1. A Thesis Paper on
Corporate Social Responsibility: Its Importance and Practices in
the Textile Industry Sector of Bangladesh
Department of Accounting and Information
Student ID: 20191056
Major: Accounting & Information Systems
Department of Accounting & Information Systems
Date of Submission: December 19, 2020
Letter of Transmittal
December 19, 2020
Department of Accounting & Information Systems
Subject: Submission of Thesis Paper on “Corporate Social Responsibility: Its
Importance and Practices in the Textile Industry Sector of Bangladesh” of EMBA
It is my great pleasure to submit the Thesis Paper on “Corporate Social Responsibility: Its
Importance and Practices in the Textile Industry Sector of Bangladesh" which is a part
of EMBA Program. Here, the information about CSR practices of listed companies in
Bangladesh has been provided.
I have acquired valuable experiences through this thesis under your supervision. I would like
to thank you and the Department for giving me the opportunity to do this thesis paper.
It would be kind enough for me if you appreciate my efforts and accept this report and oblige
Student ID: 20191056
Department of Accounting & Information Systems
First of all, I remember most respectfully the name of Almighty Allah who makes me able to
successfully complete the paper and give me the chance to prepare the paper.
This paper is based on an extensive research based mainly on disclosures made in the annual
report. Research is, however, a very challenging task. My supervisor, Ms. Tanjila Hossain,
Lecturer, Department of Accounting & Information Systems, Jahangirnagar University has
helped me a lot with her experienced advice and instructions. Without her supervision, co-
operation, detailed instructions my research on CSR practices in the context of Textile
Industry Sector of Bangladesh would not come to the light. I am very much grateful to her
since she not only gave me instructions but also inspired to work hard and do a wide range of
research with various laws, regulations, articles, journals regarding my research on CSR
practices in the context of Textile Industry Sector of Bangladesh. I got the opportunity to do
rigorous research on my assigned topic “Corporate Social Responsibility: Its Importance and
Practices in the Textile Industry Sector of Bangladesh” to come to a conclusion about the
CSR practices in the context of Bangladeshi Textile companies as evidenced from the textiles
industry. For many limitations like the time limit, I could not work effectively & efficiently
on my assigned research area. However, I tried my best to make the research and the report
effective from the perspective of the present scenario. I expect that my teacher will forgive
me for any kind of unintentional mistakes.
Finally, I thank all the people, who have directly or indirectly contributed in preparing this
Table of Contents
Particulars Page No.
Letter of Transmittal i
List of Acronyms v
Executive Summary vi
CHAPTER 1: INTRODUCTION 1-3
1. Introduction 2-3
1.1 Background of the Study 2-3
1.2 Objectives of the Study 3
1.3 Limitation of the Study 3
CHAPTER 2: LITERATURE REVIEW 4-6
2. Literature Overviews 5-6
CHAPTER 3: METHODOLOGY 7-9
3. Methodology 8-9
3.1 Research Design 8
3.2 Sample Size and Sources of Information 8
3.3 Description on CSR Disclosure Index 9
CHAPTER 4: CORPORATE SOCIAL RESPONSIBILITY AND WORKING
CONDITIONS IN THE BANGLADESH GARMENT INDUSTRY
4.1 The Concept of CSR 11-12
4.2 Components of CSR 12-14
4.3 Benefits of Corporate Social Responsibility 14-16
4.4 Corporate Social Responsibility and Working Conditions in the Bangladesh
4.4.1 Why Textile & RMG Need CSR 16-18
4.4.2 Bangladesh Working Condition in the RMG Sector: Before and After Rana
4.5 International reaction: Accord on Fire and Building Safety and the EU 20-22
4.5.1 Accord on Fire and Building Safety 20-21
4.5.2 The European Union 21-22
4.6 Textile Policy in Bangladesh 22
4.7 Labor Force and Skill-base Analysis 22-23
4.8 SWOT Analysis 24-25
CHAPTER 5: ANALYSIS AND FINDINGS 26-37
5.1 Analysis 27
5.2 Item Wise Industry Analysis 27-35
I. Community Involvement 27-29
II. Environmental Disclosure 29-31
III. Employee Information 31-33
IV. Product and Service Information 34-35
5.3 Findings 36-37
CHAPTER 6: CONCLUSION AND RECOMMENDATION 38-40
6.1 Recommendations 39
6.2 Concluding Remarks 40
CHAPTER 7: REFERENCES AND APPENDIX 41-43
7.1 References 42
7.2 Appendix 43
7.2.1 CSR Disclosure Checklist 43
List of Acronyms
BGMEA – Bangladesh Garment Manufacturers and Exporters Association
BKMEA – Bangladesh Knitwear Manufacturers & Exporters Association
CSR – Corporate Social Responsibility
EPA – Environmental Protection Agency
ETP – Effluent Treatment Plant
EU – European Union
GDP – Gross Domestic Product
GSCM – Green Supply Chain Management
GSP – Generalized System of Preferences
IDCOL – Infrastructure Development Company Limited
ILO – International Labor Organization
LED – Light Emitting Diode
LEED – Leadership in Energy and Environmental Design
NGO – Non-Governmental Organization
OECD – Organization for Economic Co-operation and Development
RMG – Readymade Garments
SD – Sustainable Development
SD - Standard Deviation
UNIDO - United Nations Industrial Development Organization
USGB – US Green Building Council
UN – United Nations
In Bangladesh the Textile Industry plays a vital role in economic development. The
Corporate Social Responsibility (CSR) practice is a relatively new and rapidly developing
matter. Recently this textile sector faced several tragedies, which indicate that it needs CSR
practice in this sector. The ready-made garments (RMG) industry in Bangladesh experienced
the most demolishing incident in its history when fire broke out in Tazreen fashion and on
April 24, 2013 Rana Plaza, an eight-storey RMG factory where more than four thousand
people were working, collapsed and killed approximately 1134 RMG workers. After the
tragic incident, the image of our textile and garments industry has been damaged. Despite
that, the situation is changing slowly. Many important steps are being implemented by the
factory owners which is a good sign for this sector. Recently, it was announced that the three
best environment-friendly garment and textile factories in the world, are situated in our
country are-Remi Holdings, Envoy Textiles, and Plummy Fashions. They have taken the
garment and textile factories of Bangladesh to another new position to the world. The
primary objective of this paper is to reveal the present scenario of CSR practices and
importance of CSR practices in textile industry and RMG sector in Bangladesh.
