Social Responsibility Disclosure Practices: Evidence from Bangladesh

Muhammad Azizul Islam, Craig Deegan

Research output: Working paperDiscussion paper

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Abstract

This report provides the results of a study of the social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country; in this case, Bangladesh. The study comprised three distinct but related components: an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) an investigation of the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.
Original languageEnglish
PublisherACCA UK
Publication statusPublished - 2010

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Social responsibility
Environmental disclosure
Disclosure
Multinationals
Bangladesh
Agenda
Developing countries
Social reporting
Environmental reporting
Sourcing
Non-governmental organizations
Exporters

Cite this

Social Responsibility Disclosure Practices : Evidence from Bangladesh. / Islam, Muhammad Azizul; Deegan, Craig.

ACCA UK, 2010.

Research output: Working paperDiscussion paper

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abstract = "This report provides the results of a study of the social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country; in this case, Bangladesh. The study comprised three distinct but related components: an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) an investigation of the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.",
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note = "The research documented in this report was undertaken as part of a PhD thesis completed by Dr Muhammad Azizul Islam in the School of Accounting and Law at RMIT University in 2009 under the supervision of Professor Craig Deegan. The thesis comprised three separate but linked research components. Although this report is the only publication that provides an overview of the results of all three components, with explanations of the linkages between each component and the associated implications, detailed individual discussion of each of the three separate components of the study has been published elsewhere (Islam and Deegan 2008; Islam and Deegan 2010; and Deegan and Islam 2009). We extend our appreciation to the respective editors, reviewers, discussants, and conference attenders for their helpful comments on the research.",
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