Corporate Social and Environment-related Governance
Disclosure Practices in the Textile and Garments
Industry: Evidence from Bangladesh
Mr. Yousuf KAMAL
Master of International Business, University of Melbourne, Australia
Master of Business Administration (Major in Accounting)
University of Dhaka, Bangladesh
Bachelor of Business Administration (Honours in Accounting)
University of Dhaka, Bangladesh
School of Accounting
College of Business
November 2013
A thesis submitted in fulfilment of the requirement for the degree of Doctor
of Philosophy from the Royal Melbourne Institute of Technology
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Declaration
I, Yousuf Kamal, declare that the PhD thesis entitled ‘Corporate Social and
Environment-related Governance Disclosure Practices in the Textile and
Garments Industry: Evidence from Bangladesh’ is no more than 90,000 words in
length including quotes and exclusive of tables, figures, appendices, bibliography
and footnotes. I certify that the work completed in this thesis is mine alone, that
any editorial work undertaken by a third party is acknowledged, that this thesis
contains no material that has been submitted previously, in whole or in part, for
any other academic award, that the content of this thesis is the result of work
which has been carried out since the official commencement date of the approved
research program, and relevant ethics procedures and guidelines have been
followed.
Yousuf Kamal
November 2013
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Acknowledgement
I am very grateful to the almighty Allah (GOD) for His blessings on me in the
pursuit of higher studies, particularly in achieving this award.
I am grateful to RMIT University for providing me with the funds to continue this
research. My heartfelt gratitude to my supervisor, Professor Craig Deegan, as
without his sincere efforts and guidance this thesis would not have been
completed in time. I really appreciate his encouragement towards publication. His
commitments towards research are really fascinating and I feel proud to have
worked with him.
I am grateful to some of the visiting scholars of RMIT University, including
Professor Lee Parker, Professor Roberts Gray, and Professor Christopher Nepier,
for their valuable comments and suggestions regarding some of the chapters in
this thesis. I am also grateful to the Department of Accounting & Information
Systems, University of Dhaka, for granting me study leave to pursue this research.
I would like to recall the memory of my grandfather Mr. Selamat Ullah Munshi,
who died during the period of my research; he would be so overjoyed to see that I
have been awarded with a PhD. I would also like to acknowledge the support and
encouragement from my family, including my wife Ms. Moriom Ferdousi, my son
Mr. Faisal Yousuf and my daughter Ms. Manha Yousuf (Ayesha). They have
supported me regardless of me being away often during the last four years of this
research. My father, Mr. Abu Taher, and mother, Ms. Monowara Begum, have
also provided their untiring support and blessings during this time. This thesis
could not have been done without the support of all these members of my family.
Finally I am grateful to all who provided any suggestions, constructive criticism
or advice on this thesis. However, I am taking full responsibility for any errors or
limitations.
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Publication from the thesis
Referred publications
Kamal, Y. & Deegan, C., 2013, ‘The Disclosure of Corporate Social and
Environment-related Governance Practices: Evidence from the Textile and
Garments Industry of Bangladesh’, Australian Accounting Review, Vol.
23, No. 65, pp. 117-134.
Kamal, Y. & Deegan, C., forthcoming, ‘Stakeholder’s Expectation for CSR-
related Corporate Governance Disclosure Practices: Evidence from a
Developing Country’, Accounting, Auditing and Accountability Journal,
Revision submitted.
Referred Conference Papers
Kamal, Y. & Deegan, C., 2013, ‘Motivation of Corporate Managers for Social
Responsibility-related Governance Disclosure: Evidence from a
Developing Country, Bangladesh’, Paper presented in 7th APIRA
Conference, held in Kobe, 24-27 July, Japan.
Kamal, Y. & Deegan, C., 2013, ‘Managerial Motivation for CSR-related
Governance Disclosure Practices: Evidence from Bangladesh’, Paper
presented in 2013 AFAANZ Conference, held in Perth, 7-9 July, Australia.
Kamal, Y. & Deegan, C., 2012, ‘Stakeholder’s Expectation for CSR-related
Corporate Governance Disclosure Practices: Evidence from a Developing
Country’, Paper presented in 24th International Congress on Social and
Environmental Accounting Research Conference, held in Helsinki, 24-26
September, Finland.
Kamal, Y. & Deegan, C., 2011, ‘The Disclosure of Corporate Social and
Environment-related Governance Practices: Evidence from the Textile and
Garments Industry of Bangladesh’, Paper presented in 2011 AFAANZ
Conference, held in Darwin, 3-5 July, Australia.
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Other Seminar/ Conference papers
Kamal, Y. & Deegan, C., 2013, ‘Motivation of Corporate Managers for Social
Responsibility-related Governance Disclosure: Evidence from a
Developing Country, Bangladesh’, Paper presented in The RMIT
Accounting for Sustainability Conference, held in Melbourne, June 2013.
Kamal, Y. & Deegan, C., 2012, ‘Stakeholder’s Expectation for CSR-related
Corporate Governance Disclosure Practices: Evidence from a Developing
Country’, Paper presented in The RMIT Accounting for Sustainability
Conference, held in Melbourne, May 2012.
Kamal, Y. & Deegan, C., 2012, ‘The Disclosure of Corporate Social and
Environment-related Governance Practices: Evidence from the Textile and
Garments Industry of Bangladesh’, Paper presented in a seminar held in
Dhaka University, Bangladesh, January, 2012.
Kamal, Y. & Deegan, C., 2011, ‘The Disclosure of Corporate Social and
Environment-related Governance Practices: Evidence from the Textile
and Garments Industry of Bangladesh’, Paper presented in The RMIT
Accounting for Sustainability Conference, held in Melbourne, April 2011.