1.1 Background of the Study
2020 has been a crucial year for the Bangladesh garments and textile industry. Although
Bangladesh is developing in industry, it has been marked up in the textile industry in recent
past years. Textiles have been an incredibly important part of Bangladesh’s economy for a
very long time for some reasons. Bangladesh is the world's second biggest exporter of
clothing after Vietnam. The garment industry is a promising step in the field of
industrialization. The sector now manages the modern economy in export earnings,
secondary impact and employment generated. Millions of people get job opportunities from
this sector, especially the innumerable uneducated women of the country. Readymade
garments make up $34.13 billion in annual exports and 11.17% percent share of GDP. Major
markets of our textile and RMG sector are-EU, USA, Canada. Almost $229 billion were
earned from exports from the textile industry in 2019.
In recent years, the textile sector faced several remarkable tragedies which indicate the need
of CSR practices in this sector. The Corporate Social Responsibility (CSR) practice is a
relatively new and rapidly developing matter. Despite the phenomenal success of the RMG
sector, poor working conditions in the factories and a lack of Corporate Social responsibility
are serious concerns, which lead to labor unrest and damage to institutions and property.
Because of this, there is a fear in Bangladesh that the readymade garments and textile sector
may face a decline in demand. In the textile sector of Bangladesh, Corporate Social
Responsibility has arisen as a major issue. Despite the additional costs this compliance
demands a place in the area; there are sharp economic reasons why the garment industry
should implement CSR practices. If the RMG and textile Industry fails to implement CSR
properly, it may lose its global markets. Bangladesh could suffer in terms of its
competitiveness as a supplier of ready-made garments, due to insufficient practicing of CSR.
This could have dire results, like the closure of most of the textile and garment industry with
millions of employees losing their jobs; the decline of economic growth.
In this study, the researcher has tried to analyze the CSR activities, which have been
identified from the published annual reports of textile companies of Bangladesh. The
published disclosures in the annual reports of the selected companies from Dhaka Stock
Exchange (DSE) of textiles industries have been analyzed, to reach a conclusion as what is
the present scenario of the companies regarding their CSR activities and CSR disclosures in
the light of the prepared checklist on CSR disclosures.
1.2 Objectives of the Study
The primary objective of this study is to explore-
The concept of CSR.
Importance of CSR in our RMG sector.
Scenario of CSR practices in our RMG sector.
To find out the current situation of Corporate Social Responsibility and working
conditions in the textile industry of Bangladesh.
To find out the International reaction: Accord on Fire and Building Safety and the
To assess the trend of CSR practices in Bangladesh in the context textiles industry.
To conduct an analysis of CSR practices of textiles industry in Bangladesh.
1.3 Limitation of the Study
This study is based on the collection of data from the annual reports and checklist. The
specific limitations of this study are:
I. Only one (01) year’s data have been analyzed. Nevertheless, this is not sufficient to
find any trend in the CSR disclosures and CSR practices by any industry.
II. The annual report basically represents the financial statements and other policy
disclosures of the companies. Thus, the CSR disclosures get little attention among
many other issues of the companies.
III. There are no guidelines about CSR activities so does the CSR disclosures. As a result,
this study could be incomplete and could omit many material aspects of CSR
The limitations have been kept under consideration while conducting the study. Attempts
have been made to reduce the limitations as far as possible.
2. Literature Overviews
The concept of corporate social responsibility originally came from the field of management.
Research by Carroll (1979), Matten and Crane (2005) indicates that CSR activities are closely
linked to the conduct of business activities and that this has many facets in society. There
may be laws and initiatives taken by business organizations to bring about positive change
and raise the standard and quality of society dimension of CSR activities. They both tried to
establish a conceptual framework from a theoretical point of view to explain the breadth and
importance of CSR activities.
Timane and Tale (2012) have done their study on the context of India. As they approached,
they said that the work of human society has been practiced in India from a very young age
by CSR, corporate and business houses. Their research work has largely identified the
benefits derived from CSR activities. They also recognized that CSR activities are not limited
to public welfare activities, they have in short developed to improve the lives of members of
the community, society and the world.
The study was based on the publication of an annual report by Khan, et al. (2013). They
examined the relationship between the level of expression of corporate social responsibility
(CSR) with the corporate administration in the annual reports of Bangladeshi organizations.
They tried to find the correlation between the different variables taken into consideration in
Gray, et al. (1996) defined CSR reporting activities as a process of communicating the impact
that a company’s business has on the stakeholders it interacts with within the society. Taking
it as a base, Gregor and Obeng-Nairco (2011) conducted their research on the top 20 most
successful organizations from Ghana and Romania. Ghana and Romania are developing
countries. CSR practice in this country is not supposed to be in any organized form.
However, the importance of organizing, constructive, and well-understood CSR activities has
become an important part of their work. Communication of CSR activities, initiatives have
gained key importance in their research. Evidence from both countries has shown that
companies in both countries do not bother about CSR activities in their reports. Very little
was disclosed in the case of disclosure of employee benefits. Environmental, sustainability –
these issues have been ignored.
Cranes, etc. (2008) sought to explain CSR activities from a global perspective and to identify
features of CSR practice. They have emphasized that in the recent years, the importance of
CSR activities has grown up to a notable stage. This has actually turned the definition of
CSR into a tough job and it is not easy to get a universal definition. They outlined six key
features of corporate social responsibility, such as volunteering, internalization or
management of outsiders, multiple stakeholder perspectives, alignment of social and
economic responsibilities, practice and values, and beyond the public interest. They have
explored CSR activities from different perspectives such as different organizational contexts
and different national contexts.
The Corporate Social Responsibility (CSR) movement has been in full swing in Europe and
North America since the 1990s (Florini, 2003). The trend in Asia is a bit different. The
context of CSR activities in Asian countries is not the same as in North America and
European countries. Wong (2008) studied the context of CSR activities from a Singapore
perspective. His article argues that a particular organization adopts CSR and plays a major
role in the extent to which it conducts business. In Singapore, this context is transformed by
the relationship between the public, the private sector and civil society, partly characterized
by the official presence in all spheres of society, including the private sector. The article
examines the level of CSR awareness among selected listed or government-owned companies
and the extent to which CSR policies are incorporated into their business practices. The study
was founded on the conclusion that Singaporean organizations face top collaborative pressure
to adopt CSR practices, which differs from the European and North American experience,
where consumer and civil society group pressures are even greater.
