Revisiting the practices of corporate social and environmental disclosure in Bangladesh

Abstract Few studies are available on Corporate Social and Environmental Disclosure (CSED) in a developing country like Bangladesh. The latest study on the state of CSED was conducted about 10 years ago. During this period, in addition to global diversities, many changes have occurred in the socio‐political scenario in Bangladesh. The Government of Bangladesh (GOB) has recently undertaken pragmatic steps in order to make institutional and organizational changes. Attempts are being made to ensure good governance in all parts of public administration, declaring war against corruption. The Securities and Exchange Commission (SEC), the controlling body for the stock exchanges, has taken necessary action to establish corporate governance of the listed companies in Bangladesh. Stakeholders of the companies are gradually becoming…