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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.
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CORPORATE SOCIAL RESPONSIBILITY REPORTING IN DEVELOPING COUNTRIES
Corporate Social Responsibility Series Series Editor: Professor David Crowther, De Montfort University, UK This series aims to provide high quality research books on all aspects of corporate social responsibility including: business ethics, corporate governance and accountability, globalization, civil protests, regulation, responsible marketing and social reporting The series is interdisciplinary in scope and global in application and is an essential forum for everyone with an interest in this area. Also in the series Ethics, Psyche and Social Responsibility Edited by Ana Maria Dávila Gómez and David Crowther ISBN 978-0-7546-7089-6 Higher Education and Civic Engagement: International Perspectives Lorraine McIlrath and Iain Mac Labhrainn ISBN 978-0-7546-4889-5 Managing Corporate Social Responsibilty in Action: Talking, Doing and Measuring Frank den Hond, Frank G.A. de Bakker and Peter Neerguard ISBN 978-0-7546-4721-8 The Employment Contract and the Changed World of Work Stella Vettori ISBN 978-0-7546-4754-6 The Cooperative Movement: Globalization from Below Richard C. Williams ISBN 978-0-7546-7038-4 Capitalist Networks and Social Power in Australia and New Zealand Georgina Murray ISBN 978-0-7546-4708-9 Stories, Visions and Values in Voluntary Organisations Christina Schwabenland ISBN 978-0-7546-4462-0
Corporate Social Responsibility Reporting in Developing Countries The Case of Bangladesh
ATAUR RAHMAN BELAL Aston Business School, Aston University, UK
© Ataur Rahman Belal 2008 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the publisher. Ataur Rahman Belal has asserted his right under the Copyright, Designs and Patents Act, 1988, to be identified as the author of this work. Published by Ashgate Publishing Limited Gower House Croft Road Aldershot Hampshire GU11 3HR England
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Ashgate website: http://www.ashgate.com British Library Cataloguing in Publication Data Belal, Ataur Rahman Corporate social responsibility reporting in developing countries : the case of Bangladesh. - (Corporate social responsibility series) 1. Social responsibility of business - Bangladesh 2. Social responsibility of business 3. Sustainable development reporting - Bangladesh 4. Sustainable development reporting 5. Social accounting - Bangladesh 6. Social accounting I. Title 658.4'08'095492 Library of Congress Cataloging-in-Publication Data Belal, Ataur Rahman. Corporate social responsibility reporting in deve