Hafiz- CSR.pdf - Journal of Financial Reporting and Accounting Corporate social responsibility(CSR reporting practices in banking companies in

Hafiz- CSR.pdf - Journal of Financial Reporting and...

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Journal of Financial Reporting and Accounting Corporate social responsibility (CSR) reporting practices in banking companies in Bangladesh Md. Hafij Ullah Mohammad Afjalur Rahman Article information: To cite this document: Md. Hafij Ullah Mohammad Afjalur Rahman , (2015),"Corporate social responsibility (CSR) reporting practices in banking companies in Bangladesh", Journal of Financial Reporting and Accounting, Vol. 13 Iss 2 pp. - Permanent link to this document: Downloaded on: 28 August 2015, At: 06:08 (PT) References: this document contains references to 0 other documents. To copy this document: [email protected] The fulltext of this document has been downloaded 9 times since 2015* Access to this document was granted through an Emerald subscription provided by emerald-srm:191537 [] For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit for more information. About Emerald Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download. Downloaded by Macquarie University, MD SHIRAJUL ISLAM SAGAR At 06:08 28 August 2015 (PT)
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Corporate Social Responsibility (CSR) Reporting Practices in Banking Companies in Bangladesh 1. Introduction Corporate Social Responsibility reporting has been getting a good form of priority over the recent two decades which is a true breakthrough for the betterment of banking fraternity. CSR comprises wide areas of issues ranging from business ethics, corporate ethics, corporate governance and socially responsible investing to environmental sustainability and development of community (Das, 2012). Corporate social responsibility, also known as ‘corporate citizenship’ that forms the self regulation of a firm towards the integration of business culture and studies show that, enterprise strikes a balance between economic and social goals (Masud, 2011). As business not only creating wealth and job opportunities for the society, at the same time, they are also polluting the environment which would bring devastating effect on human health and bio-diversity worldwide (Alimullah, 2006). CSR refers to a company’s voluntary contribution to sustainable development which goes beyond legal requirements and emerging trends to practice CSR are concerned to address the social problems of the stakeholders not stockholder only (Gamerschlag et al. 2011; Masud, 2011). CSR goes beyond
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