CSR disclosure on the web: major themes in the banking sector

2015 ◽  
Vol 42 (3) ◽  
pp. 296-318 ◽  
Author(s):  
Vítor Hugo Vilar ◽  
João Simão
Keyword(s):  
Social Responsibility ◽  
Web Sites ◽  
Banking Sector ◽  
Universal Access ◽  
Codes Of Conduct ◽  
The Internet ◽  
Corporate Ethics ◽  
Content Type ◽  
Development Indicators ◽  
Geographic Patterns

Purpose – Corporate social responsibility became a core topic in the management and activity of banks. Being a bidirectional, permanent, updateable and universal access communication channel, the internet contributed to transform the way the organizations report social responsibility to stakeholders. The purpose of this paper is to understand how the banks use their web sites to disclose their social responsibility concerns and activities. Design/methodology/approach – The globe was divided in 11 regions, according to geographic and cultural criteria. Information was gathered from the corporate web sites of the ten major banks in each region, and their contents were analyzed. Geographic patterns and the correlation to universal development indicators were studied. Findings – The banks disclose on their web sites information on environmental management and socioeconomic programs. Other recurrent themes are the support to education, fight against corruption, workers’ welfare, corporate ethics and the existence of codes of conduct. There are geographic patterns in the quantity and detail of the information provided, as well as in the themes mentioned. The banks located in Europe, the American continent, and Oceania, are those who disclose more information. This confirms that the disclosure of social responsibility by the banks is larger and more detailed according to the development indexes of the country where they operate. Originality/value – The work studies the disclosure on the internet of information on social responsibility by the banks, being the first work to do it at the world level. This way, it provides a significant contribution to identify the themes that are more often disclosed and to establish comparisons between geographic areas.

Comparing CSR communication on corporate web sites in Sweden and Spain

2014 ◽  
Vol 9 (2) ◽  
pp. 231-250 ◽  
Author(s):  
Manuel Castelo Branco ◽  
Catarina Delgado ◽  
Manuel Sá ◽  
Cristina Sousa
Keyword(s):  
Social Responsibility ◽  
Web Sites ◽  
Codes Of Conduct ◽  
The Internet ◽  
Content Type ◽  
Csr Communication ◽  
Industry Affiliation ◽  
Use Of The Internet ◽  
Corporate Web Sites ◽  
Corporate Social

Purpose – This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries. Design/methodology/approach – The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size. Findings – Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles. Research limitations/implications – The sample is small. There may be content analysis issues associated with subjectivity in the coding process. Originality/value – It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.

Consequences of corporate social responsibility on employees

2019 ◽  
Vol 49 (1) ◽  
pp. 231-249
Author(s):  
Evans Asante Boadi ◽  
Zheng He ◽  
Eric Kofi Boadi ◽  
Josephine Bosompem ◽  
Philip Avornyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Banking Sector ◽  
Work Motivation ◽  
Content Type ◽  
Time Lagged ◽  
Corporate Social

Purpose The purpose of this paper is to draw on affect social exchange theory and related literature to develop and test a research model linking employees’ perception of corporate social responsibility (CSR) to their outcomes [performance and organisational pride (ORP)] with moderating variables: perceived work motivation patterns (autonomous and controlled motivation) to sustain firm’s operations through their employees. Design/methodology/approach The authors used Ghana as a case for this study due to recent turbulences in the banking sector of Ghana. A sample data of 244 subordinate/supervisor dyads from rural and community banks was collected with a time-lagged technique and analysed through a structural equation modelling for this study. Findings These employee’s perceptions of CSR positively related to their performance and ORP. Autonomous motivated employees had a stronger positive moderated impact on perceived CSR-Performance link whereas controlled motivated employees recorded a stronger impact on perceived CSR-ORP link. Practical implications Based on these results, managers and human resource (HR) professionals can aim at acquiring favourable employees’ perception of their firms’ CSR initiatives. In that, it can help firms to remain in business particularly in difficult times. Also, autonomous and controlled motivators may seem inversely related, however, they are not contradictory to each other. Both can coexist within a firm and it is crucial that HR professionals and managers endeavour to balance them discreetly to attain organisational goals. Originality/value Despite the growing interest in CSR across continents, CSR outcomes on employees among small and medium scale firms especially in Africa has fairly been toned-down by respective management of firms, governments and researchers.

Re-examining perceived usefulness and ease of use in online booking

2015 ◽  
Vol 27 (2) ◽  
pp. 185-198 ◽  
Author(s):  
Deniz Kucukusta ◽  
Rob Law ◽  
Alia Besbes ◽  
Patrick Legohérel
Keyword(s):  
Hong Kong ◽  
Technology Acceptance ◽  
Web Sites ◽  
Web Site ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
The Internet ◽  
Content Type ◽  
Tourism Product ◽  
New Perspective

