CORPORATE SOCIAL RESPONSIBILITY OF BANKS IN THE REPUBLIC OF CROATIA

Ana Kundid ()
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Ana Kundid: University of Split

Economic Thought and Practice, 2012, vol. 21, issue 2, 497-528

Abstract: The paper provides an insight into theoretical and practical viewpoints of the concept of corporate social responsibility with the banking industry being in focus. Theoretical framework sets out the definition of corporate social responsibility, specificities of social responsibility of banks, reasons for socially responsible behavior of for-profit organizations and measurement of banks involvement in social responsibility activities. The empirical part of the paper deals with and interprets key methodological features and qualitative analysis results of e-reporting practice of banks in the Republic of Croatia on their social responsibility activism. All large and medium-sized banks and the single small-sized bank which is more actively involved in the social responsibility reporting were covered by the research. Research results indicate that there is an insufficient systematization and frequency of monetary reporting on social responsibility activities of banks in Croatia. With reference to this, recommendations for scope, scale and method of bank reporting improvement on this segment of doing business are pointed out.

Keywords: corporate social responsibility; commercial banks; legitimacy theory; Internet disclosure; qualitative analysis; Croatia (search for similar items in EconPapers)
JEL-codes: G21 M14 (search for similar items in EconPapers)
Date: 2012
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