Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

Autor: Melita Mehjabeen, Tanisha Bukth
Rok vydání: 2020
Předmět:
Zdroj: GATR Journal of Accounting and Finance Review (AFR) Vol. 5 (1) Jan-Mar 2020. 5:1-14
ISSN: 0128-2611
2636-915X
DOI: 10.35609/afr.2020.5.1(1)
Popis: Objective – The objective of this paper is to provide a structured literature review of CSR reporting discourse in the context of a developing country, namely Bangladesh, with a focus on three dominant themes: i) the driving forces for CSR reporting, ii) the methodological approaches employed by researchers while studying CSR disclosures, and iii) the theoretical frameworks utilized in explaining the same. Methodology/Technique – In this paper we have employed a structured literature review (SLR) approach and reviewed more than 60 articles from highly ranked accounting and business, ethics and management journals, published over the past two decades. By opting for the SLR approach, we intend to contribute to the extant literature from a methodological perspective since SLR has been relatively underutilized in accounting research. Findings – The paper reveals that while some determinants of CSR disclosure are ubiquitous in both developed and developing countries, the motivation for disclosing social and environmental information is, to a considerable extent, context specific. Specifically, for developing countries like Bangladesh, CSR reporting is driven by survival concerns, emanating from pressure created by global stakeholders, competitive dynamics and sometimes, the ‘shadow of the state’. The paper also finds CSR to be under-theorized in Bangladesh, with too much reliance on the legitimacy framework. Given the socio-economic context of Bangladesh, future research should make use of alternative theories drawn from the social and political domain to enable deeper understanding of CSR reporting. Novelty – This paper is one of the first attempts to review CSR literature in the specific context of Bangladesh, which offers an interesting case to study owing to the dual influence of export-led growth on one hand and elements of traditionalism, on the other. The novelty of this paper lies in its attempt to study three dimensions, viz. determinants, theoretical perspectives and methodological approaches in coalition, and thus offer an integrated perspective, which is missing in previous studies. Type of Paper: Empirical Keywords: CSR Reporting; Motivations; Theoretical Frameworks; CSR in Bangladesh; Literature Review. Reference to this paper should be made as follows: Mehjabeen, M; Bukth, T; 2020. Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review, Acc. Fin. Review 5 (1): 01 – 14. https://doi.org/10.35609/afr.2020.5.1(1) JEL Classification: M14. M9
Databáze: OpenAIRE
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