Purpose – This paper aims to report the findings of an empirical research focusing on Hong Kong online users’ intention to book online tourism products with latest figures. Focusing on the technology acceptance model (TAM), this case study extends the recent research with providing insight regarding the online users’ perceptions of TAM dimensions and how these dimensions are perceived among different demographic groups and Internet usage characteristics with latest figures in Hong Kong, a major tourism destination in Asia with many world-class hotels. Design/methodology/approach – A total of 213 Hong Kong online users were surveyed in March and April 2013 in Hong Kong business districts. Findings – Findings reveal that most respondents who use the Internet for booking online travel products are young, and people above a certain age are not likely to favor booking tourism products online. They are more likely to stick to traditional personal service. Perceived usefulness of the Internet is found more influential than its ease of use in forming a usage intention, and ease of use is perceived more important by jobseekers, student and employees than the other profession groups. In addition, respondents who use the Internet every day and did purchase online tourism product perceived usefulness more important than ease of use. Research limitations/implications – The generalization of this research is limited by its sample size and number of questions. Originality/value – The study gives a new perspective by linking TAM with intention to book online in Hong Kong. The paper would be of interest to the Web site planners or online tourism practitioners to consider Web site usefulness as much as its ease of its use, as both usefulness and ease of use of tourism Web sites are strong predictors of intention to book online.

A survey on bankers’ perception of corporate social responsibility in India

2019 ◽  
Vol 16 (2) ◽  
pp. 225-253
Author(s):  
Suvendu Kumar Pratihari ◽  
Shigufta Hena Uzma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Vital Role ◽  
Sustainable Growth ◽  
Competitive Advantages ◽  
Content Type ◽  
Depth Analysis ◽  
Corporate Social

PurposeThe purpose of this paper is to understand the perception of the bankers towards an integrated approach to corporate social responsibility (CSR) initiatives in a strategic way of achieving sustainable growth of the banking sector. The paper additionally provides insights into different CSR initiatives and their implementation process in the context of scheduled commercial banks (SCB) of India.Design/methodology/approachThe study is exploratory and endorses the qualitative approach of primary research methodology by adopting a non-random stratified sampling method. The localist approach of the face-to-face interview has been applied to collect the data from 26 elite class respondents from 13 SCBs. The interview method was semi-structured and open-ended. The conformity, trustworthiness, credibility, transferability, dependability test of the study have ensured the quality of the data.FindingsThe study reveals that the bankers perceive CSR as a moral obligation for the benefit of the society, beyond the regular banking operations. Further, the study comprehends that the CSR initiatives play a vital role in establishing the bank's image, brand and reputation, as well as, building a strong bond of trust among the employees and the bank management. Besides, CSR activities facilitate to cultivate a better culture by improvising in the quality of customer service for achieving competitive advantages.Research limitations/implicationsThe findings of the study represent a significant contribution to CSR theory from the interface of banking and society. Significantly, the results confirm that CSR initiatives play a vital role in building trust and minimise the gap between the employees and the management of the bank. The banks can increase its acceptance in the society and achieve competitive advantage by integrating CSR objectives with the business objectives to strengthen the corporate personality and brand.Practical implicationsThe study will help practitioners to develop the social identity of their firm to achieve competitive advantages in long-run. The bankers can channelise their limited resources while planning, designing and the implementation of different CSR activities with the overall goal of the bank in a cost-effective way. The study is confined only to public and private SCBs and limited to the geographical scope of one state in India. Therefore, further exploration may be carried out by considering other banks and geographic regions in India and different cross-cultural settings.Originality/valueThe originality of the study lies with the in-depth analysis and quality check of the data. The results can contribute significant value to the qualitative method of conducting research.

scholarly journals Corporate social responsibility against workers?

2018 ◽  
Vol 15 (2) ◽  
pp. 55-76
Author(s):  
Clément Séhier
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multinational Corporations ◽  
Participant Observation ◽  
Codes Of Conduct ◽  
Value Added ◽  
International Labour Organisation ◽  
Content Type ◽  
Social Audits ◽  
Corporate Social

Purpose This paper aims to investigate to what extent and for which reasons the codes of conduct and social audits of multinational corporations (MNCs) have failed to change practices within Chinese factories. A special attention is given to the social compliance initiatives (SCIs) and multi-stakeholder initiatives (MSIs) which did not overcome the main obstacles of the compliance approach. Design/methodology/approach This research is based on a fieldwork in China, including 36 semi-constructed interviews with practitioners involved in corporate social responsibility (CSR), participant observation in the CSR programme of the International Labour Organisation office in Beijing and several visits of factories involved in CSR programmes. Secondary sources are used to estimate the distribution of value added along global value chains (GVCs). Findings The codes of conduct and social audits tend to reproduce the domination of MNCs within GVCs. This paper highlights some obstacles – and opportunities – for CSR appropriate to the Chinese context. Research limitations/implications Only a few MNCs agreed to meet the author and speak openly. No one allowed the author to visit their suppliers’ factories. Practical implications The findings of this study suggest that the most widespread approach to CSR by MNCs is flawed. More attention should be given to specific institutional contexts and to workers’ participation. Originality/value CSR discourse and practices in China are put in the context of GVCs and in the transformation of Chinese industry and labour relations. This method allows going beyond a case study approach. Instrumentations of several SCIs and MSIs are also analysed in detail.

