Voluntary Disclosure on Corporate Social Responsibility: A Study on the Annual Reports of Bangladeshi Companies

Abstract

This paper focuses on the reporting of Corporate Social Responsibility issues by business concerns to the stakeholders. The topic has been analyzed in the context of Bangladeshi companies. An attempt has been made to highlight on the word ‘Corporate Social Responsibility’. Considering the information from 75 sample companies listed in the Dhaka Stock Exchange, the paper concludes that though some of the companies have been reporting on some Corporate Social Responsibility issues in spite of having no mandatory requirements, the disclosure is not adequate.

Keywords: Corporate Social Reporting, Bangladesh