摘要：Most of the CSR studies conducted so far is based on non monetary information. A few studies are available on the CSR practices based on monetary information. Since a few years back government has announced tax exemption benefit for CSR spending. Corporations are encouraged to spend much more for CSR activities. The main objective of the study is to get a thorough understanding of external investment in CSR practices by selected private commercial banks in Bangladesh. The study has been conducted to observe sector wise contribution areas of CSR by the banks. We have found that banks participation in CSR activities are improving. Education, healthcare and disaster management are the main concerning sectors to all banks. Insignificant relationship between CSR expenditure and Profit was found.
关键词：corporate social responsibility;monetary value;private commercial banks;insignificant relationship
