Investigating corporate social responsibility disclosure by banks from institutional theory perspective

Iman M Arafa Mohamed and Wafaa Salah
Additional contact information
Iman M Arafa Mohamed: Cairo University, Giza, Egypt
Wafaa Salah: British University, Cairo, Egypt

Journal of Administrative and Business Studies, 2016, vol. 2, issue 6, 280-293

Abstract: Previous research on Corporate Social Responsibility (CSR) has mainly focused on the companies operating in different industry fields. Yet, a limited number of research has investigated the CSR practices at the banking sector. Accordingly, this study attempts to add further knowledge to this domain by measuring and comparing the extent and quality of CSR practices and its components which are: Employees, Community, Environment and Corporate governance at a larger geographical scale. Moreover, the relationship between institutional environment and the CSR and its components will be empirically examined. Secondary data provided by CSRHUB database is used for a sample of 231 banks operating in five different regions from 2012 to 2015. The findings reveal that the CSR practices are exercised at a large scale across both developing and developed countries. Interestingly, the developing countries especially those considered as advanced economies or those having well established international business relations with other developed countries seem to have progressing banking system that provides CSR at the highest international levels. Accordingly, no significant difference has been reported between banks in such developing countries and their counterparts in other developed countries. On the contrary, regional settings have shown significant impact on the CSR in total and on each single component. These results provide valuable insights and implications to both practitioners and academia.

Keywords: Corporate social responsibility; Community environment; Corporate governance; Employees (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://tafpublications.com/platform/Articles/full-jabs2.6.3.php (application/pdf)
https://tafpublications.com/gip_content/paper/jabs-2.6.3.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:apb:jabsss:2016:p:280-293

DOI: 10.20474/jabs-2.6.3

Access Statistics for this article

Journal of Administrative and Business Studies is currently edited by Professor Dr. Usman Raja

More articles in Journal of Administrative and Business Studies from Professor Dr. Usman Raja Calle Alarcon 66, Sant Adrian De Besos 08930, Barcelona Spain.
Bibliographic data for series maintained by Professor Dr. Usman Raja ().