Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market

被引：8

作者：

Hossain, Md. Moazzem ^{[1
]}

Hecimovic, Angela ^{[2
]}

Choudhury Lema, Aklema ^{[3
]}

机构：

[1] Murdoch Univ, Murdoch Business Sch, Murdoch, WA 6150, Australia

[2] Univ Sydney, Sch Business, Sydney, NSW 2006, Australia

[3] Curtin Univ, Sch Accounting, Bentley, WA, Australia

来源：

AUSTRALIAN ACCOUNTING REVIEW | 2015年 / 25卷 / 04期

关键词：

DISCLOSURE; PERCEPTIONS; PERFORMANCE; CSR; GOVERNANCE; INDUSTRY; GARMENT;

D O I：

10.1111/auar.12076

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines corporate social responsibility reporting practices in the rapidly growing mobile telecommunications industry in Bangladesh. This industry sector is one of the fastest growing in the world making it an attractive global investment. Using content analysis we reviewed and analysed the annual reports of four major mobile companies between 2008 and 2011. The findings reveal that mobile telecommunications companies in Bangladesh disclose social and environmental responsibility information across a range of categories. We find that these mobile companies provide significant benefits to education and health in Bangladesh and that their focus on community and development disclosures are motivated in part by seeking to maintain legitimacy in an extremely competitive industry.

引用

页码：389 / 404

页数：16

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