Business case of corporate social responsibility: A case study on Columbia Garments Limited in Bangladesh

This paper provides insight into the business case of corporate social responsibility (CSR) at Columbia Garments Limited in Bangladesh. Therefore, the study analyses how CSR practices have resulted in an increased financial and nonfinancial performance of this factory. Qualitative data were collected from primary sources through observation and in‐depth interview with the key person who is directly involved with CSR planning and implementation in the company. Secondary data were collected from annual reports, books, articles, periodicals of different domestic, and international agencies. Based on these considerations, a questionnaire and an interview were used as data collection methods. The result showed that the overall cost of the organization increased because of CSR implementation, but the company benefited financially in the long run through reduced labor turnover rate, increased workers' efficiency, increased audit quality, enhanced productivity, and motivated employees.