This paper aims to broaden the present corporate social responsibility (CSR) reporting literature by extending its focus to the absence of CSR reporting within a developing country, an area which, to date, is relatively under researched in comparison to the more widely studied presence of CSR reporting within developed Western countries. In particular this paper concentrates upon the lack of disclosure on three particular ecojustice issues: child labour, equal opportunities and poverty alleviation. We examine why this is the case and thereby illuminate underlying motives behind corporate unwillingness to address these issues. For this purpose, 23 semi-structured interviews were undertaken with senior corporate managers in Bangladesh. The findings suggest that the main reasons for non-disclosure include lack of resources, the profit imperative, lack of legal requirements, lack of knowledge/awareness, poor performance and the fear of bad publicity. Given these findings the paper raises some serious concerns as to why corporations would ever be expected to voluntarily report on ecojustice issues where performance is poor and negative publicity would be generated and profit impaired. Further research is still required to uncover current injustices and to imagine what changes can be made.

The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. AbstractThe main aim of this study is to undertake a critical examination of the ethical and developmental performance of an Islamic bank as communicated in its annual reports over a period of 28 years . Islami Bank Bangladesh Limited's (IBBL hereafter) ethical performance and disclosures are further analysed through interviews conducted with the bank's senior management. The key findings include an overall increase in ethical disclosures during the study period. However the focus on various stakeholders' needs has varied over time reflecting the evolving nature of the Islamic finance industry over the last three decades. Based in a secular economy, IBBL focused in the first two decades on the "Particular" Shariah compliance disclosure as a way of establishing its reputation and differentiate itself from conventional banks in a dual banking system. Post 2005, the ethical performance and disclosure shifted to more "Universal" disclosures such as sustainability, charity, employees and community related disclosures signaling responsible conduct and the bank's adoption of a "wider stakeholder approach". However the bank is still failing to provide full disclosure on certain significant categories such as sources and uses of disposable income, thereby contradicting the principles of full and comprehensive disclosure and accountability. In addition, the structure of IBBL's investment portfolio reveals an overreliance on debt based financial instruments and a shortcoming in fulfilling the developmental and social objectives of Islamic finance. This is evidenced by the "qualified" Shariah Supervisory Board (SSB) reports that the bank consistently received. This research provides further evidence that Islamic banking & Finance (IBF) in its current practices reflect the "global" and the "local" influences in an era dominated by global conventional finance.

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The main aim of this study is to undertake an evaluation of the initial wave of stand‐alone social reports issued by the major market players in the UK using AA1000 as an evaluative tool, or benchmark, in order to ascertain the extent to which they conform to the provisions of AA1000, in particular the core principles of accountability and inclusivity. Applying the lens of the stakeholder model the paper examines to what extent contemporary SEAAR practices in the UK are likely to promote stakeholder accountability, or whether they are simply exercises in stakeholder management. Copyright © 2002 John Wiley & Sons, Ltd and ERP Environment.

Vulnerable and exploitable: The need for accountability and transparency in emerging and less developed economies AbstractThe aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.

corporate social reporting (CSRep), stakeholders, stakeholders’ perceptions, accountability, Bangladesh,

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Thanks to the participants of these seminar/conferences for their comments. Research assistance to this project was provided by Sardar Sadek Nizami. We also acknowledge the written comments made on earlier versions of the paper by Robin Roberts, Chris van Staden and Danture Wickramasinghe. Thanks are also due to the two anonymous reviewers for their suggestions to improve the paper. Finally, we would like to thank our interviewees for their time and cooperation.