 64-65
    • Ng, A.Y.1
  • 39
    • 84993728938 scopus 로고    scopus 로고
    • Corporate social reporting in India - A view from the top
    • Raman, S. R. (2006). Corporate social reporting in India - A view from the top. Global Business Review, 7, 313-324.
    • (2006) Global Business Review , vol.7 , pp. 313-324
    • Raman, S.R.1
  • 40
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting Organizations and Society, 17, 595-612.
    • (1992) Accounting Organizations and Society , vol.17 , pp. 595-612
    • Roberts, R.W.1
  • 41
    • 34547747675 scopus 로고    scopus 로고
    • Business: Corporate social responsibility - you know it makes sense
    • Simms, J. (2002). Business: Corporate social responsibility - you know it makes sense. Accountancy, 130, 48-50.
    • (2002) Accountancy , vol.130 , pp. 48-50
    • Simms, J.1
  • 43
    • 70449096367 scopus 로고    scopus 로고
    • Promoting CSR in Bangladesh: The role of the CSR centre
    • October-November
    • Sobhan, F. (2006, October-November). Promoting CSR in Bangladesh: The role of the CSR centre. The Observer, 39.
    • (2006) The Observer , pp. 39
    • Sobhan, F.1
  • 44
    • 84986132981 scopus 로고    scopus 로고
    • Methodological issues - reflections on quantification in corporate social reporting content analysis
    • Unerman, J. (2000). Methodological issues - reflections on quantification in corporate social reporting content analysis. Accounting, Auditing and Accountability Journal, 13(5), 667-681.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 667-681
    • Unerman, J.1
  • 45
    • 70449127523 scopus 로고    scopus 로고
    • Retrieved June 26, 2008, from
    • USAid, (2007). Current Conditions: Environment. Retrieved June 26, 2008, from www.usaid.gov/bd/program.html.
    • (2007) Current Conditions: Environment
  • 46
    • 29144459315 scopus 로고    scopus 로고
    • Corporate social responsibility and corporate citizenship: Towards corporate accountability
    • Valor, C. (2005). Corporate social responsibility and corporate citizenship: Towards corporate accountability. Business and Society Review, 110(2), 191-212.
    • (2005) Business and Society Review , vol.110 , Issue.2 , pp. 191-212
    • Valor, C.1
  • 47
    • 84874145681 scopus 로고
    • Comparison of social responsibility information disclosure media used by Canadian firms
    • Zeghal, D., & Ahmed, S. A. (1990). Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing and Accountability Journal, 3(1), 38-53.
    • (1990) Accounting, Auditing and Accountability Journal , vol.3 , Issue.1 , pp. 38-53
    • Zeghal, D.1    Ahmed, S.A.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.