Ataur Rahman Belal|David Owen
The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh
University of Nottingham
purpose paper seeks respond recent calls engagementbased studies corporate social reporting csr practice examining views corporate managers current state future prospects social reporting bangladesh designmethodologyapproach paper uses series interviews senior managers 23 bangladeshi companies representing multinational domestic private public sectors findings key findings main motivation behind current reporting practice lies desire part corporate management manage powerful stakeholder groups whilst perceived pressure external forces notably parent companies instructions demands international buyers driving process forward latter context appears adoption international social accounting standards codes likely become prevalent future reservations expressed whether passive compliance strategy likely achieve much way real changes corporate behaviour particularly western developed standards codes imposed without consideration local cultural economic social factors indeed imposition could regarded little example erection nontariff trade barriers rather representing meaningful move towards empowering indigenous stakeholder groups originalityvalue paper contributes literature csr developing countries distinct lack engagementbased published studies