Practices and Disclosures of Corporate Social Responsibility in Financial Statements: A Comparative Study on Some Commercial Banks in Bangladesh

Mohammad Aminul Islam, Mohammad Masud Perves


Enthusiasm in corporate social responsibility (CSR) disclosures information expanded as of late. This led to companies to set a clear view for the CSR reporting to fulfill their stakeholders’ needs. The Business world is changing quickly in all over world and in addition Bangladesh. Now the objectives of business are not only confining in profit maximization as well as business is currently occupied with social duties. Social responsibilities became the important issue in this time for business. The role of business worldwide and particularly in the developed economies has evolved over the last few decades from classical “profit maximizing” approach to a social responsibility approach, where organizations are dependable to its stockholders as well as to the majority of its stakeholders in a broader inclusive sense. Now in the age of information CSR reporting plays a vital role in the developing countries. This study tries to find out the CSR reporting practices of selective commercial banks in Bangladesh. The study is based on annual report of 2013 and 2014 in various CSR sectors. It is shown that most of banks maintained limited sector of CSR in their financial reports.

Keywords: Corporate Social Responsibility, Reporting, Financial Information, Bank Companies, Bangladesh.

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