Abstract

This paper is a portrayal of how social responsibility performance evaluation can act as an accounting measure of management efficiency. In fact, it has given much importance to socio-economic and socio-human obligations to others. The paper attempts to show that these days there is a great need to emphasise more clearly social responsibility, which the corporate sector can and should undertake. The theme of the paper is that the scope of corporate social responsibility encompasses not only economic well-being but also the human aspects of life. In addition, if management of a corporation performs its social responsibility well, one may say that management has done its job efficiently. This study is based on mainly literature review. Analytical thinking is also another building block of this paper. However, the limitation of this study is that no data of the existing situation of Bangladesh or India pertaining to the subject matter referred to in the present paper has been used