Asian Accounting and Auditing Advancement, Volume 3, No 1 (2013) Issue 6 ISSN 2218-5666 Copyright © 2012, Asian Business Consortium | 4A Journal Page 8 CSR Practices in Private Sector Banking in Bangladesh: A Case Study on National Bank Limited Md. Mustafizur Rahman 1 , Md. Ali Ahsan 2 , Meem Rafiul Hoq 3 , & Md. Mahbub- Ul-Ahsan Shah 4 1 M.Phil (Fellow), University of Rajshahi, Rajshahi, Bangladesh 2 Lecturer, School of Liberal Arts & Science, UITS, Rajshahi Campus, Rajshahi, Bangladesh 3 Lecturer, School of Business, UITS, Rajshahi Campus, Rajshahi, Bangladesh 4 MBA, Department of Management Studies, University of Rajshahi, Rajshahi, Bangladesh ABSTRACT CSR or Corporate Social Responsibility is a process to embrace responsibility for the company's actions and encourage a positive impact through its activities on the society. Because of global competitiveness and demand, the CSR practices are being implemented in Bangladesh. Banking sectors are holding the foremost position in this connection. The CSR expenditure of all banks in Bangladesh has been increased 7.5 times in last five years. The common CSR activities performed by National Bank Limited mainly include disaster relief distribution, financing in educational sector, financing in public health sectors, sponsoring in sports and arts & cultural activities etc. Comparing to various sectors it is found that NBL has major contribution in Public health sector which almost covers 33% of its total contribution. After that it contributed significantly in the area of Natural disaster (22%) and Education (12%). While in case Sports (5%) and Arts & Culture (1%), the NBL contributed a very less amount comparing to all other sectors. The analysis clarified that the participation in different areas of CSR activities of National Bank Ltd. is limited but praiseworthy. Keyword: Corporate Social Responsibility, Social Performance, Sustainable Responsible Business. INTRODUCTION “Everybody talks about society, but nobody does anything about it”. This very proverb has lost its cogency today. Organizations‟ CSR approach has eradicated this making them social responsible one evolving from profit maximizing characteristics. To address the social problems or the problems of the stakeholders, the business community evolved a new approach in their business strategies named “Corporate Social Responsibilities (CSR)”. By definition, CSR is a process with the aim to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere who may also be considered as stakeholders. 1 CSR is also called Corporate Conscience, Corporate Citizenship, Social Performance, or Sustainable Responsible Business/Responsible Business. 2 Among all the sectors banking sector is holding the leading position in discharging Corporate Social