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Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market
Journal article   Peer reviewed

Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market

M.M. Hossain, A. Hecimovic and A.A.K. Choudhury
Australian Accounting Review, Vol.25(4), pp.389-404
2015
DOI: https://doi.org/10.1111/auar.12076
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Abstract

This study examines corporate social responsibility reporting practices in the rapidly growing mobile telecommunications industry in Bangladesh. This industry sector is one of the fastest growing in the world making it an attractive global investment. Using content analysis we reviewed and analysed the annual reports of four major mobile companies between 2008 and 2011. The findings reveal that mobile telecommunications companies in Bangladesh disclose social and environmental responsibility information across a range of categories. We find that these mobile companies provide significant benefits to education and health in Bangladesh and that their focus on community and development disclosures are motivated in part by seeking to maintain legitimacy in an extremely competitive industry.

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UN Sustainable Development Goals (SDGs)

This output has contributed to the advancement of the following goals:

#9 Industry, Innovation and Infrastructure

Source: InCites

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74 Record Views
8 Times Cited - Web of Science

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Collaboration types
Domestic collaboration
Citation topics
6 Social Sciences
6.3 Management
6.3.385 Corporate Social Responsibility
Web Of Science research areas
Business, Finance
ESI research areas
Economics & Business
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