Corporate Social Reporting (CSR) in Developing Countries: A Review
Previous reviews of CSR literature have tended to focus on developed countries. The present study extends the reviews of CSR literature to developing countries. For this purpose a classification framework using three categories has been proposed and applied in this study: (a) content analysis studies (b) managerial perceptions studies and (c) stakeholder perceptions studies. It has been observed that as compared to the developed countries few studies are available from the context of developing countries. Most of the latter studies belong to the first category. These studies have concentrated on the African and Asia-Pacific Region, particularly Singapore and Malaysia and are descriptive in nature, measuring the extent and volume of disclosures contained within the annual reports. Of late, a handful of studies have started to probe managerial motivations behind CSR via in depth interviews and have found that CSR agenda in developing countries is largely driven by external forces, viz. pressures from parent companies, international market and international agencies. On the basis of this analysis the present author has suggested some important future research questions.
Keywords: Corporate Social Reporting (CSR), Developing Countries
Dr. Ataur Belal
Lecturer, Aston Business School, Aston University
My current research focuses on corporate social reporting [CSR] from the context of developing countries. In particular, my interest is to find out why Bangladeshi managers started to disclose social and ethical information and also what are the attitudes of different Bangladeshi stakeholder groups towards this new phenomenon. My more recent interest includes case studies of CSR practices around the world, particularly UK, India and China.