Back to Search
Journal ArticleUnknown

The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh

Author Affiliations
Aston University, University of Nottingham
Published InAccounting Auditing & Accountability Journal
Year2007
Citations444

Abstract

Purpose This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Findings Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social…
View at Publisher

BORR does not host full-text PDFs. The button above takes you to the original publisher.