Purpose: The main purpose of the research is to understand the CSR practices of financial institutions in Bangladesh better. Research methodology: Corporate Social Responsibility (CSR) is concerned with businesses’ interactions with society as a whole. Such CSR operations cover an organisation’s fiscal, legal, ethical, and philanthropic obligations. United Commercial Bank Limited (UCB) has been chosen as the study’s subject. This study is a qualitative research project that used an exploratory research design. For data collection, both main and secondary data sources were used. The in-depth interview approach with an open-ended questionnaire was used to gather primary data on CSR practices from 70 UCB employees. Results: According to the findings of the study, UCB is deeply performing its fiscal, legal, ethical, and philanthropic responsibilities, but it has not expanded its philanthropic activities on a voluntary basis. Furthermore, the representation of UCB employees in CSR management is inadequate, with the exception of top-level executives. Limitations: Any methodological issues were addressed, such as sampling challenges because financial institutions do not encourage third parties to obtain their secrets because competition occurs everywhere. Contribution: This study makes several suggestions, such as improved and more systematic communication of CSR strategies to employees, increased investments in CSR programs, and specially targeted CSR preparation, which could assist UCB in encouraging a more successful application of its CSR strategies.

Purpose: The community-based tourism concept needs to be understood deeply. We need to know and predict the opportunities and challenges that exist and will occur in the future in developing the community and tourism as a mutualism. This research analyzed the theories to describe it and derive conclusions for the basic concepts of community-based tourism as well as further explore the cases of applying these concepts to gain opportunities and challenges from community-based tourism  Research methodology: This study is a conceptual article using the literature review method Results: This study elaborates the concepts, opportunities and challenges of the community-based tourism paradigm. Limitations: This study is a secondary data-based analysis (literature review) on the concept of community-based tourism in the social and cultural context of the community, as well as the opportunities and challenges of its application to tourism development Contribution:   This study provides an in-depth and comprehensive view of community-based tourism to assist in exploring approaches and theories in community-based tourism research and planning and policymaking in the tourism sector, especially in the local community aspect.