Corporate social responsibility reporting : a business strategy by Australian banks?

Thomson, Dianne and Jain, Ameeta 2010, Corporate social responsibility reporting : a business strategy by Australian banks?, Corporate ownership & control, vol. 7, no. 4, Summer, pp. 213-228.

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Title Corporate social responsibility reporting : a business strategy by Australian banks?
Author(s) Thomson, DianneORCID iD for Thomson, Dianne
Jain, AmeetaORCID iD for Jain, Ameeta
Journal name Corporate ownership & control
Volume number 7
Issue number 4
Season Summer
Start page 213
End page 228
Total pages 16
Publisher Virtus Interpress
Place of publication Sumy, Ukraine
Publication date 2010
ISSN 1727-9232
Keyword(s) Banks
Government Policy and Regulation
Corporate Governance
Summary The growth of voluntary corporate social responsibility (CSR) reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.
Language eng
Field of Research 150203 Financial Institutions (incl Banking)
150201 Finance
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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