The research methodology of the selected topic follows in these dimensions-
3.1 Research Design
This study is based on a sample survey for the selected companies of Dhaka Stock Exchange
(DSE) – textiles industry. The study covers one year’s observations from 2018 and 2019 of
37 companies. CSR practice in Bangladesh in recent years is a matter of focus. It can be
noticed that many organizations have come up to fulfill their responsibilities towards the
society. This study has focused on the emphasis on that fact as evidenced from the financial
reporting perspective of the various companies in the textiles industry to find out the trend of
CSR practices of those companies. The study has been conducted using a checklist containing
five (05) main categories of CSR activities. The annual reports have been analyzed in detail
to find and compare those CSR practices in order to understand the existing practices of the
CSR activities of the companies listed by the DSE. Company specific and industry
comparisons have been conducted to gather understanding and reporting of CSR activities
culture in the textiles industries.
3.2 Sample Size and Sources of Information
This information is based on secondary data sources as CSR disclosures are mainly found in
the annual reports of the companies. From the textiles industry 37 companies have been
selected which are listed in the Dhaka Stock Exchange. Listed companies are required to
publish their annual reports regularly. Thus this study covers one year observations from
2018 to 2019 of 37 companies. The websites of DSE, Securities and Exchange Commission
(SEC) have also been used as sources of information. The textiles industry has a lot of public
and private companies. However, very few of these companies are listed on the Dhaka Stock
Exchange and the Chittagong Stock Exchange. Since my focus of this study is to find CSR
practices in the textiles industry from a reliable source of information, the DSE listed
companies have been selected as Sample units and all listed entities have been considered to
avoid sample bias. However, the percentage of data taken into account could not be reliably
measured as population data could not be reliably obtained.
3.3 Description on CSR Disclosure Index
This study is based on a checklist on CSR disclosures. The checklist is split into five (05)
major categories of CSR disclosures. These are:
I. Community Involvement
II. Environmental Disclosure
III. Employee Information
IV. Product and Service Information and
V. Other Social Responsibility Disclosure
The community involvement disclosures discuss about the participation of companies of
textiles industry. Under this head, five (05) items of disclosures have been analyzed.
In the environmental disclosure category, the initiatives regarding environmental issues,
environmental policies, and environmental scenario have been critically analyzed under five
(05) point disclosure index. The regulatory aspect was later analyzed to check the reason for
deviation among the textile industries.
In an organization, employees are the main force in the operation of the business. The
employee information head accommodates this aspect from the CSR perspective. This head,
thus, has the number of five CSR disclosure items.
The CSR activities also might be extended to the merchandise and service level of the
organization. Thus, a five (05) item disclosure category has been taken into consideration for
the product and service information category.
Disclosures which could not be fitted directly within the scope of the above four categories
have been included under the other social responsibility disclosure head. This has five (5)
items of CSR disclosures.
In fine, last but not the least, in total 20 CSR disclosure items have been selected for the
analysis of CSR practices in Bangladesh. The evidences have been taken from the annual
reports of textiles industry.
4.1 The Concept of CSR
The World Business Council's CSR for Sustainable Development is the most common
definition: uninterrupted commitment through business, while behaving ethically and
contributing to economic development, improving the quality of life of workers and their
families as well as local communities.
Corporate social responsibility (CSR) is in the public interest and beyond consent. It’s about
how companies around the world are responsible for their stakeholders and activities. It is
about investing in business growth while ensuring sustainability of markets, customer’s and
the environment. CSR is an evolving concept with many meanings. The definition used by
the CSR Centre is: “CSR is about achieving commercial success in ways that honor ethical
values and respect people, communities and the natural environment.”
Corporate social responsibility assumes that organizations are socially conscious in
transmitting their social responsibility for the well-being of society. CSR is a commitment by
a business to conduct ethical and economic development as well as to improve the living
standards of workers and their families and the wider local community and society.
CSR has long been a business practice in Bangladesh in the form of traditional public interest
activities like other countries in South Asia. It is not possible to determine when and how the
current stakeholder concept of CSR entered the corporate sector in Bangladesh. It probably
entered the business of Bangladesh in the 1990s. The need to consolidate this form of CSR
was first felt by export-oriented private corporations, such as the Readymade Garments
(RMG) industry and the shrimp products and processing companies in Bangladesh.
Following the 1992 US Harkin’s Bill.
The RMG sector encountered the threat of boycott of their products from the US and EU
buyers and consumers on the allegation of child labor employment in the industries. It was
the first driving force for RMG to adhere to international social norms, including the
abolition of child labor, and set a guideline for foreign buyers to ensure the standards of the
RMG industries. The question for civil society CSR supports the basic motivation of
corporations that to fund social and environmental programs, corporate programs are nothing
more than public relations campaigns to promote their brand reputation, often more than
unnecessary. This dismissal of CSR is among the fundamental distrust of the legitimate
motives of doing more than just increasing the profit of the corporation. Towards ideological
rights, critics reject the role of CSR in a capitalist society where the primary responsibility of
a business is seen to be to finance its shareholders and the wider economy. According to
these critics, the value of a company depends on its ability to generate financial assets for its
shareholders, and any social or environmental enterprise that does not make a profit for an
organization at the same time is considered a waste of corporate assets.
4.2 Components of CSR
General Components of CSR are discussed as follows:
Political organizations and human rights groups that treat employees with large corporations
are often under investigation. Especially, in developing countries, where many resource
extraction industries have extensive operations, there are ongoing questions about just how
equitable working conditions and pay levels are. CSR seeks to assist corporations to treat
both domestic and foreign workers equally by providing safe and comfortable working
conditions and fair wages. This view mental continues the ongoing transformation of the
corporate mindset prevalent in the nineteenth century, where employee rights have just been
registered in the concerns of company owners.
Corporations have an obligation to provide their customers with safe, effective and good
quality products and services. A free open-market analysis of these obligations states that
these requirements will be met in accordance with market orders. CSR’s philosophy
questions the truth of this belief and supports more active intervention in the relationship
between corporations and their customers. Consumer protection initiatives, like those
advocated by Ralph Nader, help to provide the legal backing under which consumers can
challenge what they see as questionable practices on the part of corporations.
