LAUSR

Purpose This study investigates if the ‘corporate governance practices’ has any influence on firm corporate social responsibility (CSR) reporting by listed firms in Bangladesh. Design/methodology/approach This study employs a content analysis to examine specific Corporate Social Responsibility (CSR)-related attributes from 101 publicly listed non-financial firms in Bangladesh. By 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 is 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 i...