| Título: | Corporate Social Responsibility Reporting by Commercial Banks in Annual Reports: Evidence from Malawi |
| Autores: | Lipunga, Andrew Munthopa; University of Malawi |
| Fecha: | 2013-10-02 |
| Publicador: | International Journal of Business and Social Research |
| Fuente: |
 |
| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Research |
| Tema: |
Accounting Corporate social responsibility (CSR), content analysis, Malawi, commercial banks |
| Descripción: | 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 os that transparency can be ensured, especially in developing countries where corporate social responsibility studies are limited. The study explores the corporate social responsibility reporting practices in the annual reports of commercial banks of Malawi. The study uses contennt analysis in examining the annual reportd 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 on 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 diclosure 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 ia an important sector in the economy. |
| Idioma: | Inglés |
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