Corporate Social Responsibility reporting of banks operating in Ghana

被引:1
|
作者
Nyarku, Kwamena Minta [1 ]
Hinson, Robert Ebo [1 ,2 ]
机构
[1] Univ Ghana, Legon, Accra, Ghana
[2] Univ Free State, Bloemfontein, South Africa
关键词
corporate social responsibility (CSR); disclosures; reporting banking industry; Ghana; annual reports;
D O I
10.15249/11-2-146
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study sought to track corporate social responsibility (CSR) reporting of local and foreign banks in Ghana from 2010-2014 financial year ends. Employing a qualitative approach, the study examined 50 annual reports sourced from the selected banks' websites. The findings recorded more external than internal CSR disclosures. Concerning internal disclosures, only one foreign bank reported product and customer initiatives whilst one local and four foreign banks reported human resource initiatives. External disclosures reported uneven community involvement and environmental focus among the selected banks. Predominantly, the issues on health, education and sports development dominate Ghana's banking industry CSR initiatives and disclosure.
引用
收藏
页码:19 / 36
页数:18
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