Although prior studies looked at corporate social disclosures (CSD hereafter) mainly from the managerial perspective there are very few studies which examined CSD from a non-managerial stakeholder perspective. This paper contributes to that limited CSD literature. It does so from a developing country perspective. The main aim of this paper is to examine the views of selected NGOs on current CSD practices in Bangladesh using Gramscian hegemonic analysis. For this purpose, semi-structured interviews were carried out in the selected social and environmental NGOs of both overseas and Bangladesh origin. The results suggest that NGOs viewed the current CSD practice as far from satisfactory. They also argued that it is mainly aimed at maintaining corporate interests of image building. The study suggests that it is not corporations to be blamed alone for production of CSD in the interests of business, it is the capitalist society that consents to such reproduction of CSD.
|Publication status||Published - 2009|
|Event||Ninth Interdisciplinary Perspective on Accounting (IPA 2009) Conference - Innsburck (AT)|
Duration: 9 Jul 2009 → 11 Jul 2009
|Conference||Ninth Interdisciplinary Perspective on Accounting (IPA 2009) Conference|
|Period||9/07/09 → 11/07/09|
- corporate social disclosures
- non-managerial stakeholder