Corporate Social Responsibility: Dimensions and Challenges in Bangladesh

  • Mohammad Awal Hossen Senior Lecturer, Department of Business Administration, Leading University, Sylhet-3100, BANGLADESH
Keywords: Corporate social responsibility (CSR), CSR dimensions, CSR challenges, developing countries, Bangladesh


This paper aims at exploring the dimensions and challenges of corporate social responsibility (CSR) in the context of Bangladesh, taking Carroll’s CSR Pyramid as a conceptual framework for explicative analysis. Carroll’s CSR Pyramid is by far the most well-known framework of CSR, which gives relative importance to economic, legal, ethical and discretionary (philanthropic) obligations of corporations towards society. As the countries differ in their economical, social and political conditions around the globe, the dimensions of CSR and the challenges in executing CSR initiatives also differ. This study found that the dimensions currently in practice and applicable to Bangladesh do not follow the same order as proposed by Carroll in the context of developed countries. It is suggested that the relative priorities of CSR in case of Bangladesh are to be in the following order: economic, philanthropic, environmental, legal and ethical responsibilities. Finally, some suggestions for successful execution of CSR initiatives are also given.





Download data is not yet available.


Alam, N., & Rubel, A. (2014). Impacts of Corporate Social Responsibility on Customer Satisfaction in Telecom Industry of Bangladesh. ABC Journal Of Advanced Research, 3(2), 26 - 37.

Ali, A. (1999). “Climate Change Impacts & Adaptation Assessment in Bangladeshâ€, Climate Research, Vol. 12, pp. 109-116.

Baughn, C.C., Bodie, N.L.D. and McIntosh, J. C. (2007), “Corporate Social and Environmental Responsibility in Asian Countries and Other Geographical Regionsâ€, Corporate Social Responsibility and Environmental Management, Vol. 14 No. 4, pp.189-205.

Belal, A. R. (2000a), “Corporate Social Performance Reporting in Bangladesh. Managerial Auditing Journalâ€, Vol.15 No.3, pp. 133-141.

Belal, A. R. and Owen, D. L. (2007), “The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladeshâ€, Accounting, Auditing & Accountability Journal, Vol. 20 No. 3, pp. 472-494.

Belal, A.R. (1999), “Corporate Social Reporting in Bangladeshâ€, Social and Environmental Accounting, Vol.19 No.1, pp. 8-12.

Belal, A.R. (2000b), “Environmental Reporting in Developing Countries: Empirical Evidence from Bangladeshâ€, Eco Management and Auditing, Vol. 7 No. 3, pp. 114-121.

Belal, A.R. (2001), “A study of corporate social disclosures in Bangladeshâ€, Managerial Auditing Journal, Vol.16 No. 5, pp. 274.

Bowen, H.R. (1953), Social responsibilities of the businessman, Harper & Row, New York, NY

Burton, B.K., Farh, J.L. and Hegarty, W. H. (2000), “A Cross-Cultural Comparison of Corporate Social Responsibility Orientation: Hong Kong vs. United States Studentsâ€, Teaching Business Ethics, Vol. 4 No. 2, pp.151-167.

Cruz, L.B., and Pedrozo, E.A. (2009), “Corporate Social Responsibility and Green Management: Relation between Headquarters and Subsidiary in Multinational Corporationsâ€, Management Decision, Vol. 47 No. 7, pp. 1174-1199.

Daily, B.F., and Huang, S. (2001), “Achieving Sustainability through Attention to Human Resource Factors in Environmental Managementâ€, International Journal of Operating & Production Management, Vol. 21 No.12, pp. 1539-1552.

Deitiana, T. (2015). The Determinant of CSR Disclosure of Mining Industry Listed in Indonesia Stock Exchange. Asian Business Review, 5(3), 141-148. doi:

Dobers, P. and Halme, M. (2009), “Corporate social responsibility and developing countriesâ€, Corporate Social Responsibility and Environmental Management, Vol. 16 No. 5, pp. 237-249.

