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The influence of corporate governance practices on corporate social responsibility reporting

Author

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  • Afzalur Rashid

Abstract

Purpose - This study aims to investigate if “corporate governance practices” have any influence on firm corporate social responsibility (CSR) reporting by listed firms in Bangladesh. Design/methodology/approach - This study uses a content analysis to examine specific corporate social responsibility (CSR)-related attributes from 101 publicly listed non-financial firms in Bangladesh. Using various attributes of social and environmental reporting, a disclosure index is also constructed. Findings - The finding of this study is that corporate governance practices do not have any influence on firm CSR reporting. The findings, in particular, show that CSR disclosure by firms is not responsive to new corporate governance regulations. Research limitations/implications - This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications - The implication of this study is that firm CSR practices are legitimization exercises and firms will not make increased disclosure due to regulator’s quest for institutionalisation of corporate governance practices. Originality/value - This study contributes to the literature on the practices of CSR reporting in the context of developing countries following regulator’s quest for institutionalisation of corporate governance practices.

Suggested Citation

  • Afzalur Rashid, 2018. "The influence of corporate governance practices on corporate social responsibility reporting," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 14(1), pages 20-39, March.
    • Handle: RePEc:eme:srjpps:srj-05-2016-0080
    DOI: 10.1108/SRJ-05-2016-0080
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    Citations

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    Cited by:

    1. Johnson Kolawole OLOWOOKERE & Risikat Moturayo SHITTU & Titilope Esther OLOREDE, 2023. "Ownership Structure and Voluntary Disclosure among Nigerian Listed Non-financial Firms," Business & Management Compass, University of Economics Varna, issue 1, pages 41-59.
    2. David H.M. Hasibuan & Khomsiyah ., 2019. "Do Corporate Social Responsibility and Corporate Governance Affect Tax Aggressiveness? Evidence from Indonesia," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(1), pages 8-16.
    3. Hamzeh Al Amosh & Saleh F. A. Khatib, 2021. "Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan," SN Business & Economics, Springer, vol. 1(12), pages 1-22, December.
    4. P. Fahad & P. Mubarak Rahman, 2020. "Impact of corporate governance on CSR disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 155-167, September.
    5. Azilah Kasim & Bussalin Khuadthong & Noormala Jailani & Muhammad Fauzi Mokhtar & Jasmine Zea Raziah Radha Rashid Radha & Maebel Leong, 2022. "The Importance of Community Perspectives on Hotel Community-Related CSR: A Position Paper," Sustainability, MDPI, vol. 14(8), pages 1-17, April.

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