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Author: search.filters.author.Khan, Mohammad AktaruzzamanSubject: search.filters.subject.Bangladesh

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    Contributions of MNEs to poverty alleviation through CSR programs: Bangladesh perspective
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Hoque, Nazamul; Khan, Mohammad Aktaruzzaman; Bhuiyan, Mohammad Zahid Hossain
    This study examines the contribution of CSR programs of multinational enterprises (MNEs) operating in Bangladesh in the poverty alleviation. The authors employed a mixed-method approach to collect qualitative data by interviewing executives of ten MNEs while for quantitative data annual reports, websites, and articles were consulted. Results depicted insignificant contribution of MNEs in poverty alleviation by their corporate social responsibility (CSR) initiatives. The average contribution of sample MNEs stand at only 0.52 per cent of profits after tax to CSR programs, ranging from 2.96% to 0.15%. The study reveals that most of the MNEs are not contributing as per their financial capacity and they lack a policy of donating a reasonable portion of profit to CSR along with poverty alleviation priority. The study suggests that government of Bangladesh must act sincerely and deliberately for active involvement of MNEs in CSR programs helpful for poverty alleviation by necessary policy framework and motivational supports with a view to accelerate the poverty alleviation movement for a happy, prosperous, and progressive Bangladesh.
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    Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Ahmad, Afzal; Khan, Mohammad Aktaruzzaman; Abdullah, Al Amin Mohammad; Rashid, Md. Harun
    This study attempts to address the environmental disclosure practices in listed pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure index to measure the extent of environmental disclosure prepared by companies in their annual reports. It is observed that the considerable amount of environmental information is disclosed by a few pharmaceutical and chemical companies while a large number of companies ignore the information concerning the issue. The study also found a significant variation of environment disclosures among the companies. However, this study put recommendations to the government and regulatory bodies of the concerned companies to take necessary actions in such a way that the all pharmaceutical and chemical industries of Bangladesh are motivated and compelled to address the environmental issue in their annual reports. Moreover, this will contribute to the existing literature by creating awareness among the users as well as to the preparation of the annual reports in disclosing more relevant information.