Corporate Social Responsibilities (CSR) Themes from Bangladesh Perspective

This study endeavors to understand the perceptions of the accounting community towards the theme of CSR in the context of Bangladesh. The existing literature was reviewed to establish the theme of corporate Social responsibilities (CSR). Theme of corporate social responsibility is a very delicate matter. While user claims they want to know about the good deeds of the companies they interact with, they can easily become leery of extrinsic motives when companies promote their CSR efforts. Surveys were conducted by distributing questionnaires in the Chittagong area among the various community (including top management from MNC, financial managers, government officials, bankers and external auditors) to gather data for this research. SPSS software package was used to present research data graphically and to test research hypothesis. The average value of Cronbach’s alpha is 0.782. From the findings of hypothesis it has been found that theme of Corporate Social Responsibility has significant impact on users’ perception where the themes of CSR were Human Resources, Product Safety, Fair Business Practices, Community Involvement, Environment and Energy. All five groups believe that the Bangladesh should be aware of their social responsibilities. Respondents agreed that the listed themes should constitute part of the organizations and also displayed same perceptions towards the listed themes.