Abstract: Corporate social responsibility initiatives help firms balance their economic, social, and environmental imperatives. These initiatives strengthen stakeholder-firm relationship and enhance corporate image. This paper focuses on identifying the extent of corporate social responsibility disclosure (CSRD) practices by the textile companies operating in Bangladesh. To meet these objectives 18 companies have been taken covering the period 2015 to 2019. The required data have been collected from the secondary sources, i.e. the annual reports and websites of the selected companies. To measure the extent of disclosures, Disclosure Index Scores (DIS) have been constructed with 22-point index for voluntary disclosure by using the outcomes of content analysis. Results shows that companies disclose more information related to products and services they are dealing with and DIS with respect to community involvement has the least out of all scores..........
Keywords: Corporate Social Responsibility, Voluntary, Disclosure Index Scores..
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