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Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh

Saha, Anup Kumar



The research investigates the determinants of corporate social responsibility (CSR) spending and CSR disclosures by the Bangladeshi commercial banks. In the process, it explains the relationship between CSR disclosures and CSR expenditure by Bangladeshi commercial banks.

Legitimacy theory has been used to explain the motivation for such expenditure and disclosure. For purpose of analysing the determinants, ordinary least square (OLS) regression analysis has been used for the first test with CSR expenditures and ordered PROBIT regression analysis has been used for test with CSR disclosures.

The result found that CSR expenditure depend on banks’ size, age and government ownership, whilst CSR disclosures depend on CSR expenditure, profitability, age, government ownership and Islamic compliance.

Practical implications
The practical contribution of this study includes the assistance for the public policy development by providing better understanding of extent and credibility of CSR reporting by the Bangladeshi banking sector.

The study contributes to the academic literature by presenting preliminary findings from different focus on a developing economy like Bangladesh. The study leads to draw a standard for the developing country to find out the differences compared to developed country.


Saha, A. K. (2019). Relationship between corporate social responsibility performance and disclosures: commercial banks of Bangladesh. Social Responsibility Journal, 15(4), 451-468.

Journal Article Type Article
Acceptance Date Jun 27, 2018
Online Publication Date Nov 21, 2018
Publication Date Jun 21, 2019
Deposit Date Jun 2, 2023
Journal Social Responsibility Journal
Print ISSN 1747-1117
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 15
Issue 4
Pages 451-468
Keywords Social Sciences (miscellaneous); General Business, Management and Accounting
Publisher URL