ABSTRACT

The purpose of this chapter is to explain the procedures adopted in the analysis of social and ethical disclosures made in the corporate annual reports of Bangladeshi companies. The chapter is organised in five sections. The next section will address the research question that this chapter attempts to address. Content analysis method used to analyse data in this book is described in the third section. A brief description of the analytical social disclosure categories developed is provided in the fourth section. Finally, section five provides summary and conclusion of this chapter.