Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.
Dr Ataur Rahman Belal is a Lecturer in Accounting at the Aston Business School, Aston University, UK.
'With its focus on developing countries in general, and Bangladesh in particular, this authoritative text brings a fresh perspective to bear on the CSR reporting literature, whilst also suggesting a rich agenda for future research. ' David L. Owen, Nottingham University, UK ’...an original light on the drivers, consequences and limitations of corporate social responsibility and its reporting in Bangladesh. This is subtle analysis based on rigorous empirical research of local practice and perspectives.’ David Collison, University of Dundee, UK 'This book is a welcome addition to the comity of literature on the subject for the developing countries... Furthermore, this book will be of great help to the teachers in the institutions of higher learning. Students who wish to pursue research and consulting on the subject will also gain immensely...' Vision - The Journal of Business Perspective 'Altogether, this book presents a clearly written, well organised, research-oriented approach to the CSR reporting practices in developing countries.' Social and Environmental Accountability Journal '...an interesting account of the CSR reporting practices by Bangladesh entities in 2000 and management's attitudes towards CSR in 2001. Since the CSR reporting practices in Bangladesh are fairly unknown in the literature, this book fills that gap.' The British Accounting Review