The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors’ report, the chairman’s statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

Abstract
1. Introduction
    1.1. Corporate Social Responsibility DisclosurePractices in Bangladesh
2. Literature Review and HypothesesDevelopment
    2.1. Board Size and CSRD
    2.2. Board Independence and CSRD
    2.3. Women on Board and CSRD
    2.4. Foreign Board Members and CSRD
    2.5. Accounting Experts on Board and CSRD
    2.6. Political Board Member and CSRD
    2.7. Size of the Audit Committee and CSRD
3. Research Methodology
    3.1 Sample Size and Data
    3.2. Dependent Variable
    3.3. Independent Variables
    3.4. Control Variables
    3.5. Measurement Instrument
    3.6. Data Estimation Model
4. Results and Discussion
    4.1. Descriptive Statistics
    4.2. Correlation Matrix
    4.3. Multicollinearity Test
    4.4. Regression Analysis
    4.5. Sensitivity Analysis
    4.6. Endogeneity Issue
5. Discussion
6. Conclusions
References

• Md. Abu JAHID(Doctoral Program in Management, Postgraduate Studies, Universitas Muhammadiyah Yogyakarta(UMY))
• Md. Harun Ur RASHID(Department of Economics & Banking, International Islamic University Chittagong (IIUC)) Corresponding Author.
• Syed Zabid HOSSAIN(Department of Accounting and Information Systems, University of Rajshahi)
• Siswoyo HARYONO(Doctoral Program in Management, Postgraduate Studies, Universitas Muhammadiyah Yogyakarta)
• Bambang JATMIKO(Vocational Program of Accounting, Universitas Muhammadiyah Yogyakarta)