Literature Review

Introduction: Corporate Social

Responsibility (CSR)
• In modern times, corporate social responsibility (CSR) has created a
remarkable discussion in academic and corporate arenas.
• This discussion admits the significance of CSR in the first world, but
raises questions about the degree to which organizations functioning in
developing countries have CSR commitments.
• Now, although, CSR is comparatively a new thought in Bangladesh, it has
left a strong impression on the industry.
• However, with long history of generosity precedes the existence of
Bangladesh in its core being, the notion of this aspect has been quite
embedded in the culture of Bangladesh.
CSR: A quick overview
• CSR is one of business’s responsibilities to its stakeholder and also a
deliberate involvement by corporation to viable advancement.
• In the period of growing corporate financial gossips, CSR has come to
being a significant policy for corporations worldwide to develop their
images as these events can possibly generate a brand image for
corporations and improve good relationships with stakeholders.
• Corporate Social Responsibility (CSR) as “an organization’s
commitment to operate in an economically and environmentally
sustainable manner while recognizing the interests of all its
stakeholders.
Factors affecting CSR
• CSR is a process driven by globalization, deregulation and privatization.
• Proponents of CSR are keen to demonstrate that business has responsibilities beyond the
production of goods, services and profit making, and that socially responsible business can help
to solve important social and environmental problems.
• Achieving consistent CSR practices across global operations involves not only the transfer of the
CSR practice, but also the transfer of its underlying value and meaning.
• While, at the same time, faced with contextually diverse stakeholder expectations and local CSR
requirements, MNCs also need to practice differentiated CSR at their local sites, in response to
the local context.
• However, for many MNCs, CSR is an outcome of public pressure arising from their operations in
developing countries in relation to human rights, environmental pollution and labor issues. In
other words, it has generally been a pragmatic response to consumer and civil society pressures
 CSR Practices in Local Context
• Common CSR practices in Bangladesh by different Organization are centered on mainly
poverty alleviation, healthcare, education, charity activates, cultural enrichment, youth
development, women empowerment, patronizing sports and music.
• CSR recognizes an organization’s commitment to operating in a socially responsible
manner. However, the CSR activities of developing nations are not so rosy.
• Nowadays, the Corporate Social Responsibility is a worldwide concern. However, it is a
matter of regret that it still is witnessed widely international arena, but in Bangladesh,
the situation is not as favorable.
• In the normal course of business, MNCs put no or little concern on social/environmental
issues, even if they do so they may not adhere to them.
• But, companies are now expected to perform well in non-financial areas such as human
rights, business ethics, environmental policies, corporate contributions, community
development, corporate governance, and workplace issu.es
Framework of Research

Positive Impact On Society

BAT CSR Practices

Negative Effect of Product On Society

Hypothesis/Proposition
•The key hypothesis of this study is that the CSR activities of BAT Bangladesh are bringing a positive change in
the society.

•The study aims to explore how significantly the CSR practices mask the dangers and harm of the production
results as well as evaluates if the positive balance scales are tipped off with the CSR cloak of practices.

 Null Hypothesis: Positive impact on society is not greater than the negative harm BAT’s production inflicts.
 Alternate Hypothesis: Positive impact on society is greater than the negative harm BAT’s production inflicts.