The influence of corporate governance practices on corporate social responsibility reporting

Rashid, Afzalur (2018) The influence of corporate governance practices on corporate social responsibility reporting. Social Responsibility Journal, 14 (1). pp. 20-39. ISSN 1747-1117


Abstract

Purpose – This study aims to investigate if 'corporate governance practices' have any influence on firm corporate social responsibility (CSR) reporting by listed firms in Bangladesh.

Design/methodology/approach – This study uses a content analysis to examine specific corporate social responsibility (CSR)-related attributes from 101 publicly listed non-financial firms in Bangladesh. Using various attributes of social and environmental reporting, a disclosure index is also constructed.

Findings – The finding of this study is that corporate governance practices do not have any influence on firm CSR reporting. The findings, in particular, show that CSR disclosure by firms is not responsive to new corporate governance regulations.

Research limitations/implications – This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process.

Practical implications – The implication of this study is that firm CSR practices are legitimization exercises and firms will not make increased disclosure due to regulator’s quest for institutionalisation of corporate governance practices.

Originality/value – This study contributes to the literature on the practices of CSR reporting in the context of developing countries following regulator’s quest for institutionalisation of corporate governance practices.
Keywords Corporate governance, Corporate social responsibility, Content analysis, Legitimacy theory,
Neo-institutional sociology
Paper type Research paper


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to Published version in accordance with the copyright policy of the publisher.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Date Deposited: 17 Mar 2020 04:59
Last Modified: 27 Mar 2020 04:57
Uncontrolled Keywords: corporate governance, corporate social responsibility, content analysis, legitimacy theory, neo-institutional sociology
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: 10.1108/SRJ-05-2016-0080
URI: http://eprints.usq.edu.au/id/eprint/37849

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