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      Corporate social responsibility (CSR) website disclosures: empirical evidence from the German banking industry

      International Journal of Bank Marketing
      Emerald

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          Abstract

          Purpose

          Content analysis was used to examine the CSR disclosures of 78 bank websites based on four categories: environment and energy, human resources, customers and products and community involvement. Furthermore, sample units were grouped according to their characteristics, and nonparametric tests were employed to determine significant differences between these groups.

          Design/methodology/approach

          This study (1) examines the extent of corporate social responsibility (CSR) disclosure on bank websites and (2) analyzes the relationship between online CSR disclosure and bank characteristics (i.e. size, profitability, capital market orientation, government ownership, media visibility and bank category).

          Findings

          The results reveal that the most-disclosed (least-disclosed) CSR information by banks relates to customers and products (environment and energy). Moreover, characteristics such as size, capital market orientation, government-ownership and media visibility are significant in explaining CSR website disclosures, while profitability (bank category) is not (only partially) significant.

          Research limitations/implications

          Although the sample constitutes all the relevant banks in Germany, it is small and limited to a single national context. Thus, the results may not be generalizable.

          Originality/value

          This study contributes to the relatively scarce literature concerning CSR disclosures on banks' websites, provides new empirical data and extends prior research that compares CSR practices among different types of banks. Recommendations for action are also formulated that are relevant for banking practitioners in the present and future.

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          Most cited references76

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          MANAGING LEGITIMACY: STRATEGIC AND INSTITUTIONAL APPROACHES.

          M. Suchman (1995)
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            A Three-Dimensional Conceptual Model of Corporate Performance.

            A. Carroll (1979)
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              Corporate Social Responsibility: a Theory of the Firm Perspective

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                Author and article information

                Contributors
                (View ORCID Profile)
                Journal
                International Journal of Bank Marketing
                IJBM
                Emerald
                0265-2323
                February 25 2021
                July 06 2021
                February 25 2021
                July 06 2021
                : 39
                : 5
                : 768-788
                Article
                10.1108/IJBM-06-2020-0321
                c684fe0a-53cb-4f0e-aa80-a98a64146f2e
                © 2021

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