Purpose – This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach –...

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....