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Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh

Author

Listed:
  • Md. Musharof Hossain
  • Monir Ahmmed
  • Md. Kazi Golam Azam
  • Serajul Islam
  • Md.Faruk Bhuiyan
  • Md. Ahasanul Hoque

Abstract

CSR still relies on voluntary disclosure. This paper undertook a pragmatic investigation into the corporate social responsibility (CSR) reporting practices of 60 companies listed in Chittagong Stock Exchange Limited in Bangladesh.. The study is based on secondary data from annual reports from CSE “A” category listed companies. The study found that companies in the Insurance and Pharmaceutical sectors’ had a maximum 100% status in disclosing activities i.e. they disclosed at least one of the elements of CSR. The Textile & Clothing sectors’ scores were the minimum (11.11%). The Banking sector was the second highest (92.30%) followed by Cement 66.66%. Though the Insurance companies’ position was the highest, interestingly it only disclosed the “Human Resource” elements ignoring the other five elements. Another interesting finding was that energy related disclosures were ignored by all sectors except the Electrical & Energy sector. Therefore, companies, policy makers and government should emphasise that issue.

Suggested Citation

  • Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535.
    • Handle: RePEc:asi:aeafrj:v:10:y:2020:i:5:p:526-535:id:1941
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    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.

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