What is trending in libraries from the internet cybersphere

2014 ◽  
Vol 31 (2) ◽  
pp. 22-23
Author(s):  
Adetoun A. Oyelude
Keyword(s):  
Web Sites ◽  
Design Methodology ◽  
Instructional Methods ◽  
New Technology ◽  
The Internet ◽  
Content Type ◽  
Current Trends ◽  
Library Technology

Purpose – The paper aims to review what is trending on the internet and presents vignettes of related library technology and hot topics from weblogs, webinars, tweets, wikis and other discussions on the internet. Design/methodology/approach – A surfing of web sites, tweets, webinars, wikis and internet-based information sites is done over a three-month period and the trends identified and highlighted. Findings – The trends in various information and library-related issues discussed online show a tending towards using new technology and the disadvantages of some, while advocating for review of some instructional methods by librarians to their clientele. Originality/value – The most current trends of discussion on the internet are presented up to the January 31, 2014.

From strategic corporate social responsibility to value creation: an analysis of corporate website communication in the banking sector

2020 ◽  
Vol 38 (7) ◽  
pp. 1529-1552 ◽  
Author(s):  
Maria Palazzo ◽  
Agostino Vollero ◽  
Alfonso Siano
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Banking Sector ◽  
Three Dimensions ◽  
Insurance Companies ◽  
Content Type ◽  
Corporate Websites ◽  
Business Goals ◽  
Corporate Social

PurposeIncreased public scrutiny and stakeholder pressure have given more importance to strategic corporate social responsibility (SCSR) and its three dimensions – orientation, process and value creation. At the same time, they provide banks the inspiration needed to pursue business goals, attain positive performances and communicate their social responsibility efforts. This paper analyses whether and how companies in the banking sector use corporate websites to communicate SCSR dimensions.Design/methodology/approachA content analysis was performed based on the corporate websites of leading banks included in the Dow Jones Sustainability World Index and the Hang Seng Corporate Sustainability Index to assess the prominence of SCSR communication.FindingsThe study shows that banks give less prominence to SCSR on corporate websites differently from companies belonging to other sectors, as they are less likely to expose their orientation to SCSR and pay slightly less attention to value creation than other companies.Practical implicationsThe paper provides theoretical insights into SCSR dimensions and how they are communicated on corporate websites. From a practical standpoint, the study provides guidance for managers in the banking sector aimed at improving their communication efforts, avoiding decoupling issues and adopting a consistent value creation perspective.Originality/valueFew studies have used a value creation perspective to differentiate between the dimensions of a SCSR approach. The paper fills this gap by assessing the communication efforts adopted by banks and insurance companies in this area.

Corporate social responsibility reporting practices in banking companies in Bangladesh

2015 ◽  
Vol 13 (2) ◽  
pp. 200-225 ◽  
Author(s):  
Md. Hafij Ullah ◽  
Mohammad Afjalur Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Annual Report ◽  
Regulatory Change ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social ◽  
The Impact

Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.

Impact of corporate social responsibility on bank’s corporate image

2019 ◽  
Vol 15 (5) ◽  
pp. 710-722 ◽  
Author(s):  
Zainab Al Mubarak ◽  
Anji Ben Hamed ◽  
Muneer Al Mubarak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Corporate Image ◽  
Main Element ◽  
Content Type ◽  
Significant Relationships ◽  
Main Components ◽  
Corporate Social ◽  
The Impact

Purpose The purpose of this study is to investigate the impact of the corporate social responsibility (CSR) on the corporate image in the banking sector. The focus of the study is on four main components of CSR, which are economic, legal, ethical and philanthropic. Design/methodology/approach A model was used in this study to show the impact of different CSR’s factors on corporate image; (240) banks customers were approached using a questionnaire, where (155) responses were received and (144) valid responses entered for analysis. Findings The findings revealed that customers perceive CSR activities as a main element when dealing with banks. The corporate image is strengthened when banks adopt such activities, and positive and significant relationships were statistically found between CSR activities and corporate image. These activities differ in importance as perceived by banks’ customers. Research limitations/implications Enlarging sample size, involving more stakeholders such as employees and managers, and replicating the study in other countries would enrich the findings. Practical implications Banks are advised to consider the study factors in their activities and act as champions of CSR for the welfare of the society to strengthen their corporate image. Originality/value Many studies have discussed the issue of CSR, but very few are found in the Middle East, particularly in Bahrain, and in the banking sector. This paper calls for more investigation in this area for a better understanding of CSR activities and their effects on the corporate image.

Social responsibility, professional commitment and tax fraud

2016 ◽  
Vol 29 (1) ◽  
pp. 111-134 ◽  
Author(s):  
William E. Shafer ◽  
Richard S. Simmons ◽  
Rita W. Y. Yip
Keyword(s):  
Social Responsibility ◽  
Structural Equation ◽  
Professional Commitment ◽  
Corporate Ethics ◽  
Public Accounting ◽  
Content Type ◽  
Tax Practitioners ◽  
Stakeholder View ◽  
Tax Fraud ◽  
Client Pressure

Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud. Design/methodology/approach – The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling. Findings – The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud. Originality/value – The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.

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