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Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh

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  • Mahmood Ahmed Momin

Abstract

This paper explores the perceptions of Corporate Social Disclosure (CSD) in non-government organisations within the context of a developing country: Bangladesh. Many prior studies have looked at CSD practice from the managerial perspective, while providing less of an insight into non-managerial stakeholder perspectives. Several researchers have argued that the social and environmental accounting literature needs to incorporate the voice of non-managerial stakeholders in CSD development. This paper contributes to the stakeholder-perception-based CSD literature. Semi-structured interviews were carried out in selected social and environmental NGOs of both overseas and Bangladeshi origin. The results suggest that NGO executives are sceptical of current CSD practice. To them, current CSD is ad hoc and no more than a public relations exercise, lacking credibility. Most importantly, owing to structural constraints NGO executives assign lesser significance to CSD than to direct corporate involvement in social development. They described structural constraints as: high levels of poverty, weak governmental structures, dependence on foreign aid and a small group of local business people, lack of awareness of CSD, and an underdeveloped stakeholder relationship. All of these constraints are embedded within the socio-cultural and political history of Bangladesh. NGO executives believe strongly in action rather than words. They suggest that corporations need to engage in social development and to improve their social performance in order to meet their social and environmental responsibilities to the Bangladeshi people.

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  • Mahmood Ahmed Momin, 2013. "Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 150-161, June.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:2:p:150-161
    DOI: 10.1016/j.accfor.2013.04.005
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    Cited by:

    1. Zeeshan Mahmood & Rehana Kouser & Md. Abdul Kaium Masud, 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-31, December.
    2. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, 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. Gazzola, Patrizia & Amelio, Stefano & Papagiannis, Fragkoulis & Michaelides, Zenon, 2021. "Sustainability reporting practices and their social impact to NGO funding in Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    5. Wangwei Lin, 2022. "Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework," Sustainability, MDPI, vol. 14(15), pages 1-18, July.
    6. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
    7. Jittima Wichianrak & Tehmina Khan & David Teh & Steven Dellaportas, 2023. "Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies," Sustainability, MDPI, vol. 15(7), pages 1-24, April.
    8. Tibebe Sirak Asfaw & Vida Botes & Lula G. Mengesha, 2017. "The role of NGOs in corporate environmental responsibility practice: evidence from Ethiopia," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-9, December.
    9. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    10. 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.
    11. 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.
    12. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
    13. 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.

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