2 research outputs found
Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective
This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures).
A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and multiple regression analysis tools were used to test the developed hypothesis based on literature.
The study found that almost all banks in Nepal have disclosed CSR information in their annual reports, but the overall quantity and quality of information is low and weak. Most of the disclosed information in their annual reports are descriptive in nature, and the main reason behind the disclosure is to gain a societal recognition of the adequacy of their social behaviour. The low environmental disclosure indicates a fit with the popular believe that banks feel that they only need to disclose limited environmental information since they do not pollute the environment.
Bank size and bank profitability are found to be positively related to the extent of economic, social, environmental and the overall CSR disclosures. Bank age is found to be positively related to the extent of social and environmental disclosures, but it is an insignificant predictor to the extent of economic and the overall CSR disclosures. Finally, the findings suggest that Nepalese banks disclose on all aspect of CSR regardless of their ownership structures.
The findings are, thus, beneficial for future study as well as to the banking authorities to assess the level of CSR disclosures made in their annual reports
Factors influencing corporate social responsibility disclosures in Nepalese banks
Purpose This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks. Design/methodology/approach A content analysis approach of the banks\u27 annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study β bank size, bank age and bank profitability β are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression. Findings The main finding from the content analysis indicates that the extent of CSR disclosures made by Nepalese banks in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that there are positive and significant relationships between both bank size and profitability and the extent of CSR disclosures in the Nepalese banks, while bank age is a partial determinant. Originality/value Banks have a significant role in the Nepalese economy. This study offers insights into the CSR disclosure practices of Nepalese banks, examines the potential factors affecting CSR disclosure and expands the pool of CSR knowledge in the developing country context, especially in the banking sector