Proceedings of 9th Asian Business Research Conference
20-21 December, 2013, BIAM Foundation, Dhaka, Bangladesh ISBN: 978-1-922069-39-9
Corporate Social Responsibilities and Related Disclosures: A
Study on the Listed Banks in Bangladesh
Mohammad Yunus*, Mohammad Rokibul Kabir** and Mohammad Afjalur
Rahman***
Nowadays a company is thought to be a social entity.
Hence, it has some responsibilities towards the welfare
of the society. Bangladesh Bank as the central bank of
Bangladesh has urged the commercial banks to play role
for the welfare of society. Thus, this study is an
endeavor to find the extent to which the listed banks in
Bangladesh
accomplish
their
corporate
social
responsibilities (CSR) and to explore the level of
disclosure for CSR in the annual reports. The research
has been conducted with secondary data collected from
the annual reports of the sample companies for the year
2011 and 2012. To measure the CSR activities and
relevant disclosures in the annual reports an unweighted disclosures index has been prepared based on
extensive literature survey. The findings of the study
reveals that the sample companies’ CSR activities are
limited in certain areas as it is found that the CSR scores
of the sample banks vary from 10 to 35 out of total
allocated score of 96 from 6 different sectors. Among the
sample banks Dutch Bangla Bank Limited has been
found as the best performer in this regard with a
disclosure score of 35.
Keyword: Corporate Social Responsibilities ((CSR), Banks, CSR Disclosures,
Disclosure Index.
______________________________________________________________
*Associate Professor, Department of Business Administration, International Islamic University Chittagong.
Cell:+88-01199201012. email:yunusiiuc48@gmail.com
**Assistant Professor, Department of Business Administration, International Islamic University Chittagong.
Cell: +8801191555211, email: rakibais@yahoo.com
***Research Fellow and MBA Student of International Islamic University Chittagong.
Cell: +88-01716742661. email: m.ar_rahman@yahoo.com
1