Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

1. Introduction -- 2. Theoretical considerations -- 3. The context of Bangladesh -- 4. Data analysis framework -- 5. An analysis of social disclosures by Bangladeshi companies -- 6. Managerial perceptions of CSR reporting in Bangladesh -- 7. CSR reporting in other developing countries -- 8....