Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh

Abstract

corporate social reporting (CSRep), stakeholders, stakeholders’ perceptions, accountability, Bangladesh,

What Is Going on with Stakeholder Theory in Project Management Literature? A Symbiotic Relationship for Sustainability

“…However, the development of this field of research is irregular, representing a collection of approaches instead of a coherent theoretical grouping [55]. The lack of a unified approach to address social issues from a strategic and less altruistic point of view suggests that this area of research should continue [56][57][58], delving into the role carried out by the different stakeholders that directly and indirectly influence the project [59].…”

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

“…However, one subsidiary belonging to a global pharmaceutical company rejected outright the possibility of our gaining access, stating that their company policy did not promote data collection in relation to internal management practices by external researchers. The engagement with the remaining ten subsidiaries was supported by the fact that one of the authors is from Sri Lanka and hence, a certain level of trust and rapport could be developed supporting the relationship with the interviewees (Belal and Roberts, 2010 available within the selected ten subsidiaries, a "referral" to the manager responsible for CSR was obtained through this contact. Alternatively, where such personal referrals were not available, then the name of the manager responsible for corporate responsibility was obtained from publications, company websites or through other interviewees (since the size of the host country meant that most of the corporate managers knew each other).…”

“… Firstly, it adds to the relatively small but emerging empirical research body of CSRep studies which adopts a developing country perspective (Belal, 2008;Belal & Cooper, 2011;Belal & Momin, 2009;Belal & Roberts, 2010;Islam & Deegan, 2008; Kuasirikun, 2005;Kuasirikun & Sherer, 2004;Lodhia, 2003);  Secondly, by using in-depth interview data, it uncovers the internal processes by which companies make disclosures, seen by Adams (2002) as under-investigated;  Thirdly, it provides a deeper understanding of the manifestation of isomorphic pressures and legitimacy concerns related to CSRep strategies of MNCs which have not been significantly highlighted, particularly with regard to insights at the subsidiary level (Kustova and Zaheer, 1999;Tempel et al, 2006);  Fourthly, by investigating the Sri Lankan context through the lens of institutional theory and identifying pressures from the host country"s environment, it adds a unique institutional setting to the growing number of social and environmental accounting research studies taking a similar stance (Islam and Deegan 2008);  Finally, empirical studies into the reasons why companies do not voluntarily publish social and environmental issues are relatively underdeveloped (Martin and Hadley, 2008) and by including the search for reasons for the absence of social disclosure especially amongst subsidiaries of MNCs, our study sheds light on the question of why companies in developing countries often disclose very little (Belal andMomin 2009, Belal andCooper 2011).…”

The role of NGOs in corporate environmental responsibility practice: evidence from Ethiopia

“…From developing countries context, Belal & Roberts (2010) study the perception of non-managerial stakeholders including NGOs in Bangladesh and find an overwhelming support for the need by the NGOs for mandatory environmental responsibility report from companies. In the same way, Momin (2013) examines social and environmental NGOs' perceptions of corporate social disclosures and conclude that NGOs need to require companies in Bangladesh to take strong action than words.…”