Does corporate social responsibility reporting enhance shareholders’ value?

• Published in: Journal of financial reporting & accounting Vol. 16; no. 1; pp. 158 - 178
• Main Author: Rashid, Afzalur
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Publishing Limited 12.03.2018; Emerald Group Publishing Limited
• Subjects: Accountability; Economic justification; Emerging markets; Employees; Industrial wastes; Morality; Profitability; Research methodology; Social responsibility; Social sciences; Society; Stockholders; Studies; Bangladesh; Stakeholder theory; Legitimacy theory; CSR; Performance; Instrumental stakeholder theory; Content analysis

Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-fi...