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

Moazzem Hossain, Angela Hecimovic and Aklema Choudhury Lema

Australian Accounting Review, 2015, vol. 25, issue 4, 389-404

Abstract: type="main">

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.

Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/10.1111/auar.12076 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:ausact:v:25:y:2015:i:4:p:389-404

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1035-6908

Access Statistics for this article

Australian Accounting Review is currently edited by Linda M. English

More articles in Australian Accounting Review from CPA Australia
Bibliographic data for series maintained by Wiley Content Delivery ().