Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective

Ashok Chakraborty


The study examines the relationship between diversity of firm’s board composition and corporate social responsibility reporting of Bangladeshi listed commercial banking firms in the period from 2011 to 2015. Corporate social responsibility disclosure index indicates lower level of disclosure issues with extensive narrative discussion. The study finds significant positive relationship of board activity, board expertise with corporate social responsibility disclosure. It is also found that board ownership and CEO/ chairman duality are negatively associated with corporate social responsibility disclosure having negative impact on bank’s corporate social performance and reporting. The study did not find any evidence related with independent board members to have significant positive impact on CSR disclosure of banking firms. The findings of the study are expected to have important implications for wider stakeholder society and will create further research scope in future.

Full Text:




  • There are currently no refbacks.

Copyright (c) 2017 Ashok Chakraborty

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Accounting and Financial Reporting  ISSN 2162-3082

Copyright © Macrothink Institute 

'Macrothink Institute' is a trademark of Macrothink Institute, Inc.

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.