ABSTRACT
The purpose of this chapter is to put CSR reporting practices in Bangladesh into context. Corporate reporting in general and CSR reporting in particular is greatly influenced by social, political, cultural, legal, economic and technological factors (Mathews, 1993; Perera and Mathews, 1990; Tsang, 1998). Discussion of some of these contextual factors will be helpful in giving a better understanding of CSR reporting practices in Bangladesh and, in particular, will help us to interpret the empirical findings reported later in the book. The following sections of this chapter outline the geographical, environmental, political, historical, social, cultural, regulatory, economic and technological contexts of Bangladesh. Table 3.1 shows selected key socio-economic indicators of Bangladesh as compared to other South Asian, low-income and high-income countries.
