Online Corporate Social Responsibility Reporting in the Croatian Banking Sector1 (original) (raw)
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Online Corporate Social Responsibility Reporting in the Croatian Banking Sector
International Public Administration Review, 2017
In the past few decades, the concept of corporate social responsibility has been at the centre of interest in many areas of economic research, studies using different levels of analysis. This paper analyses corporate social responsibility at the level of organisation within the banking system, where the issue of corporate social responsibility disclosure comes under the spotlight with the emergence of the global economic crisis. The purpose of the study is twofold: to examine whether Croatian banks’ online corporate social responsibility reporting depends upon their market share, and whether it focuses on community related information. Using website content analysis of all twenty-eight banks currently operating in the Croatian banking sector, corporate social responsibility disclosure is categorised in terms of themes (environment, human resources, customers and products, and community involvement). The research findings reveal that the level of Croatian banks’ online CSR disclosure...
Social Responsibility Journal, 2019
Purpose-Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach-A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings-The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks' websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value-This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socioeconomic context and regulations compared to the developed market.
Communication of corporate social responsibility by Portuguese banks
Corporate Communications: An International Journal, 2006
PurposeThe purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.Design/methodology/approachExamines social responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis.FindingsBanks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese banks.Research limitations/implicationsThe sample is small, although it is constituted by all the relevant Portuguese banks.Originality/valueContributes to the scarce literature on social responsibility...
The AMFITEATRU …, 2011
The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed. The study used as a sample the listed companies in the first part of the Bucharest Stock Exchange. Considering the fact that in Romania there is no mandatory reporting of such information, we examined the extent to which public companies in Romania have, voluntarily, on their sites, such disclosures. As a research framework we used the model proposed by Dahlsrud (2008). According to this model, CSR-type information can be classified into five dimensions: the environmental dimension, social dimension, economic dimension, the "stakeholders" dimension and voluntary dimension. After conducting site investigation we made a classification of their degree of transparency (dependent variable). For this variable we tested the association with the type of ownership and activity (independent variables).
Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh
Social Responsibility Journal, 2009
PurposeThe purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues.Design/methodology/approachThe study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting.FindingsThe principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations.Originality/valueThe paper provides useful inform...
An Empirical Study on Corporate Social Responsibility ( CSR ) in the Banking Sector
2019
CSR development has accumulated tremendous dynamism over the past number of years and is presently viewed as the most discussed topics by the government, non-government and business itself. This paper inspects people’s comprehension, desires and appraisal of the corporate social obligation (CSR) of HSBC Bank. This study has been conducted among the stakeholders and beneficiaries of the HSBC Bank. Reviews have been directed utilizing organized polls to fundamentally analyze the subjective impression of the significance, reasons and different parts of CSR errands of HSBC. This study proposes that a more exhaustive and others conscious association of the regular individuals in the CSR exercises is required, which would not just satisfy the expected objectives and targets of the corporate associations additionally guarantee a fruitful and sustainable advancement of the society.
Impact of Corporate Social Responsibility Practices on the Banking Industry in Romania
Procedia Economics and Finance, 2015
The purpose of this paper is to explore how the corporate social responsibility (CSR) contributes to value creation in the banking industry, and during periods of financial instability. Understanding the key elements of CSR contributes to the fulfillment of the principles of this concept and to the increase of market share, profit and advancement in bank rankings. The present research will be based on the current situation in Romania, being developed a model of CSR applied in Romanian banks. Being in a time of economic instability, the banking industry must make efforts to maintain equilibrium in the financial market. This research can help bank managers to understand what activities to do in the benefit of customers and the community, in order to move towards a sustainable directive. At the end of the research, the findings are presented and the imperatives of the topic discussed.
Corporate Social Responsibility in the Romanian Banking Sector
The research paper aims to emphasize the strategic importance of corporate social responsibility (CSR) for the European Banking Sector, in general, and for the Romanian Banking Sector, in particular. After a concise presentation of CSR in the two sectors mentioned above, the authors analyze the main directions envisaged by the Romanian financial institutions in the research field. The main purpose is to conclude whether the social and environmental actions taken by the Romanian banks are in line with the ones of the European banks.