Growing public awareness of environmental challenges involving toxins, resource depletion
and climate change is forcing corporations to reconsider the conventional corporate view of
the natural world as an unending cornucopia of resources. Environmental aspects of CSR
encourage corporations to think about the finite nature of the natural world, and to take much
more stringent measures to reduce waste, address polluting or destructive practices and
incorporate alternative energy systems and innovative waste-reduction programs. This change
of attitude is particularly critical in the South American and African regions, where
corporations have a wide range of activities but are not subject to strict supervision and
In addition to their responsibilities to employees, customers and the natural environment,
corporations are responsible for their impact on human society. Millions of people who are
not employed by the corporation and who do not purchase its products are still affected by its
activities. CSR recognizes the interrelated nature of society and recognizes that no individual
or organization can be completely isolated from the rest of society. Thus, corporations should
critically analyze what impact their activities will have on the surrounding community for the
better or for the sick, and to take steps to maximize the good and reduce illness.
Farther additions of component analysis include, Archie Carroll’s paper “The Pyramid of
Corporate Social Responsibility: Toward the Moral Management of Organizational
Stakeholders” published in Business Horizons, July-August 1991. In that analysis
components or levels of CSR are divided in four –
A. Economic Component
Incorporate the economic components of CSR as part of the goal of existing and meeting the
needs of external and internal shareholders, maximizing the company's profits as much as
possible. A successful firm that is committed to being as profitable as possible and
consistently profitable should be defined. The firm must be managed with a high level of
efficiency and must have a run to gain a competitive position in the related industry / market.
B. Legal Component
Laws exist within the market and they manage corporations to conduct their business affairs.
Competition with other businesses, tax regulation, and employment law are some of the areas
of legal responsibility where corporations are expected to comply with the law. These laws
and standards are nationally and locally established. The company is in a position to comply
with both local and foreign laws when conducting operations. Local and federal laws must be
distinguished in practice. It is important to be a corporate citizen in compliance with the law.
A successful organization is defined as one that fulfills its legal obligations and requests to be
a good corporate-citizen. It is important to provide products and services that meet at least the
minimum legal requirements.
C. Ethical Component
The organization should perform in a manner consistent with the expectations of social
inclusion and ethical standards as part of the CSR practice. It must recognize and respect the
new or evolving moral rules adopted by society. It is important for the company to refrain
from compromising ethical principles in order to achieve corporate goals. It is being accepted
that good corporate citizenship is defined as what is morally or ethically expected. Ethical
practice includes corporate recognition and recognition beyond the absolute compliance of
ethical conduct laws and regulations.
D. Philanthropic Component
Corporations are not just economic entities - they are considered to be active members of a
society. Organizations will perform in a manner consistent with social service and charitable
expectations to support the fine and performing arts as part of the public interest effort. It is
important for directors and employees to participate in voluntary and charitable activities
within their local community. Monster Effort means providing assistance to private and
public educational institutions. It is critical that certain programs that improve the "quality of
life" of a society are voluntarily assisted.
4.3 Benefits of Corporate Social Responsibility
Most of the organizations that are adopting CSR practices to their businesses are receiving
real and tangible benefits that in turn, have a positive effect on workers and customers, as
well as on the community and the environment in general, in many respects. It is true that
such programs are very expensive, but when a cost-benefit analysis is carried out, short-term
and long-term advantages associated with the introduction of the right CSR programs are
established to compensate for costs. These benefits are summarized below:
1. Better business risk management.
Effective management of business risks emerging from the external business climate,
enhanced monitoring and inspection of corporate operations by stakeholders, can improve
security of supply and overall market stability. Taking into account the interests of members
concerned about a firm's impact is one proactive approach of anticipating and managing risk.
2. Improved organizational image.
The credibility of a company can be significantly enhanced either with high value retail
brands and/or under the spotlight organizations or with organizations that have indirect
exposure to retailers. Values such as credibility and quality are the cornerstone of reputation.
3. Enhanced talent management ability.
Recruitment and workforce growth are strengthened. This can be attributed to a dignified
meaning in the products and customs of the organization, as well as the product of its
activities, which increase the morale and loyalty of employees.
4. Improved innovation, competitiveness and market positioning.
New markets are better accessible as a result of the organization's creativity and
differentiation of its products and sound CSR activities.
5. Enhanced operational efficiencies and cost savings.
More effective operational processes and cost savings that can result from systemic methods
that require continuous improvement and transition from waste to revenue.
6. Improved management of supply chain relationships.
Inter-organizational relationships are improved in order to bring about a more efficient
agreement with suppliers. Both employees' and suppliers' compliance with the organization's
codes and ethics is necessary to achieve this goal.
7. Enhanced ability to manage change.
A firm that maintains a clear dialogue with stakeholders is in a more favorable position to
foresee and respond to legislative, economic, social and environmental changes that may
arise. CSR is a tool that helps businesses detect emerging trends in the marketplace.
8. Building Corporate Social Capital in the community.
Disseminating company knowledge, including its priorities and activities, leads to better
stakeholder relations, which can lead to stronger and longer-term public, private and civil
9. Access to capital.
Better access to finance. Financial institutions that believe in socio-environmental criteria can
support organizations with similar views. Capital providers would therefore rely on efficient
CSR management metrics.
10. Improved relations with regulators.
Regulatory approval processes are made simpler for businesses who have made socio-
environmental activities beyond what is expected by the Law, have a stronger corporate
image and have close and invaluable interactions.
11. Acting as catalyst for responsible consumption.
Businesses with CSR strategies should play an active role in promoting sustainable patterns
of consumption and lifestyle through the goods and services they provide and their
production processes. Responsible consumerism is not only about shifting consumer tastes,
but also about the quality of the products supplied, their relation to consumer rights and
sustainability issues, and how regulatory authorities regulate the relationship between
producers and consumers.
4.4 Corporate Social Responsibility and Working Conditions in the
Bangladesh Garment Industry
4.4.1 Why Textile & RMG Need CSR
According to the IMF, Bangladesh's economy was the second fastest-growing major
economy in 2016 (Dec) with a growth rate of 7.11 per cent of GDP in 2015. The contribution
of industry to GDP was 28.1%, with the largest share being donated by the RMG sector.
