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Corporate Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Bangladesh

In: Corporate Governance and Corporate Social Responsibility Emerging Markets Focus

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  • Pallab Kumar Biswas

Abstract

This chapter examines the relationship between corporate governance and corporate social responsibility (CSR) reporting in annual report in the context of an emerging country, Bangladesh. Corporate governance is measured using an index consisting of 134 dichotomous elements. The extent of CSR reporting in annual reports is measured by an index score consisting of 15 elements. Using a 13-year panel dataset for the listed manufacturing companies, the results indicate that corporate governance is significantly and positively related to a firm's decision to engage in CSR reporting, and the extent of such reporting. The study provides empirical evidence to policy makers and regulators in Bangladesh and other emerging countries with similar institutional settings for implementing an effective corporate governance system.

Suggested Citation

  • Pallab Kumar Biswas, 2014. "Corporate Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Bangladesh," World Scientific Book Chapters, in: Sabri Boubaker & Duc Khuong Nguyen (ed.), Corporate Governance and Corporate Social Responsibility Emerging Markets Focus, chapter 20, pages 551-579, World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789814520386_0020
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