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Download Corporate Social Responsibility Reporting in Developing by Ataur Rahman Belal PDF

By Ataur Rahman Belal

Traditionally, the examine of company social accountability (CSR) reporting has principally been in the context of Western economies. even though, within the wake of hugely publicized incidents akin to Bhopal and the fight of the Ogoni humans in Nigeria, many huge enterprises now declare to be taking steps to enhance their environmental and social functionality inside of constructing countries.Using the lens of stakeholder idea, this ebook examines even if the present perform of CSR reporting in constructing nations is prompted by means of a wish to discharge responsibility to all proper stakeholders or if it is being pushed by way of the valuable of advancing company financial pursuits. whereas recommendations like CSR reporting became extra stylish, they range commonly in numerous nationwide contexts; this booklet as a result clarifies the kinds and roles of CSR reporting and the underlying company motivations.The writer considers the present CSR reporting practices in a couple of constructing nations, with specific consciousness given to illuminating a case examine of Bangladesh.

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Additional info for Corporate Social Responsibility Reporting in Developing Countries (Corporate Social Responsibility Series)

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The problem of industrial pollution has been well documented in Belal, Khan and Alam (1998). Unfortunately, very rarely are these industrial units brought to justice for their environmental misdeeds (Nurunnabi, 2002). Regulatory and Institutional Context The current regulatory and institutional frameworks, which influence corporate disclosure practices, consist of a set of rules, regulations and institutions inherited from the British period. They include, the Companies Act, 1994, the Insurance Act, 1938, the Banking Companies Act, 1991, the Income Tax Ordinance, 1984, the Securities and Exchange Ordinance, 1969, the Securities and Exchange Rules, 1987, the listing rules of stock exchanges and the various statutes creating the public enterprises.

Islam is the major religion followed by more than 85 per cent of people. It plays a significant role in the socio-cultural life of Bangladeshi peoples. A number of banking and insurance companies have been established in recent times based on the principle of Islamic Shariah. These organisations have gained popularity within a short period of time as evidenced by the success and expansion of The Islami Bank Bangladesh Limited, which has popularised the concept of interest-free banking in Bangladesh.

2000). Both Belal’s (2002) review of the first wave of UK social reports published in 1999 and the study of Owen et al. (2000) based on a series of interviews with leading practitioners and opinion formers came to the conclusion that current social reporting activities, in the UK context at least, have tended to be more of a stakeholder management exercise rather than an attempt at discharging accountability to all stakeholders. Summary and Implications This chapter has briefly reviewed various theoretical explanations provided in the literature to understand corporate motivations behind CSR reporting.

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