4/11/2008
Dr Ataur Belal, an
accounting lecturer at Aston Business School has just published one of
the first books to examine corporate social responsibility in
developing countries.
‘Corporate Social Responsibility Reporting in Developing Countries"
brings a fresh perspective to bear on current corporate social
responsibility and examines the widely varied reporting practices in
different national contexts. It has been described by Dr Belal's peers
as an 'authoritative text' and also as 'suggesting a rich agenda for
future research".
Dr Belal said: "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. This
is the first book which covers status of CSR reporting in Bangladesh
quite extensively."
The 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.