Historically, the study of corporate social responsibility (CSR)
reporting has largely been within the context of Western economies.
However, in the wake of highly publicized incidents such as Bhopal
and the struggle of the Ogoni people in Nigeria, many large
corporations now claim to be taking steps to improve their
environmental and social performance within developing countries.
Using the lens of stakeholder theory, this book examines whether
the current practice of CSR reporting in developing countries is
motivated by a desire to discharge accountability to all relevant
stakeholders or whether it is being driven by the imperative of
advancing corporate economic interests. While concepts like CSR
reporting have become more fashionable, they vary widely in
different national contexts; this book therefore clarifies the
types and roles of CSR reporting and the underlying corporate
motivations. The author considers the current CSR reporting
practices in a number of developing countries, with particular
attention given to illuminating a case study of Bangladesh.
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