From CSR Rhetoric to Real Business Practice

Elisabeth Paulet () and Francesc Relano
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Elisabeth Paulet: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Francesc Relano: ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers

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Abstract: The aim of this paper is to assess whether in the banking sector there is an effective coherence between corporate social responsibility statements frequently made in communication policies and banks' actual practice. This will be illustrated by comparing Scandinavian banks' CSR policies and the structure of their balance sheets. The results show that only the business practice of the so-called ethical banks is fully consistent with their CSR discourse. To conclude, some insights are offered regarding the role that these particular institutions might potentially play as a source of inspiration for the reform of the financial system.

Keywords: Banks; Depository Institutions; Micro Finance Institutions; Mortgages G21; Financial Institutions and Services: Government Policy and Regulation G28; Corporate Culture; Diversity; Social Responsibility M14; Depository Institutions; Micro Finance Institutions; Mortgages G21; Financial Institutions and Services: Government Policy and Regulation G28; Corporate Culture; Diversity; Social Responsibility M14 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

Published in International Journal of Business Governance and Ethics, 2012, 7 (4), pp.350 - 364. ⟨10.1504/IJBGE.2012.051227⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01380747

DOI: 10.1504/IJBGE.2012.051227

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