The effect of corporate governance elements on corporate social responsibility (CSR) reporting

Purpose The purpose of this paper is to investigate the corporate social responsibility (CSR) reporting information of Bangladeshi listed commercial banks and explores the potential effects of corporate governance (CG) elements on CSR disclosures. Design/methodology/approach The annual reports of all private commercial banks (PCB) for the year 2007‐2008 are examined to analyse the banks' CSR reporting practice using content analysis. It also considers three elements of CG such as non‐executive directors, existence of foreign nationalities and women representation in the board. The multiple regressions were used to measure the impact of CG elements on banks' CSR reporting initiatives. Findings The results of the study demonstrate that though voluntary, overall CSR reporting by Bangladeshi PCB are rather moderate, however, the varieties…