1. Introduction
As a Corporate Citizen business organizations have to prove their accountability to the society associated with the profit maximization motive to preserve the prolonged existence of the corporate image. This social concern has given the birth of corporate social responsibility (CSR). While the concept of CSR is widely accepted, there is no single, universally accepted definition of CSR. Generally, it refers to business decision-making linked to ethical values, compliance with legal instruments, and respect for people, communities and the environment. CSR has been defined as “the integration of business operations and values whereby the interests of all stakeholders, including customer, employees, investors and the environment are reflected in the organization’ polices and actions” (Smith,2002). An international survey of corporate sustainability reporting conducted by KPMG in 2002 found that 45%of the world’s largest 250 companies now produce environmental and social reports, up from 35% in 2000. This survey shows how much disclosure of CSR is expanded. The companies have to satisfy the divergent number of stakeholders, the credible relationship is created through CSR reporting. It improves communication with the community and other stakeholders (Anand, 2002) and results in competitive advantage (King, 2002). CSR through ensuring better and safe working environment, elimination ofcorruption, focusing of human rights and environmental sustainability are now recognized as essential factors for the sustainable development of societies (Raihan et. al., 2002).
The present study mainly visualizes CSR information in the selected private commercial banks (PCBs) of Bangladesh. For this purpose this paper has been ornamented into broad seven sections. Secondly, the author has reviewed related literature, then set the objectives and methodology. Next