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Grameen Bank's social performance disclosure

Author

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  • Muhammad Azizul Islam
  • Martin Reginald Mathews

Abstract

Purpose - The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance disclosures by GB, over the nine‐year period 1997‐2005. Design/methodology/approach - Content analysis instruments are utilised to analyse GB annual report social disclosure. Findings - The study finds that GB's community poverty alleviation disclosures account for the highest proportion of total social disclosures in the period 1997‐2005. The results of this study are particularly significant in relation to poverty alleviation – the issue attracting severe criticism from theWall Street Journal(WSJ ) late in 2001. The community poverty alleviation disclosures by GB are significantly greater over the four years following the negative news in theWSJthan in the four years before. The results suggest that GB responds to a negative media story or legitimacy threatening news via annual report social disclosures in an attempt to re‐establish its legitimacy. Originality/value - This paper contributes to the literature because in the past there has been no research published linking global media attention to the social disclosure practices of major organisations in developing countries.

Suggested Citation

  • Muhammad Azizul Islam & Martin Reginald Mathews, 2009. "Grameen Bank's social performance disclosure," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(2), pages 149-162, July.
    • Handle: RePEc:eme:arapps:v:17:y:2009:i:2:p:149-162
    DOI: 10.1108/13217340910975288
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    Citations

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    Cited by:

    1. Muhammad Azizul Islam & Shamima Haque & Thusitha Dissanayake & Philomena Leung & Karen Handley, 2015. "Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies," Australian Accounting Review, CPA Australia, vol. 25(3), pages 309-326, September.
    2. 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.
    3. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.
    4. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.

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