CSR exposures of Bangladesh Small and Cottage Industries Corporation enlisted firms during COVID-19

Humaira Begum, Md. Mostafizur Rahman, Mohammad Samiul Haque and Babor Ahmad

International Journal of Business Governance and Ethics, 2026, vol. 20, issue 3/4, 407-428

Abstract: This study examines how much the pandemic affects the corporate social responsibility (CSR) activities of the Bangladesh Small and Cottage Industries Corporation (BSCIC). It also identifies determinants of CSR of BSCIC. For conducting this analysis, 110 BSCIC firms are randomly selected as samples. Results of multivariable regression reveal that the age of the firm, size of the firm, profit of the firm, and sales of the firm due to the pandemic has a significant positive influence on firms' CSR expenditures. The logit model estimates the factors affecting the decisions of firms towards CSR practice. The perception index (PI) reveals the manager's attitude and psychological intentions in the practice of CSR. The economic perspective of this study suggests that firms should involve more in CSR as it reduces the reputational risk, ensures sustainable operation, and helps firms to escape technically from environmental conflicts. This study notifies several problems in the CSR practice of the firms during the pandemic situations. This study also provides a guide for improving CSR activities on a larger scale in any crisis.

Keywords: corporate social responsibility; CSR; COVID-19; Bangladesh Small and Cottage Industries Corporation; BSCIC; performance; perception index; Bangladesh. (search for similar items in EconPapers)
Date: 2026
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