Corporate Social Responsibility Reporting Practices in Bangladesh: A Study of Selected Private Commercial Banks

2012 ◽  
Author(s):  
Md. Abdul Kaium Masud ◽  
Mohammad Sharif Hossain
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Reporting Practices ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

scholarly journals Effects of Activist shareholding on corporate social responsibility reporting Practices: An empirical study in spain

2012 ◽  
Vol 17 (32) ◽  
pp. 7-16
Author(s):  
José Manuel Prado-Lorenzo ◽  
◽  
Isabel María García-sánchez ◽  
Isabel Gallego Álvarez ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Practices ◽  
Business Activity ◽  
Reporting Practices ◽  
Corporate Social Responsibility Reporting ◽  
Societal Pressure ◽  
New Business ◽  
Block Holders ◽  
Corporate Social

New business practices are mainly characteristic of large firms, especially those quoted on the stock market. Listed companies show a higher commitment to corporate social responsibility (CSR) practices because capital markets allow activists to become a firm’s socially oriented shareholders. These actors, although small in number, have a significant influence over other larger block-holders. Recent decades have witnessed a significant increase in societal pressure to control the behavior of companies owing to the risks deriving from the economic, social and environmental effects of their business activity. The aim of this work is to test the effect that CSR activist shareholders have on the decision to disclose corporate social responsibility information in the Spanish context, controlling for the rest of the dimensions in Ullmann’s theoretical framework.

scholarly journals Corporate Social Responsibility Reporting Practices in Banking Companies in Bangladesh: A Review

2020 ◽  
Vol 1 (1) ◽  
pp. p79
Author(s):  
Toyin Emmanuel Olatunji ◽  
Owoola Rekiat Ibukun-Falayi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Descriptive Analysis ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Regulatory Changes ◽  
Corporate Social Responsibility Reporting ◽  
Definition Of ◽  
Corporate Social ◽  
Linguistic Approach

This paper reviewed the work of Ullah and Rahman on Corporate Social Responsibility (CSR) reporting practices. This has been an issue of concern both in terms of content and impacts on the bottom lines of businesses as well as compliance with regulations regarding CSR and extent of compliance. The review assesses how well the objectives of the authors were achieved and the applicability of its findings. Results showed that although content analysis was appropriately adopted for the study, the outcomes may be a result of tax inducement implemented. In addition, linguistic approach was also used in the study. 97 relevant factors extracted from literature on CSR reporting were categorized into seven but the basis was not disclosed. This impairs reliance on the results of the analysis. In determining the effect of regulatory changes on the volume of CSR information disclosed, descriptive analysis was used and it is inadequate for generalizations drawn. It would have been more conclusive if it had been compared with data from other climes. In assessing the relationship of Bank characteristics to CSR reporting, the definition of what constitutes independent and dependent variables. This study has pointed attention to the roles of policy response in CSR expenditure.

scholarly journals The Stage of Corporate Social Responsibility in EU-CEE Countries

2019 ◽  
Vol 8 (3) ◽  
pp. 340 ◽  
Author(s):  
Irene Guia Arraiano ◽  
Camelia Daniela Hategan
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
European Countries ◽  
Global Reporting Initiative ◽  
Eastern European ◽  
Reporting Practices ◽  
Corporate Social Responsibility Reporting ◽  
Eastern European Countries ◽  
Corporate Social

In the European Union, the importance of Corporate Social Responsibility reporting is increasing, because 2017 is the year in which the CSR reporting of large companies passes from the voluntary to the mandatory stage according to the requirements of the European Directive 2014/95/EU. In this context, this paper aims to examine the stage of Corporate Social Responsibility in Central and Eastern European Countries members of European Union, in accordance with Global Reporting Initiative which is consistent with globally recognised criteria worldwide, in the period 2002-2018. A critical analysis of the quality of the reporting was performed, looking at whether it has improved over the previous year and whether it respects legal requirements, and whether the communicated information is useful to the stakeholders. Base on literature review it was found that there is a gap of Corporate Social Responsibility’s reporting research to Western European countries. The results show that the evolution of reporting practices has improved over the years for the all countries and the most reports are prepared by multinationals companies. Thus, we can see how companies react to regulatory requirements and other government demands. Keywords: Corporate Social Responsibility, reporting, Global Reporting Initiative, Central and Eastern European Countries, quality

scholarly journals Corporate social responsibility reporting: What boards of directors need to know

2014 ◽  
Vol 10 (3) ◽  
pp. 38-59 ◽  
Author(s):  
Barry Ackers
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Boards Of Directors ◽  
Mandatory Reporting ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
The Board Of Directors ◽  
Corporate Social

To avoid future generations being burdened with the residual consequences of unsustainable corporate practices, corporate social responsibility (CSR) programmes are being implemented to ameliorate the adverse impacts of corporate activity on the environment, society and the economy. Companies are responding by not only reporting on their financial performance, but also on their non-financial performance, making CSR reporting practices an important emerging mechanism for corporate governance. Recognising that CSR reporting is a relatively new voluntarily adopted intervention, for which the board of directors is ultimately accountable, this article accepts that CSR remains a relatively obscure concept with the associated responsibilities not being clearly understood. This article aims to provide insights into CSR reporting practices from a de facto mandatory reporting company perspective.

Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan

2019 ◽  
Vol 19 (3) ◽  
pp. 490-507 ◽  
Author(s):  
Nurlan Orazalin
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Banking Sector ◽  
Emerging Economy ◽  
Content Type ◽  
Reporting Practices ◽  
Corporate Social ◽  
The Given

Purpose This paper aims to explore the extent and nature of corporate social responsibility (CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of board characteristics on CSR disclosures in the given emerging economy. Design/methodology/approach Data on CSR disclosures were manually collected from annual reports of all commercial banks listed in the Kazakhstan Stock Exchange (KASE) for the period 2010-2016. Financial data were obtained from audited financial statements available on bank websites and the Web page of the National Bank of Kazakhstan. Findings The empirical results reveal that board gender diversity has a positive influence on CSR reposting, while board size and board independence have no impact on the level of CSR disclosures. Furthermore, the results show that bank size and bank age are significant factors in the dissemination of CSR disclosures. Additionally, the findings suggest that banks with a share of foreign ownership disclose more extensive and transparent information on CSR activities than banks owned by local investors and state-owned banks. Originality/value The study provides evidence on the relationship between corporate governance and the level of CSR in the context of an emerging economy such as Kazakhstan, representing the Central Asian region. The study contributes to the current literature by focusing on the banking sector of Kazakhstan as a research context due to its substantial representation in the capital market of the given emerging economy.

scholarly journals Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia

2018 ◽  
Vol 22 (3) ◽  
pp. 337
Author(s):  
Eza Gusti Anugerah, Erwin Saraswati, Wuryan Andayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Symbolic Approach

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.

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