CSR disclosure on the web: major themes in the banking sector

Vilar, Vítor; Simão, João

Publication

CSR disclosure on the web: major themes in the banking sector

2015Journal article

datacite.subject.sdg	09:Indústria, Inovação e Infraestruturas	pt_PT
dc.contributor.author	Vilar, Vítor
dc.contributor.author	Simão, João
dc.date.accessioned	2019-12-20T16:28:36Z
dc.date.available	2019-12-20T16:28:36Z
dc.date.issued	2015
dc.description.abstract	Purpose – Corporate social responsibility became a core topic in the management and activity of banks. Being a bidirectional, permanent, updateable and universal access communication channel, the internet contributed to transform the way the organizations report social responsibility to stakeholders. The purpose of this paper is to understand how the banks use their web sites to disclose their social responsibility concerns and activities. Design/methodology/approach – The globe was divided in 11 regions, according to geographic and cultural criteria. Information was gathered from the corporate web sites of the ten major banks in each region, and their contents were analyzed. Geographic patterns and the correlation to universal development indicators were studied. Findings – The banks disclose on their web sites information on environmental management and socioeconomic programs. Other recurrent themes are the support to education, fight against corruption, workers’ welfare, corporate ethics and the existence of codes of conduct. There are geographic patterns in the quantity and detail of the information provided, as well as in the themes mentioned. The banks located in Europe, the American continent, and Oceania, are those who disclose more information. This confirms that the disclosure of social responsibility by the banks is larger and more detailed according to the development indexes of the country where they operate. Originality/value – The work studies the disclosure on the internet of information on social responsibility by the banks, being the first work to do it at the world level. This way, it provides a significant contribution to identify the themes that are more often disclosed and to establish comparisons between geographic areas.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.doi	http://dx.doi.org/10.1108/IJSE-10-2013-0240	pt_PT
dc.identifier.uri	http://hdl.handle.net/10400.2/8936
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	Emerald	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by-nd/4.0/	pt_PT
dc.subject	Stakeholders	pt_PT
dc.subject	Legitimacy	pt_PT
dc.subject	Banks	pt_PT
dc.subject	Web sites	pt_PT
dc.subject	Social responsibility	pt_PT
dc.title	CSR disclosure on the web: major themes in the banking sector	pt_PT
dc.type	journal article
dspace.entity.type	Publication
oaire.citation.endPage	318	pt_PT
oaire.citation.startPage	296	pt_PT
oaire.citation.title	International Journal of Social Economics	pt_PT
oaire.citation.volume	42	pt_PT
person.familyName	Simão
person.givenName	João
person.identifier.ciencia-id	CF12-E7AC-9933
person.identifier.orcid	0000-0002-7274-8160
person.identifier.scopus-author-id	36669254900
rcaap.rights	restrictedAccess	pt_PT
rcaap.type	article	pt_PT
relation.isAuthorOfPublication	36cab36f-1109-407f-bab3-36ac06c48c42
relation.isAuthorOfPublication.latestForDiscovery	36cab36f-1109-407f-bab3-36ac06c48c42