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....