ABSTRACT

This concluding chapter proceeds as follows. In the following section, the main conclusions from the empirical chapters (5–7) are brought together so that section three may then draw out major implications of the study from the context of CSR reporting practice in developing countries in general and Bangladesh in particular. The fourth section of the chapter summarises the major contributions of the study both to the CSR reporting literature in general and to that relating to developing countries in particular. Finally, the chapter identifies limitations of the study and makes suggestions for future research.