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:	http://ir.uitm.edu.my/id/eprint/265/ http://ir.uitm.edu.my/id/eprint/265/1/AJ_NIKHIL%20CHANDRA%20SHIL%20MAR%2009.pdf

id	uitm-265
recordtype	eprints
spelling	uitm-2652017-09-11T11:00:35Z http://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 http://ir.uitm.edu.my/id/eprint/265/1/AJ_NIKHIL%20CHANDRA%20SHIL%20MAR%2009.pdf Shil, Nikhil Chandra (2009) A look into the disclosure improvements of CSR reporting in Bangladesh / Nikhil Chandra Shil and Alok Kumar Pramanik. Malaysian Accounting Review, 8 (2). pp. 67-83. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
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	http://ir.uitm.edu.my/id/eprint/265/ http://ir.uitm.edu.my/id/eprint/265/1/AJ_NIKHIL%20CHANDRA%20SHIL%20MAR%2009.pdf
first_indexed	2023-09-18T22:44:21Z
last_indexed	2023-09-18T22:44:21Z
_version_	1777417124361273344

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

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