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A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik

Corporate social responsibility (CSR) reporting is an embracing issue today that becomes the social perspective of accounting and reporting. Still, the international standard setters are lagging behind to bring this issue within the legal framework of accounting and reporting. As there is a huge dem...

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Main Author: Shil, Nikhil Chandra
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2009
Online Access:https://ir.uitm.edu.my/id/eprint/265/3/265.pdf
https://ir.uitm.edu.my/id/eprint/265/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.2652022-12-29T02:40:16Z https://ir.uitm.edu.my/id/eprint/265/ A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik Shil, Nikhil Chandra Corporate social responsibility (CSR) reporting is an embracing issue today that becomes the social perspective of accounting and reporting. Still, the international standard setters are lagging behind to bring this issue within the legal framework of accounting and reporting. As there is a huge demand from the stakeholders for such information, it becomes a common area of voluntary disclosure at the time of reporting. The paper targets to highlight the improvement of CSR reporting in Bangladesh over a period of six (6) years through the content analysis of financial statements of DSE 20 companies. Content analysis has helped us to identify a couple of common categories where most of the firms do social reporting. The analysis was based on secondary sources of information; i.e., published financial statements of DSE 20 companies for the year 2000 and 2006. Different descriptive statistics were used to organize and analyze the findings of the study. It concluded that the pattern of such reporting was far away from expectation; still, there was a positive indication that the volume and quality of reporting was increasing. Accounting Research Institute (ARI) & Faculty of Accountancy 2009-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/265/3/265.pdf A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik. (2009) Malaysian Accounting Review, 8 (2). pp. 67-83. ISSN 1675-4077 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description Corporate social responsibility (CSR) reporting is an embracing issue today that becomes the social perspective of accounting and reporting. Still, the international standard setters are lagging behind to bring this issue within the legal framework of accounting and reporting. As there is a huge demand from the stakeholders for such information, it becomes a common area of voluntary disclosure at the time of reporting. The paper targets to highlight the improvement of CSR reporting in Bangladesh over a period of six (6) years through the content analysis of financial statements of DSE 20 companies. Content analysis has helped us to identify a couple of common categories where most of the firms do social reporting. The analysis was based on secondary sources of information; i.e., published financial statements of DSE 20 companies for the year 2000 and 2006. Different descriptive statistics were used to organize and analyze the findings of the study. It concluded that the pattern of such reporting was far away from expectation; still, there was a positive indication that the volume and quality of reporting was increasing.
format Article
author Shil, Nikhil Chandra
spellingShingle Shil, Nikhil Chandra
A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
author_facet Shil, Nikhil Chandra
author_sort Shil, Nikhil Chandra
title A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
title_short A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
title_full A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
title_fullStr A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
title_full_unstemmed A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik
title_sort look into the disclosure improvements of csr reporting in bangladesh / nikhil chandra shil and alok kumar pramanik
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2009
url https://ir.uitm.edu.my/id/eprint/265/3/265.pdf
https://ir.uitm.edu.my/id/eprint/265/
https://mar.uitm.edu.my/
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score 13.211869

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