Purpose – The purpose of this paper is to investigate how the 2008 financial crisis is reflected in the CSR disclosure quantity and readability of banks' headquarters and subsidiaries, and how banks' disclosure patterns differ across these units. Design/methodology/approach – Embedded...

Purpose – The purpose of this paper is to determine the corporate social responsibility (CSR) disclosure level of 35 international banks across the world at the end of 2013 and analyse the changes in their disclosure patterns compared to 2005 from the institutional perspective....