The main goal of this paper is to establish whether there is some relationship between organizational charts (OC) and corporate social responsibility (CSR) in banks. The…
The main goal of this paper is to establish whether there is some relationship between organizational charts (OC) and corporate social responsibility (CSR) in banks. The analysis is based on contents disclosed in their CSR/sustainability reports, as well as Mintzberg's taxonomy for OC.
This paper describes, from a theoretical point‐of‐view, both issues (CSR and social responsible actions), as well as OC patterns according to Mintzberg's taxonomy. Then, an empirical review is gained of CSR/sustainability reports published by a representative sample from the banking industry in the EU‐15. Using a triangular methodology, an attempt has been made to verify whether there is some correlation between Mintzberg's OCs patterns and their CSR contents disclosed, mainly referring to internal management issues.
The paper found no solid evidence to accept or reject a possible relationship between both variables (type of OC adopted by each bank and reporting contents revealed). However, this is a promising research line for future analysis, using a bigger sample and more CSR reporting issues.
This paper opens a new research path in CSR/Sustainability and OCs, for a possible link between both variables, a matter that has not been previously explored.
The corporate social responsibility (CSR) debate has developed tremendously over decades. However, while CSR communication has developed significantly, web‐accessibility…
The corporate social responsibility (CSR) debate has developed tremendously over decades. However, while CSR communication has developed significantly, web‐accessibility of CSR communications is under researched. The purpose of this paper is to examine how firms make their CSR communications accessible to their stakeholders on the internet.
The authors used number of “clicks” to download CSR communication of a firm to measure its accessibility. Independent mean test showed that CSR communications by high impact sectors are more accessible on the internet than low impact sectors, but web‐accessibility is not affected by country.
Although CSR research has grown tremendously over the decades, the discourse has been largely restricted to disclosures in the annual reports and, lately, to the standalone sustainability reports. In addition, they have mainly examined the management's motives for disclosures, using legitimacy theory as the most influential theoretical underpinning. Only very few studies have examined CSR communication on the internet and even these studies have only researched the content of the disclosure, examining the quality and quality of disclosures.
The originality of this paper lies in its consideration of the effect of firms' CSR communications on the recipients. While CSR communication has developed significantly, web‐accessibility of CSR communications remains under researched.