Premium
Corporate Social and Environment‐related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country
Author(s) -
Kamal Yousuf,
Deegan Craig
Publication year - 2013
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/j.1835-2561.2012.00205.x
Subject(s) - corporate governance , transparency (behavior) , accounting , business , accountability , legitimacy , social accounting , developing country , context (archaeology) , order (exchange) , social responsibility , sample (material) , corporate social responsibility , best practice , textile , public relations , accounting information system , economics , finance , economic growth , political science , management , politics , law , history , paleontology , chemistry , chromatography , archaeology , biology
We investigate the social and environment‐related governance disclosure practices of a sample of textile and garment companies operating within Bangladesh. Using content analysis we find that the disclosure of governance information lags behind general corporate social responsibility disclosures, and the textile and garment companies of Bangladesh disclose information about their governance practices in order to secure/maintain legitimacy and/or to meet community expectations. However, the governance disclosures still fall short of what would appear to be expected by the international community, and despite ongoing international concerns about workplace conditions and associated safety, the results suggest limited accountability and transparency in relation to social and environment‐related governance practices within a developing country context.