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Investigating Corporate Social Responsibility Disclosure By Banks From Institutional Theory Perspective, Wafaa Salah, Iman Mohamed Arafa
Investigating Corporate Social Responsibility Disclosure By Banks From Institutional Theory Perspective, Wafaa Salah, Iman Mohamed Arafa
Business Administration
Previous research on Corporate Social Responsibility (CSR) has mainly focused on the companies operating in different industry ields. Yet, a limited number of research has investigated the CSR practices at the banking sector. Accordingly, this study attempts to add further knowledge to this domain by measuring and comparing the extent and quality of CSR practices and its components which are: Employees, Community, Environment and Corporate governance at a larger geographical scale. Moreover, the relationship between institutional environment and the CSR and its components will be empirically examined. Secondary data provided by CSRHUB database is used for a sample of 231 …