IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/35496.html
   My bibliography  Save this paper

CSR practices of private commercial bank's in Bangladesh: A comparative study

Author

Listed:
  • Masud, Abdul Kaium

Abstract

CSR movement has gathered great momentum over the past number of years and is now regarded as being at this most prevalent. CSR is presently one of the most discussed topics by government, by non-government and by business itself. The purpose of the study is to provide deep understanding of the practices of CSR of PCBs in Bangladesh. The study has been taken to observe different regulatory framework (CSR areas) of CSR of PCBs and its contribution. This study found CSR practices of PCBs are quite scant rather than profit. The study reveals that PCBs are trying to swell their contribution in accordance with Bangladesh Bank proper guidelines.

Suggested Citation

  • Masud, Abdul Kaium, 2011. "CSR practices of private commercial bank's in Bangladesh: A comparative study," MPRA Paper 35496, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:35496
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/35496/1/MPRA_paper_35496.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 472-494, June.
    2. Habib‐Uz‐Zaman Khan & Muhammad Azizul Islam & Johra Kayeser Fatima & Khadem Ahmed, 2011. "Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(3), pages 347-362, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Md. Shajedul Islam, 2023. "Corporate Social Responsibility Practices of Banking Sector in Bangladesh: An Evaluation," International Journal of Science and Business, IJSAB International, vol. 18(1), pages 153-164.
    2. Nazamul Hoque & Abdul Rahim Abdul Rahman & Rafiqul Islam Molla & Abu Hanifa Md. Noman & Mohammad Zahid Hossain Bhuiyan, 2018. "Is corporate social responsibility pursuing pristine business goals for sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1130-1142, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Khan, Habib Zaman & Bose, Sudipta & Johns, Raechel, 2020. "Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    2. Md. Abdul Kaium Masud & Seong Mi Bae & Jong Dae Kim, 2017. "Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Bangladesh," Sustainability, MDPI, vol. 9(10), pages 1-19, September.
    3. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    4. Sudipta Bose & Habib Zaman Khan & Afzalur Rashid & Shajul Islam, 2018. "What drives green banking disclosure? An institutional and corporate governance perspective," Asia Pacific Journal of Management, Springer, vol. 35(2), pages 501-527, June.
    5. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    6. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    7. Md. Abdul Kaium Masud & Mohammad Sharif Hossain & Jong Dae Kim, 2018. "Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB) Green Guidelines and Global Reporting Initiative Guidelines," Sustainability, MDPI, vol. 10(4), pages 1-19, April.
    8. Mahdi Alhamami, 2023. "Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(3), pages 123-123, June.
    9. Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
    10. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
    11. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
    12. Ataur Belal & Robin Roberts, 2010. "Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh," Journal of Business Ethics, Springer, vol. 97(2), pages 311-324, December.
    13. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    14. Dewan Azmal Hossain, 2020. "Revisiting Sustainability Disclosure in Annual Reports and Websites: An Empirical Examination from the Banking Industry of Bangladesh," International Journal of Science and Business, IJSAB International, vol. 4(8), pages 76-91.
    15. Li KaoDui & Zou Muyun & Osei-Assibey Bonsu Mandella, 2019. "Social and Environmental Accounting Reporting and Financial Performances in Ghana," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(4), pages 82-94, April.
    16. Maiko Sakamoto & Tofayel Ahmed & Salma Begum & Hamidul Huq, 2019. "Water Pollution and the Textile Industry in Bangladesh: Flawed Corporate Practices or Restrictive Opportunities?," Sustainability, MDPI, vol. 11(7), pages 1-14, April.
    17. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
    18. Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W., 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting forum, Elsevier, vol. 37(2), pages 81-91.
    19. Salawati Sahari & Esmie Obrin Nichol & Suzila Mohamed Yusof, 2019. "Stakeholders’ Expectations on Human Capital Disclosure vs. Corporate Reporting Practice in Malaysia," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 148-155, January.
    20. Kamla, Rania & Haque, Faizul, 2019. "Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).

    More about this item

    Keywords

    Corporate Social Responsibility; Private Commercial Bank; Profit; Sustainability;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:35496. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.