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Corporate Social Responsibility Reporting by Commercial Banks in Annual Reports: Evidence from Malawi

Andrew Munthopa Lipunga
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Andrew Munthopa Lipunga: Lecturer in accounting, University of Malawi

International Journal of Business and Social Research, 2013, vol. 3, issue 9, 88-101

Abstract: There is a crying need for an in-depth study into the quality, quantity of corporate social disclosure and identification of areas for future improvement so that transparency can be ensured, especially in developing countries where CSR studies are limited. The study explores the corporate social responsibility reporting practices in the annual reports of commercial banks of Malawi. The study uses content analysis in examining the annual reports of the sampled commercial banks. The paper found that all the sampled banks (100%) made some sort of CSR disclosures. Furthermore the banks relatively placed more emphasis in disclosing community related activities (0.49) followed by products and customers activities (0.38) and human resources activities (0.2). The least disclosed theme was environmental activities (0.08). The overall disclosure level was low (0.3) meaning that less than one third of the items on the CSR disclosure framework were disclosed. The study provides insight and adds to literature regarding the level of CSR disclosures from a developing country focusing on the banking sector which is an important sector in the economy.

Keywords: Corporate social responsibility; content analysis; Malawi; commercial banks. (search for similar items in EconPapers)
Date: 2013
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