Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro

Andrijana Rogošić
Additional contact information
Andrijana Rogošić: University of Split, Croatia

Theoretical and Applied Economics, 2014, vol. XXI, issue 9(598), 71-82

Abstract: The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina, Croatia and Montenegro and to point out the differences between the practices in those countries. The empirical research reveals that very few banks publish the CSR report. Disclosure of CSR on the Internet is associated with the higher value of assets and profits which is statistically confirmed.

Keywords: sustainability accounting; banking industry; corporate social responsibility; legitimacy theory; online reporting. (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/articole/1019.pdf (application/pdf)
http://www.ectap.ro/articol.php?id=1019&rid=114 (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:agr:journl:v:xxi:y:2014:i:9(598):p:71-82

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().