Enablers for corporate social and environmental responsibility (CSER) practices: Evidence from Bangladesh
Hossain, M.M. and Rowe, A. (2011) Enablers for corporate social and environmental responsibility (CSER) practices: Evidence from Bangladesh. In: T. Wilmshurst (ed), Conference on Social and Environmental Accounting Research (CSEAR), 5 - 7 December, Launceston, Tas, Australia
Purpose - the purpose of this paper is to explore the enablers of corporate social and environmental responsibility (CSER) practices in Bangladesh by seeking the views of senior managers of listed companies in Bangladesh.
Design/methodology/approach - Understanding the emerging phenomenon of CSER in Bangladesh requires an inquiry paradigm utilising constructivist ontology and interpretive epistemology. A series of in depth interviews were conducted with 20 senior managers, complemented by utilizing observations with experiential local working knowledge from one of the researchers, along with documentation, provided rich sources of information in this paper.
Findings - Preliminary findings reveal that the enablers of CSER in Bangladesh include: social obligation; regulations, poverty alleviation desire; and corporate branding motivation. The primary motivation for embracing CSER by the textile sectors appear to stem from powerful stakeholder pressures such as international buyers.
Research limitations/implications - This study focuses on corporate social and environmental responsibility phenomenon within Bangladesh context. It must be noted that due to the perceived sensitivity of both social and the environmental management issues for some respondents, ‘politically correct’ responses may have prevailed either intentionally or unintentionally.
Original value - This paper addresses the literature ‘gap’ in the empirical study of CSER in a rapidly emerging nation such as Bangladesh. The findings from this study have the potential to provide useful understanding of the enablers for CSER practices in Bangladesh and other fast developing countries.
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