Since 2004, Bangladesh has recorded an average GDP growth of 6.5%, led by its exports of
Recent accidents such as the fire at the 2012 Tazreen Fashions Factory that killed more than
110 people and the collapse of the Rana Plaza garment factory in April 2013 that killed more
than 1,100 people and injured more than 2,500 in the disaster. This may be the second largest
industrial accident in modern history. The reputation of the apparel industry has been
challenged by these incidents, demonstrating the existence of significant systemic problems,
but also the lack of corporate accountability to resolve concerns related to labor practices,
safety and protection, environmental impacts, among others. There are a lot of issues in the
textile industry. Working conditions in the RMG sector are below par and do not comply with
ILO standards. Labor standards and rights are frequently neglected in RMG factories in
Bangladesh: poor practices include the absence of trade unions, informal recruitment and
unfair payment, abrupt firing, wage discrimination, overwork and exploitation of child labor.
In addition, employees suffer from different kinds of unhygienic conditions and a lot of
workers are killed in accidents at work, in fires and in panic. The lack of an adequate
framework to ensure the enforceability of the laws available for the defense of workers' rights
and the preservation of safety at workplace continues to be an issue in the RMG sector. As
the sector is an essential foreign exchange earnings segment, some changes are needed.
Working conditions in the RMG sector also breach international labor standards and codes of
Recruitment practices are extremely informal relative to western standards and there are no
written formal contracts and letters of appointment. They are also at risk of losing their jobs
at any moment. However the fear of losing their jobs and the lack of alternative job prospects
makes it possible for employees to stay in unsatisfactory employment.
Prolonged work schedules, wage penalties, physical and verbal mistreatment are common.
Women employees face physical abuse and sexual assault both inside and outside the plant,
but management does not guarantee the safety of women workers. Regulatory steps and their
strict enforcement and supervision by the government agency that could solve the safety
problems of garment workers in Bangladesh.
Garment workers are concerned with long working hours or double consecutive shifts, a
personally dangerous working environment, inadequate working conditions, wage and gender
discrimination. Indeed, employers treat RMG workers as slaves, exploit workers to increase
their profit margins and keep their business competitive in the face of rising foreign
There are many factors responsible for these problems. Given the dominance of the RMG
industry in the overall economy of Bangladesh, protection of this sector is very important.
Rather than clinging to glory, everyone should work hand in hand to preserve sustainable
development and the competitive edge of this industry.
Corporate social responsibility has surfaced as a core concern in the Bangladesh RMG
industry. Despite the additional costs these compliance demands place on the sector, there are
sound economic reasons why the Bangladesh garment industry should implement CSR. If
CSR is not practiced by the RMG industry, it will lose its global markets. The lack of
adequate CSR practice could damage Bangladesh's competitiveness as a supplier of ready-
made clothing. This could have severe impacts: the shutdown of most of the textile industry,
with millions of workers losing their jobs; the drop in economic growth.
4.4.2 Bangladesh Working Condition in the RMG Sector: Before and After Rana Plaza
Rana Plaza, an eight-story commercial building, collapsed on 24 April 2013, in Savar, a sub
district in the Greater Dhaka Area, the capital of Bangladesh. The official number of fatalities
of the accident was 1,129 and approximately 2,500 wounded people were rescued alive from
This catastrophe determined a turning point for Bangladeshi RMGs: The government can no
longer ignore the degrading and alarming working conditions of workers in this industry, and
international labor rights advocacy initiatives have gained the strength and the impulse to
make those corporations supplying from Bangladesh to commit to increased labor rights
In 2006, the Bangladeshi government adopted the revised Bangladesh Labor Law (BLL).
This law is a consolidation and update of the 25 separate acts which existed before its
promulgation. It covers a wide variety of aspects, from conditions of services and
employment to settlement of disputes and labor courts, as well as maternity benefits and trade
union regulation. Despite the fact that the basic terms of this Regulation are not as precise as
those of Western systems, the key issue in Bangladesh is not the lack of legislation governing
the conditions of work, but the lack of compliance.
In the ready-made clothing industry, this issue had been known long before the Rana Plaza
incident occurred. Although the CSR reports released by brands operating in Bangladesh
have always been positive, the reality behind the scenes was different. A study examining the
RMG sector in Bangladesh pointed out that safety regulation and intervention are more a
matter of routine than any prevention or inspection feature, based solely on the whims and
wishes of the factory owner. No credible safety audit has been seen for decades, not even
some kind of investigation or constructive action by RMG factory owners or inspection
bodies. Due to the lack of standard buildings, weak emergency procedures, insufficient and
blocked fire exits and overcrowded workplaces, the work-related death toll in Bangladesh is
high. Between 2006 and 2009, at least 213 factory fires killed 414 garment workers. A further
79 employees died in 21 different incidents reported in 2010. Many of the workers killed in
these incidents were manufacturers of apparel for European and North American brands and
retailers. The ILO Committee of Experts has repeatedly criticized Bangladesh for failing to
introduce a comprehensive and reliable labor inspectorate. For example, the Committee
found out that at the time of its report, only 80 staff were involved in inspection activities in
the country as a whole. These 80 inspectors had authority over 24,299 licensed factories and
nearly three million shops and establishments.
After the Rana Plaza tragedy, the criticism of the disaster increased considerably and the
government introduced new steps. Although some of the reforms were still in consideration
well before the disaster, including a new labor law, they were probably all accelerated.
Bangladesh is keen to discourage foreign corporations from leaving the country and to
prevent further restrictions from being placed on their exports. For example, in March 2013,
Disney had already agreed to phase out its operations in 'highest-risk countries' such as
Bangladesh, and the US decided to suspend the continuation of the Generalized System of
Preference (GSP) facility for Bangladesh. This decision may also have an effect on EU
policy, which would have much more influence in Bangladesh as its clothing and textile
exports are subject to duty-free treatment and export numbers to the EU are far more
important. The EU is Bangladesh's largest trading partner, accounting for around 12% of the
country's total exports. Clothes account for 90% of total EU imports from Bangladesh.
The first specific measure was the declaration that the minimum wage for garment workers
would be raised. Despite the fact that Bangladesh is one of the world’s largest exporters of
clothing, the minimum wage for garment workers in the country is the world’s lowest, at
about USD 38 per month. The government is expected to set a new minimum wage in
collaboration with a board of labor organizations and factories. The Board was scheduled to
give its Pay Rise Recommendation by September 2013. No conclusion has been announced
to date. Recently, workers have held the biggest protest so far in Bangladesh to demand a rise
of USD 103 per month. Even so, they still have the right to make their voice heard and taken
into account in the process of creating a new minimum wage.
The other major government initiative revealed has come in the form of changes to the BLL.
