The disclosure of corporate social and environmental-related governance practices: Evidence from the textile and garments industry of Bangladesh

We investigate the social and environmental-related governance disclosure practices of a sample of textile and garments companies operating within Bangladesh. Using content analysis we have found that the disclosure of governance information lags behind general CSR disclosures. Consistent with previous CSR research our evidence suggests that the textile and garments companies disclose· their governance policies and procedures in order to secure/maintain legitimacy and/or to meet community expectation. However, the governance disclosures still falls short of what would appear to be expected by the international community, and despite ongoing international concerns about workplace conditions and associated safety, suggests limited accountability and transparency in relation to the social and enviromnent-related governance policies.