Project Report on “Sustainability accounting/ESG Reporting and Corporate Social Responsibility (CSR) reported by the pharmaceuticals industry in the context of Bangladesh”

Abstract

This research paper named “sustainability/ESG reporting and Corporate Social Responsibility (CSR) reported by the pharmaceuticals industry in the context from Bangladesh” focuses on the disclosing information regarding sustainability/ESGand Corporate Social Responsibility (CSR) where sustainability/ESG (Environment, Social and Governance) is non-financial information which has significant influence on the company’s performance. The investors’ have different perceptions on the companies which disclose information their annual report. Besides, Corporate Social Responsibility (CSR) indicates the companies which contribute to various activities in the society and disclosed the information in their published report. But this is not mandatory to do so, these are voluntary disclosers. But from the recent time the companies in Bangladesh may need to comply which IFRS S1 (Sustainability related risk and opportunity) and IFRS S2 (Climate related risk and opportunity) in their annual report. Under the pharmaceuticals industry there are 33 companies operating their business in Bangladesh. The research topic is split into two parts as the author introduced in the beginning. The sample has been selected by “Random sampling approach”. The For sustainability/ESG reporting, the sample size is 29 companies of pharmaceuticals industry. Where the researcher collects discloser information regarding sustainability/ESG of the sample size and analyse it. Which company disclose the most sustainability/ESG related information under the pharmaceuticals industry and presented this in a visual representation form and make a comparison in findings and analysis of this study. For Corporate Social Responsibility (CSR) reporting, the sample size is 3 companies under the pharmaceuticals industry. Where the author finds out the companies’ Corporate Social Responsibility (CSR) related activities and showed the activities level. What are the companies’ Social related activities and explained the activities in the findings and analysis section of the study.