Bangladesh adopted the amendments to its Labor Act on 15 July this year. The first review of
the amendments by the ILO concluded that they address some specific concerns but it “falls
short of several important steps called” by the organization. Some of the changes noted are:
provisions for improving safety at work, removing the prior requirement to supply employers
with the names of union representatives when a trade union is registered, and allowing
workers to consult outside experts during collective bargaining. However these reforms have
disappointed the initial expectations, because many crucial aspects – particularly the
restriction of the freedom of association of employees – have not been addressed. This is
despite the fact that the government spokesperson, Mosharraf Hossain Bhuiyan, reported in
May that "Ministers had agreed to amend the law to remove legal restrictions on the
formation of trade unions in most industries." These limitations include a minimum
membership threshold of 30% to form a union and the exclusion of workers in export
processing zones from freedom of association and collective bargaining.
4.5 International reaction: Accord on Fire and Building Safety and the EU
4.5.1 Accord on Fire and Building Safety
The most resounding step since the Rana Plaza incident was the Accord on Fire and Building
Safety in Bangladesh, signed on 13 May 2013. It brings together international federations of
trade unions – Industrial and UNI Global – Bangladesh worker unions, along with
international brands and retailers. The ILO serves as an impartial chair to enhance the
execution of the Accord. Under this agreement, the signatory companies are committed to
ensuring the implementation of a programme of sound health and safety initiatives along their
supply chain, with a view to guaranteeing a healthy and sustainable Bangladeshi RMG
industry for a period of five years. The program asks companies to name all factories in
Bangladesh manufacturing ready-made clothing for them and to group them in one out of
three positions (primary suppliers, major suppliers and smaller suppliers) based on the actual
quantity of production they manufacture for the company. For each tier there is a different
level of engagement in terms of type of inspection and remediation measures.
The aspects of the Accord that make it different from others on the same issue are:
It constitutes a dispute settlement process which involves an arbitration procedure to be
enforceable in the court of law of the domicile of the signatory company.
It provides a number of guarantees in the interest of workers. Some of them are:
i. The obligation for suppliers' factories to maintain a working relationship and regular
income for up to six months in the event that the factory has to close for renovation.
Failure to do so could lead to the termination of contracts between the retailer and the
ii. The requirement for supplier factories to ensure a worker can refuse work if he or she
has reasonable justification to believe it is unsafe, without suffering discrimination or
loss of pay.
iii. The commitment of companies to make reasonable effort to ensure that workers who
lose employment due to loss of orders are offered employment at a safe factory.
iv. It commits signatory companies to staying in Bangladesh for at least the first two years
of the Accord.
v. The worker complaint process established by the Safety Inspector should be also
guaranteed and connected to the Bangladesh National Action Plan of Fire Safety.
The implementation plan for the Accord was issued on 7 July 2013. For the time being, 80
market leading clothing brands and retailers – mostly European – have signed the accord. On
15 July, these brands sent comprehensive data on their suppliers' factories in Bangladesh.
Initial inspections are currently being carried out at each factory and will be finished within
nine months at the latest. After inspection, renovation and repair plans will be put in place
4.5.2 The European Union
As Bangladesh's largest trading partner, the EU has expressed its concern about working
conditions and has been holding meetings with the Bangladeshi authorities since the disaster.
The EU has called on the government to act urgently to ensure that factories around the
country comply with international labor standards. Several statements have been released by
EU Trade Commissioner Karel De Gucht and High Representative and Vice President of the
European Commission Catherine Ashton together with the Foreign Minister of Bangladesh,
Dr. Dipu Moni, in order to show purpose and dedication to improving working conditions in
the RMG industry. In addition, a Global Sustainability Compact in response to the disaster in
Bangladesh was launched in July 2013. It commits the Government of Bangladesh, the
European Union and the ILO to a range of time-limited actions: to amend the Bangladesh
Labor Law to enhance workers' rights, to boost building and fire safety by June 2014 and to
employ 200 additional inspectors by the end of 2013. In the same act, Commissioner Karel
De Gucht made it clear that “The EU is ready to help”. The EU further urges European
companies to stay active and to encourage socially responsible supply chains by signing a
4.6 Textile Policy in Bangladesh
2020 has been a crucial year for the Bangladesh garments and textile industry. As the
industry is going through a transformation process, some significant organizational changes
are on the way in the upcoming days. Starting at the end of the 1970s, expanding heavily in
the 1980s and finally booming in the 1990s, the Ready Made Garments industry has
produced a success story for Bangladesh. Over a short period of time, the RMG sector has
become the backbone of the country's economy as the biggest source of export earnings
(84%) and employment (20 million). The Bangladesh RMG sector has a target of achieving
50 billion export goals by 2021, which will cover 8-10% of total global apparel exports. At
present, the country contains nearly 7% of that with total exports of 34 billion dollars.
However the goal cannot be reached at the current rate of growth. This article tries to shed
light on the current scenario of the garments and textile industry of Bangladesh and portray
the outlook in 2020.
4.7 Labor Force and Skill-base Analysis
Human resources have always been a critical factor in the ongoing growth of the textile and
clothing industry. In the last decade, the salary of garments workers has risen by six times. In
addition, the cost of business processes has also risen by 35-40% over the last decade. By
comparison, as per different authentic reports, the average buyer price has decreased by 3-
4%. So, we have lost 35-40% in terms of the market's price competitiveness. In these
circumstances, the capability level of the workforce has become a critical issue. The industry
now cannot afford unskilled human force in the industries. However, as far as labor wages
are concerned, Bangladesh is still a competitive place for clothing buyers. The following
table shows the average minimum worker wage in different garments manufacturing
countries in 2019:
Manufacturing apparel is normally a low-skilled job, so garment importers may not be overly
worried about how much a workforce is skilled. Nevertheless, skilled labor is becoming more
necessary as manufacturing operations demand better output. Particularly in managerial
positions, proper skills improve the efficiency and productivity of the factory, which cuts the
lead time. Thus when efficiency and standard of education are combined with incomes,
Bangladesh continues to lag behind competitors, as the education and training system is still
at the primary level.
One research project was undertaken by the Ministry of Textiles and Jute, the Government of
Bangladesh, to predict the needs of textile and clothing professionals in the Bangladesh sector
in the coming years. It was depicted, that the industry will need about 25,000 professionals in
the coming years, but there has been no analysis of the key skills that professionals need to
learn in order to support the labor market. It is therefore high time for our country to invest
heavily in skills development by implementing appropriate training and education programs
throughout the institutions.
