An Evaluation on CSR Expenditures and Its Relationship with Financial Performance Variables of the Nationalized Commercial Banks (NCBs) in Bangladesh

Abstract

At present corporate social responsibility (CSR) has become an important tool due to contribute the sustainable economic development by ensuring the different benefits for the stakeholders. Corporate social responsibility (CSR) expenditures are extending accepted issue for economic development in competitive business world. The study examines the corporate social responsibility (CSR) expenditures and its relationship with financial performance variables of the sample banks between the years 2012 to 2016 with the use of secondary data. Findings from the analysis display that the sample banks have contributed in the different activities under corporate social responsibility (CSR) program but the contributions were not sufficient over the study period. The study revealed that the corporate social responsibility (CSR) expenditures of the sample banks have shown increasing and decreasing tendency during the study period. The study also revealed that there is no significant influence of financial performance variables on corporate social responsibility (CSR) expenditures of the sample banks over the study period.

Relationship between Corporate Disclosure Score and Different Corporate Determinants: Evidence from Conventional Banks in Bangladesh

“…This study has taken the other determinants of corporate disclosure by reviewing various kinds of literature carried out by different authors such as Hawashe (2016), Hasan & Hosain (2015), Marston and Robson (1997), Banu et al (2019), Mamun and Kamardin (2014), Inchausti (1997), Raffournier (1995), Galani et al (2011), Neogy & Hossain (2012), and Wallace & Naser (1995), Rao & Desta (2016), Hawashe (2016), Hasan & Hosain (2015), and Rouf & Harun (2011) in local and abroad.…”