Duarte, F. P. and Rahman, S. (2010), “Perceptions of Corporate Social Responsibility by Bangladeshi Managers: An Exploratory Studyâ€, International Review of Business Research Papers, Vol. 6 No. 5, pp. 119-136.

Edmondson, V.C. and Carroll, A.B. (1999), “Giving Back: An Examination of the Philanthropic Motivations, Orientations and Activities of Large Black-Owned Businessesâ€, Journal of Business Ethics, Vol. 19 No. 2, pp. 171-179.

Farah, M.F. and Newman, A.J. (2010), “Exploring consumer boycott intelligence using a socio-cognitive approachâ€, Journal of Business Research, Vol. 63 No.4, pp. 347-55.

Ferdous, M., & Moniruzzaman, M. (2015). An Empirical Evidence of Corporate Social Responsibility by Banking Sector based on Bangladesh. Asian Business Review, 3(4), 82-87. doi:

Graafland, J. and Van de Ven, B. (2006), “Strategic and moral motivation for corporate social responsibilityâ€, Journal of Corporate Citizenship, Vol. 22, pp. 111-123.

Handelman, J.M., and Arnold, S.J.(1999), “ The role of marketing actions with a social dimension: appeals to the institutional environmentâ€, Journal of Marketing, Vol. 63. pp. 33–48.

Heald, M. (1957), “Management’s responsibility to society: The growth of an ideaâ€, The Business History Review, Vol. 31 No. 4, pp. 375-384.

Imam, S. (2000), “Corporate social performance reporting in Bangladeshâ€, Managerial Auditing Journal, Vol. 15 No. 3, pp. 133.

Islam, M., & Hasan, M. (2016). Corporate Social Responsibility of Commercial Bank in Bangladesh: A Comparative Study on Nationalized and Private Banks. Asian Business Review, 6(1), 25-34. doi:

Islam, N. (2009), ‘Stop climate change, save Bangladesh'. The Daily Star, 26 September.

Karen, L., Becker-Olsen, B., Andrew, C. and Ronald P.H. (2006), “The impact of perceived corporate social responsibility on consumer behaviorâ€, Journal of Business Research, Vol. 59, pp. 46 – 53.

Knox, S., Maklan, S. and French, P. (2005), “Corporate social responsibility: Exploring stakeholder relationships and programme reporting across leading FTSE companiesâ€, Journal of Business Ethics, Vol. 61 No. 1, pp. 7-28.

Luken, R.A. (2006), “Where Is Developing Country Industry in Sustainable Development Planning?â€, Sustainable Development, Vol. 14 No. 1, pp. 46-61.

Miyan M.A. (2006), “Dynamics of Corporate Social Responsibility - Bangladesh Contextâ€, Journal of AIUB Bangladesh, Vol. 3 No. 1, pp. 13-32.

Mohammad, N., & Kamal, S. (2016). Social Impact and Sustainability of Corporate Social Responsibility in the Banking Sectors: Bangladesh Perspective. Asian Business Review, 6(1), 39-46. doi:

Pinkston, T.S. and Carroll, A.B. (1994)’ “Corporate Citizenship Perspectives and Foreign Direct Investment in the USâ€, Journal of Business Ethics, Vol. 13 No. 3, pp. 157-169.

Quazi, A. (1994), “Social responsibility, consumerism and corporate behaviour: A comparative study of managerial attitudes and marketing action in Australia and Bangladeshâ€, Unpublished PhD thesis, School of Marketing, University of New South Wales, Australia.

Siddique, M. (2014). CSR Practices and Competitive Advantages: A Descriptive Study. American Journal Of Trade And Policy, 1(3), 109 - 116.

Sobhani, F.A., Amran, A. and Zainuddin. (2009), “Revisiting the practices of corporate social and environmental disclosure in Bangladeshâ€, Corporate Social - Responsibility and Environmental Management, Vol. 16, pp. 167-183.


How to Cite
Hossen, M. A. (2016) “Corporate Social Responsibility: Dimensions and Challenges in Bangladesh”, Global Disclosure of Economics and Business, 5(1), pp. 37-46. Available at: (Accessed: 14October2019).