4.8 SWOT Analysis
From the above mentioned analysis and textile focused research a SWOT analysis of the
Bangladesh textile and garments industry for the year 2020 and onward is outlined below.
1. More than 30 years of history and
experience of garments manufacturing.
2. Large labor force still comparatively in-
expensive compared to competitor’s.
3. Strong backward linkage in knit sector.
4. Resilient and ambitious young
5. Huge production capacity.
6. Highest number of green industries and
positive sustainability image.
7. Explicit positive change management
practices in the factories.
8. Improved worker-management
9. Support of government as a major
1. Low productivity.
2. Weak technology management.
3. Low level of skill and capabilities
specially in the mid-level management.
4. Weak backward linkage in woven sector.
5. Longer change over times from style to
style compare to competitor’s.
6. Weak industrial engineering specially in
7. Weak in timely delivery, longer lead
8. Excessive defects and more re-works,
weak quality management.
9. Poor transportation and logistics
10. Sub-standard port facilities.
11. High tax rate.
12. High energy price
13. Market and product knowledge gap.
1. Over dependency on foreign raw
materials specially for cotton, woven
fabrics, dyes and chemicals etc.
2. Very low profit margin in basic items.
3. No or very little investment in non –
cotton based fiber and fabric industries.
1. More order flow from China due to
change in global business dynamics.
2. Improved image and confidence of
3. More practice of sustainable solution.
4. More emphasize on cost control.
4. Energy crisis and price hike.
5. High worker wage relation to skill level.
6. Rapid technological growth in
7. Sub-standard education and training
8. Little or no research development.
9. No proper road map for sustainable
10. Technological change.
11. Un-notified worker unrest political
12. Unstable socio-political situation of the
5. Huge growth in denim sector.
6. More practice of product development
and expending value added service like
washing, printing etc.
7. Exports flow towards non-traditional
8. Increase the availability of local
technology and consulting service
The SWOT analysis shows us, that even though the RMG and textile sector of Bangladesh
has numerous strengths and opportunities, there are also a greater number of weaknesses and
threats on which we must focus.
For the purpose of analysis textiles industry companies listed on DSE has been selected. But
certain companies are of the "Z category", that is, some companies are traded Over the
Counter or OTC. These firms do not conduct AGMs on a regular basis and do not release
annual reports on a regular basis. As a result, these companies have been omitted from the
study. The summary is as follows:
No. of Company Selected: 20
No. of Z Category Company: 07
No. of Company Studied: 13
5.2 Item Wise Industry Analysis
The checklist has major five categories of CSR disclosures. For analysis purpose, first the
major class of CSR disclosures have been analyzed.
I. Community Involvement
As a part of the society, companies have responsibilities towards the society. The CSR
activities that fall directly towards the betterment of the community and society have been
taken into consideration under the head five (5) items, which have been considered for this
head. The analysis goes as:
Al haj textile 0%
Prime textile 20%
Rohim textile 20%
Kds Ltd 20%
ML Dying 0%
Table-1: Analysis of Community Involvement
Table-1 indicates, that 47.34% companies from textiles industry do not disclose any
community involvement activities. This indicates that, even though these companies are
listed public limited companies, they do not bother about their community and
responsibilities towards the society.
Here is the brief summary of that analysis for the whole industry. The summary goes as
Mean Median SD
11% 20% 10%
Table-2: Industry Summary - Community Involvement
In addition, the standard deviation (SD) data indicates that year to year disclosure has not
been changed so far. Companies have disclosed same types of information over the study
periods. Moreover, disclosure rate is very insignificant under this head. Companies disclosed
very few information which indicates that, companies are not that much conscious about their
II. Environmental Disclosure
Environment is the total surrounding in which a business functions. This includes both
controllable and non-controllable elements. For the CSR activities and disclosures, the
environmental disclosures cover both the internal and external factors. To study this head of
disclosure, five (05) disclosure items have been taken into consideration. The summary goes
as the following analysis:
Al haj textile 0%
Envoy Textile 20%
Prime textile 0%
Viycllatex Ltd 0%
Rovim textile 0%
Kds Ltd 20%
ML Dying 20%
Table-3: Analysis of Environmental Disclosure
As shown in Table-3; in the textiles industry, environmental disclosures tend to be less of a
concern which directly indicates that the companies are less attentive to their environment. In
the textile industry 65% (13) companies have no disclosures about the environmental issues.
The reason behind this huge deviation in the industries could be the government regulations
and active involvement of interested parties in the textiles industry since this industry has a
major contribution to our national GDP and export.
The below table lists the summary of the environmental disclosures of the industry. This
gives a view of the overall industry scenarios in a nutshell. The table goes as:
Mean Median SD
7% 20% 9.54%
Table-4: Industry Summary – Environmental Disclosure
The results and awareness of the companies in the environmental aspect is not satisfactory as
well as alarming as they care less about the environment. The discrepancies could be
evidenced from the SD data of the industries.
III. Employee Information
Employees are the main driving force of the organization. Without them no production and
no work could be done. To run the organization smoothly, the employees are to be treated
fairly. They are to be treated as humans not as a part of production such as machine operating
tools. From the CSR perspective, this employee information class of information is very
crucial. The disclosures made by the companies have been accumulated as follows:
Table-5: Analysis of Employee Information
Table-5 shows that all companies have disclosed information on the employee information
disclosures. The extent of disclosures is varied, but all of the companies have made their CSR
disclosures which indicate that the companies are concerned about their employees.
However, the Labor Act 2006, and other applicable laws, rules and regulations dictate that
the companies must provide minimum facilities to its employees. This could be a reason for
such disclosure by all of the companies.
After the discussion of the company wise analysis, the aggregate industry analysis goes as
Mean Median SD
48% 40% 11.66%
Table-6: Industry Summary-Employee Information
As indicated in Table-6, most of the companies have disclosed closely near about 50% of the
disclosure items in the textiles industry which is a good indication.
IV. Product and Service Information
Products and services are the major concern for the business organizations. CSR disclosures
on the product and service information head measures the company’s responsibilities and
awareness in this aspect. The company specific analysis on this issue is as follows:
Al haj textile 40%
Prime textile 60%
Rohim textile 60%
Kds Ltd 60%
ML Dying 40%
Table-7: Analysis of Product and Service Information
Table-7 shows that all of the companies have disclosed some information about their product
and service. Since this study is based on the annual reports, companies try to give minimum
information on their products and services to inform of the status and their operations. This
could be a major reason for all company disclosure of minimum information under this major
The below table summarizes the industry scenario on this category:
Mean Median SD
56% 60% 10.19%
Table-8: Industry Summary- Product and Service Information
From the analysis results, which have been showed in Table-8, we notice that every company
has disclosed some information about their product and service here.
