2020
DOI: 10.18485/esptoday.2020.8.2.4
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Comparing Corporate Social Responsibility Discourses in the Letter to Shareholders: The Case of British and Spanish Banks

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Cited by 6 publications
(8 citation statements)
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“…The factors of corporate governance, such as corporate reporting, CSR disclosure, and transparency in communication with the stakeholders, are the main subtheme of this cluster. The banks need to disclose their CSR‐related activities and expenditure to all stakeholders without fail, which will help to build trust and win loyalty & advocacy (Breeze & Vallejo, 2020; Buallay & Al‐Ajmi, 2020).…”
Section: Results and Findingsmentioning
confidence: 99%
“…The factors of corporate governance, such as corporate reporting, CSR disclosure, and transparency in communication with the stakeholders, are the main subtheme of this cluster. The banks need to disclose their CSR‐related activities and expenditure to all stakeholders without fail, which will help to build trust and win loyalty & advocacy (Breeze & Vallejo, 2020; Buallay & Al‐Ajmi, 2020).…”
Section: Results and Findingsmentioning
confidence: 99%
“…We analysed 12 chairman's letters extracted from corporate ARs of Alibaba, Xiaomi and Huawei in recent 3 years (2020-2022), with 3 from Alibaba, 3 from Xiaomi and 6 from Huawei (3 from the Rotating chairmen and 3 from the chairmen). In light of framework presented by Breeze and Vallejo (2020) on the analysis of chairman's letters, our analytical procedure was designed as follows (Table 1).…”
Section: Analytical Frameworkmentioning
confidence: 99%
“…Importantly, literature review rather apparently highlights the tendency to pay heed to the national and cultural context, bringing into the focus the discourse, language and structural composition of CSR reports delivered by Indian (Planken et al 2010), British and Spanish (Breeze & Fernández-Vallejo 2020), Malaysian (Rajandran 2016), Chinese (Yang et al 2015), Nigerian (Nwagbara & Belal 2019), Korean (Lee & Parpart 2018), Romanian (Danilet & Mihai 2013), Ghanian (Andrews 2019) and other corporate entities manifesting culture-specific traits of social responsibility reporting.…”
Section: Theoretical Backgroundmentioning
confidence: 99%