| dc.description.abstract | The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility
disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30
publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors’ report, the chairman’s statement,
notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical
analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board
size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political
directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they
curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These
findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and
regulatory bodies to enhance the performance of banks to CSR as well as to CSRD. | en_US |
