Journal
ADVANCES IN ACCOUNTING
Volume 30, Issue 1, Pages 168-175Publisher
ELSEVIER
DOI: 10.1016/j.adiac.2014.03.005
Keywords
Corporate social disclosure; Legitimacy theory; Bangladesh
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We explore the potential firm and industry characteristics that determine the corporate social responsibility (CSR) disclosure practises by Bangladeshi listed firms. We use a CSR disclosure checklist to measure the extent of CSR disclosure in the annual reports and a multiple regression analysis to examine the determinants of CSR disclosure. Our study finds that CSR disclosure has positive and significant relationships with export-oriented sector, firm size and types of industries. We also find a negative relationship between CSR disclosure and family ownership. The overall findings of our study provide empirical evidence which suggests that a number of firm and industry characteristics are important determinants of the extent of CSR disclosures in a developing country like Bangladesh. Our findings can help the policy makers to adopt necessary regulatory reform to improve the CSR practises and enhance organisational legitimacy. (C) 2014 Elsevier Ltd. All rights reserved.
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