This report provides the results of a study of the social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country; in this case, Bangladesh. The study comprised three distinct but related components: an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) an investigation of the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.
|Published - 2010
Bibliographical noteThe research documented in this report was undertaken as part of a PhD thesis completed by Dr Muhammad Azizul Islam in the School of Accounting and Law at RMIT University in 2009 under the supervision of Professor Craig Deegan.
The thesis comprised three separate but linked research components. Although this report is the only publication that provides an overview of the results of all three components, with explanations of the linkages between each component
and the associated implications, detailed individual discussion of each of the three separate components of the study has been published elsewhere (Islam and Deegan 2008; Islam and Deegan 2010; and Deegan and Islam 2009). We extend our appreciation to the respective editors, reviewers, discussants, and conference attenders for their helpful comments on the research.