Corporate social responsibility disclosures, traditionalism and politics: A story from a traditional setting

Uddin, Shahzad, Siddiqui, Javed, & Islam, Muhammad Azizul (2016) Corporate social responsibility disclosures, traditionalism and politics: A story from a traditional setting. Journal of Business Ethics. (In Press)

View at publisher (open access)


This paper demonstrates the political perspective of corporate social responsibility (CSR) disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period of study, apparently neutral, corporate, philanthropic activities disclosed and promoted in CSR reports are inextricably linked to powerful leaders’ personal projects and the ruling party’s agendas. We have demonstrated elements of traditional societies, including personal loyalty and the public display of loyalty, the master–servant relationship, and obedience to personal rather than formal authority, provide an understanding of why banks (with or without explicit political linkages with the ruling party) have employed politically charged CSR disclosure strategies. The paper contributes to disclosure studies where political motivations of corporate disclosure rarely discussed. The paper extends the debate on political CSR by demonstrating that the role of family and familial values at the organisational and national levels may be much more important when it comes to CSR disclosure and activities.

Impact and interest:

0 citations in Scopus
Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 95935
Item Type: Journal Article
Refereed: Yes
Keywords: Corporate social responsibility disclosures, Traditionalism, Politics, Families, Traditional settings, Bangladesh
DOI: 10.1007/s10551-016-3214-7
ISSN: 1573-0697
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 The Author(s)
Copyright Statement: This article is published with open access at
Deposited On: 03 Jun 2016 04:11
Last Modified: 05 Jun 2016 22:57

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page