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Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market
Author(s) -
Hossain Moazzem,
Hecimovic Angela,
Choudhury Lema Aklema
Publication year - 2015
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/auar.12076
Subject(s) - business , corporate social responsibility , legitimacy , accounting , investment (military) , social responsibility , marketing , public relations , political science , politics , law
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.