Corporate social performance reporting in Bangladesh

Managerial Auditing Journal

Volumn 15, Issue 3, 2000, Pages 133-142

  Imam, Shahed ^a  

^a UNIVERSITY OF DHAKA   (Bangladesh)

Author keywords

Bangladesh; Company reports; Disclosure; Social responsibility

Indexed keywords

EID: 84986078151     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900010319384     Document Type: Article

References (33)

1. Ahmed, R. (1998), “Environmental accounting and role of UNCTAD”, The Cost and Management, May-June, pp. 4-7.
2. Anshen, M. (1980), Corporate Strategies for Social Performance, Macmillan Publishing, Basingstoke.
3. Bedi, H. (1992), Understanding the Asian Manager: Working with the Movers of the Pacific Century, Heinemann Asia, Singapore.
4. Belal, A.R. (1997), “Green reporting practices in Bangladesh”, The Bangladesh Accountant, January-March, pp. 107-15.
5. Belkaoui, A.R. (1992), Accounting Theory, Harcourt Brace Jovanovich, San Diego, CA.
6. Belkaoui, A.R. and Pavlik, E.L. (1992), Accounting for Corporate Reputation, Quorum Books, New York, NY.
7. Chiong, T.T.S., Doh, J.C. and Meng, A.K. (1993), Corporate Social Responsibility Reporting in Singapore: An Update Nayang Technological University School of Accountancy and Business SABRE Centre, Working Paper, No.14-93, Singapore.
8. Chowdhury, A.I. and Chowdhury, A.K. (1995), “Accounting and financial reporting”, The Bangladesh Accountant, April-June, pp. 91-7.
9. Chowdhury, A.I. and Chowdhury, A.K. (1996), “Corporate social accounting: do we really need it?”, The Bangladesh Accountant, April-June, pp. 90-100.
10. Davey, H.B. (1985), Corporate Social Responsibility Disclosure in New Zealand: An Empirical Investigation, Occasional Paper No.52, Massey University Faculty of Business, Palmerston North.
11. Epstein, J.M., Flabholtz, E. and McDonough, J.J. (1977), Corporate Social Performance: The Measurement of Product and Service Contributions, National Accounting Association, New York, NY.
12. Eresi, K. (1996), “Information disclosure in annual reports”, The Chartered Accountant, January, pp.45-8.
13. Ernst and Ernst (1972-1978), Social Responsibility Disclosure: Survey of Fortune 500 Annual Reports, Ernst and Ernst, Cleveland, OH.
14. Gul, F.A.K., Andrew, B.H. and Teoh, H.Y. (1984), A Content Analytical Study of Corporate Social Responsibility Accounting Disclosures in a Sample of Australian Companies (1983), Working Paper 4, University of Wollongong, Wollongong.
15. Guthrie, J.E. (1982), “Social accounting in Australia: social responsibility disclosure in the top 150 listed Australian companies 1980 annual reports”, Unpublished Material Dissertation, Western Australian Institute of Technology, Perth.
16. Guthrie, J.E. and Mathews, M.R. (1985), “Corporate social accounting in Australia”, in Preston, L.E. (Ed.), Corporate Social Performance and Policy, JAI Press, New York, NY, Vol. 7, pp. 251-77.
17. Guthrie, J.E and Parker, L.D. (1990), “Corporate social disclosure practice: a comparative international analysis”, Advances in Public Interest Accounting, Vol. 3, pp. 159-76.
18. Harte, G. and Owen, D. (1991), “Environmental disclosure in annual reports of British companies: a research note”, Accounting, Auditing & Accountability Journal, Vol. 4, pp. 51-61.
19. Kelly, G.J. (1979), Measurement of Selected Social Responsibility Disclosure Items in Australian Annual Reports and Their Relations to Temporal Changes, Corporate Size and Industry, Dissertation, University of New England, Armidale.
20. Kieso, D.E. and Weygandt, J.J. (1992), Intermediate Accounting, John Wiley & Sons, New York, NY.
21. Lynn, M. (1992), “A note on corporate social disclosure in Hong Kong”, British Accounting Review, Vol. 24, pp. 105-10.
22. Mathews, M.R. (1994), Socially Responsible Accounting, Chapman & Hall, London.
23. Ng, L.W. (1985), Social Responsibility Disclosures of Selected New Zealand Companies for 1981,1982 and 1983, Occasional Paper, No. 54, Massey University, Faculty of Business, Palmerston North.
24. Pang, Y.H. (1982), “Disclosures of corporate social responsibility”, The Chartered Accountant in Australia, Vol. 52, pp. 32-4.
25. Parker, L.D. (1994), “Social and environmental accountability: international and Asian perspectives”, Singapore Management Review, September, pp. 39-47.
26. Porwal, L.S. (1993), Accounting Theory, Tata McGraw-Hill Publishing, New Delhi.
27. Roberts, C.B. (1991), “Environmental disclosures: a note on reporting practices in mainland Europe”, Accounting, Auditing & Accountability Journal, Vol. 4, pp. 62-71.
28. Roberts, C.B. (1992), “Environmental disclosures in corporate annual reports in Western Europe”, in Owen, D. (Ed.), Green Reporting: Accountancy and Challenge of the Nineties, Chapman & Hall, London, pp. 139-65.
29. Robertson, J. (1977), Corporate Social Reporting by New Zealand Companies, Occasional Paper No. 17, Massey University, Palmerston North.
30. Salauddin, A. and Uddin, M.S. (1998), “Value added statement – a newcomer in the corporate reporting of Bangladesh”, The Cost and Management, January-February, pp. 22-4.
31. Trotman, K.T. (1979), “Social responsibility disclosure by Australian companies”, The Chartered Accountant in Australia, Vol. 29, pp. 28-54.
32. Trotman, K.T. and Bradely, G.W. (1981), “Association between social responsibility disclosure and characteristics of companies”, Accounting Organizations and Society, Vol. 6 pp. 355-62.
33. Zeghal, D. and Ahmed, S.A. (1990), “Comparison of social responsibility information disclosure media used by Canadian firms”, Accounting, Auditing & Accountability Journal, Vol. 3, pp. 38-53.