Corporate Social Responsibility Disclosure Index

Platonova, Elena; Asutay, Mehmet; Dixon, Rob; Mohammad, Sabri

doi:10.1037/t70808-000

Cited by 1 publication

(2 citation statements)

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“…Islamic banking has gained the attention of scholars in recent years, after the financial crisis, and has mainly criticized the factors of moral deficiency and greediness of the financiers and bankers [67]. Platonova et al [2] asserted that CSR activities carried out in the Gulf Cooperation Council (GCC) region by Islamic banks shows a promising relationship with their financial performance.…”

Section: Literature Reviewmentioning

confidence: 99%

“…In recent decades, the CSR practices of companies have attracted the attention of shareholders, employees, customers, NGOs and other stakeholders, including regulating bodies across the world. Due to its increasing trend and importance, a number of financial institutions, including the banking sector, have incorporated CSR in their operations and in their corporate strategies [2]. Nowadays, the role of banks goes beyond financial and economic stability, focusing on essential customer services and decreasing financial barriers.…”

Section: Introductionmentioning

confidence: 99%

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Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks

Szegedi¹,

Khan²,

Lentner³

2020

Prime Archives in Sustainability

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This study intends to examine corporate social responsibility (CSR) in Pakistan's banking sector, CSR disclosure practices and their impact on financial performance. For the study, relevant data was collected from the banks' annual reports, financial websites, the State Bank of Pakistan (SBP) and the Pakistan Stock Exchange (PSE) from 2008 to 2018. The methods utilized in this research study were content analysis and panel data techniques. The results indicate an increase in overall CSR disclosure by all banks in the sample and the findings suggest the involvement of commercial banks in CSR activities, and its proper disclosure has helped to improve their accounting-based financial performance proxied by the return on equity (ROE) and return on assets (ROA). The research findings contribute to a better understanding of the CSR practices in the financial sector of an emerging country, which makes a dynamic effort to develop its financial culture and can encourage rapprochement with Pakistan's financial sector.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%