Corporate social performance reporting in Bangladesh

Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business enterprises are under pressure from stakeholders to report to them, as to what extent they have been successful in protecting their interests. Thus, it is essential for them to adopt social accounting practices and report to interested parties as to what extent they have discharged the social responsibilities delegated to them. This study reveals that most of the listed companies in Bangladesh did not provide any information regarding the environment, human resources, community, and consumers in 1996‐97. Though some progressive companies disclosed some information, that information was not at all adequate in discharging social responsibilities. All the information provided by these companies was qualitative in nature and the disclosure level was very poor.