Purpose: This article explores the firm's and country-level institutional forces that determine bank's CSR reporting diversity, during the recent global financial crisis (2005-2011). Design/methodology/approach: Drawn on the New Institutional Sociology, it combines Campbell's (2007) institutional theory with Dillard's et al. (2004) model of organizational dynamic change. Specifically, the present article assesses if economic and institutional conditions explain CSR disclosure strategies of thirty listed and unlisted banks from six countries in the context of the recent 2007/2008 Global Financial Crisis. The annual reports and social responsibility reports of the largest banks in