The study on the CSR disclosures in textiles industries using the checklist has led to several
findings about the companies and the industry as well. Moreover, the inherent limitations
from the data source – published annual reports of the companies acted as a form of
advantage in the analysis and subsequent results on the CSR disclosures. The advantage was
the objectivity since the annual reports are from secondary sources and does not entail
selection bias, which could happen in case of interviewing, questionnaire and other direct
communication and data collection processes. The findings from this study are summarized
a) The standard deviation of the industries for almost all of the companies are zero (0). This
indicates that companies from the textile industries– have not made any initiative to
update and enhance their CSR disclosures over the years (two years as the case in this
study) in their annual reports.
b) The deviation value found for a few companies could be reasoned as the companies have
made slight changes over the years under some major disclosure heads. Another reason,
as observed, is that the change of auditors has led to such slight changes. Most of the
companies in Bangladesh do not bother at all about the financial reporting.
c) The analysis has been conducted upon 20 disclosure items under four (04) major heads.
Within these disclosure items, some items under different heads are more important than
other disclosure items. The findings under different heads are presented below:
Community Involvement Findings
In community involvement, it was found that 47.34% companies do not disclose any items in
annual reports. Only one item was found in different industries but other four items were
missing here. As a result, the mean was only 11%, which indicates a poor situation of
community involvement in our textile industries. In simple words, companies do not disclose
much information in other disclosure areas which indicates that companies, in most cases, do
not conduct such CSR activities. As a result, textiles fall short in terms of their community
Environmental Disclosure Findings
The environmental disclosure category represents the environmental concern, duties and
responsibilities of the companies in the textiles industries. The mean was found only 7% here
and the deviation was 9.54%, which indicates that companies are not concerned about
environmental pollution. As we know, in Bangladesh, no specific and strong environmental
policy, act, rules and regulation do not exist. Thus, companies are not bound to care about the
environmental issues. This is reflected in the textile industry.
The employee information category entails various employee work conditions, workers’
facilities, women and children benefits related information. Most of the textiles workers are
female and the Bangladesh Government has strict policy and Act for female workers.
Maternity leave, child care, child labor – all these are taken seriously by the government.
Product and Service Information
Disclosure on product and service information is a crucial indicator that companies are
increasing its quality gradually.
d) The annual report analysis has given the impression that companies in the textiles
industry do not tend to disclose CSR disclosures separately rather these disclosures are
embedded under different line items in the financial statements.
e) As discussed earlier and in the literature review section and evidenced from the analysis
that the more disclosure rates under different categories and items of the checklist are the
result of higher regulations by the foreign buyers, government, governmental agencies
and other active and influential interest groups.
f) As observed, most of the companies in the textile and clothing industry disclosed the
same amount of CSR disclosure items in their annual reports. This is an indication that
companies do not bother much in terms of disclosing CSR activities. As a result, the
textiles industry has not made much CSR disclosures and the CSR disclosure rates are
In fine, the analysis of CSR disclosures of the textiles industry has enabled the view towards
the disclosure of CSR activities in the annual reports that generally disclose rates of CSR
related information are lower when companies are not obliged to disclose. However, when
the companies are bound to do so, the disclosure rates of CSR information are higher. There
are a few exceptions to this view that few companies willingly disclosed CSR information.
The reason for this could be the market position, culture, and nature of the company.
In this study, it has been observed that companies in the textiles industry the rate of CSR
disclosures are higher when the companies have regulatory requirements to do so. However,
fulfilling duties effectively for society should not be by coercion. Rather it needs to be
willingly. If CSR operations are carried out voluntarily, it will be beneficial for society as
well as for corporations. Here goes some recommendations for companies in the engineering
and textiles industry that are disclosing CSR disclosures:
Companies should keep a separate segment in the annual reports for CSR disclosures
to give better disclosures and emphasis on CSR activities.
CSR disclosures should be made in details in order to make the disclosures
transparent and easily understandable.
CSR disclosures come from the CSR practices. Companies should practice more CSR
activities to enhance the living standard of the employees and workers and betterment
of the society as a whole.
Top management should actively participate in the CSR activities by sponsoring CSR
activities, taking active role in CSR activities and motivating concerned parties.
Proper balance of CSR activities has to be maintained in performing, disclosing CSR
It is important to continue CSR activities in order to ensure sustainable growth and
development. As a result businesses can perform CSR activities willingly and report
CSR activity willingly in order to avoid many difficulties and regulations.
In summary, firms should carry out CSR activities for the company's own benefit and
document such CSR operations in the required manner in the company's annual reports
6.2 Concluding Remarks
The Corporate Social Responsibility or CSR takes companies to the level of social
citizenship. Conducting operations that lead to the betterment of the society is the outcome of
CSR activities. However, this social good and philanthropic activity – CSR has to be reported
in the financial statements of the organizations. The CSR disclosures serve that purpose
which has been studied in this study. The disclosure checklist of CSR has enabled to draw the
picture of CSR disclosures and CSR practices in Bangladesh from the textiles industry.
Having many limitations, this study has found out that, in Bangladesh (in the textiles
industry) the CSR practice is not up to satisfactory level. The rate of CSR disclosures are
higher when there are regulatory requirements. The market status, position, regulations – and
many such factors affect the CSR disclosures. Since this study is based upon one year’s data
and on the annual reports of the selected companies of textiles industry, further study could
be conducted to sort out detailed practices of CSR activities in Bangladesh in the textiles
industry as well as other industries.
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7.2.1 CSR Disclosure Checklist
I. Community Involvement
1. Support a local charity with financial contribution.
2. Sponsor a local event.
3. Organizes a clan-up event.
4. Volunteer social projects.
5. Social welfare.
II. Environmental Disclosure
1. Environmental Policies.
2. Tree plantation projects.
3. Water discharge and usage information.
4. Solid waste disposal information.
5. Reducing pollution for production.
III. Employee Information
1. Employee health and safety.
2. Education and training.
3. Number of employees.
4. Safety in work place.
5. Employee salary.
IV. Product and Service Information
1. Product safety.
2. Disclosing consumer safety practice.
3. Product development.
4. Complain handling and service quality.
5. Product quality.