作者: Laivi Laidroo , Maia Sokolova
关键词: Convergence (economics) 、 Content analysis 、 Accounting 、 Legitimacy 、 Business 、 Sustainable products 、 Corporate social responsibility 、 Context (language use) 、 Diversity (business)
摘要: Purpose – The purpose of this paper is to determine the corporate social responsibility (CSR) disclosure level 35 international banks across world at end 2013 and analyse changes in their patterns compared 2005 from institutional perspective. Design/methodology/approach Content analysis banks’ web-sites CSR reports. Findings As expected, scores were significantly larger than 2005. Despite addressing legitimacy gap after 2008 crisis, significant room for improvements remained context sustainable products, implementation environmental management policies introduction initiatives (the latter especially Northern American banks). Although transnational had contributed gradual convergence scores, existence differing national organisational contexts maintained some diversity banks. Research limitations/i...