disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector …-category CSR disclosure index to “translate” and quantify disclosed CSR information in the banks’ annual filings, a positive … the disclosure index and the content analysis of the banks’ CSR disclosures is based on textual analysis. In order to not …

Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility … (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The …

Using panel data set from banks in Nigeria, a developing country, this paper examines the effects of corporate social … responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator … of component variances (a two-way random and fixed effects panel) suggest that CSR investment without due disclosure …

Using panel data set from banks in Nigeria, a developing country, this paper examines the effects of corporate social … responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator … of component variances (a two-way random and fixed effects panel) suggest that CSR investment without due disclosure …

activities disclosed in the annual reports of Islamic banks and the corporate social responsibility (CSR) disclosure index which … survey of annual reports of seven Islamic banks using the method of content analysis to measure the volume of CSR disclosure … issues of CSR are not of major concern for most Islamic banks. Research limitations/implications – CSR disclosure in the …

Purpose – The equator principles constitute an international voluntary code developed by banks to encourage … equator principles reporting of banks is not fully satisfactory, so the aim of this paper is to investigate both the nature of … the voluntary equator principles initiative has been remarkably successful in matching banks' strategic motivation, the …

activities disclosed in the annual reports of Islamic banks and the corporate social responsibility (CSR) disclosure index which … survey of annual reports of seven Islamic banks using the method of content analysis to measure the volume of CSR disclosure … issues of CSR are not of major concern for most Islamic banks. Research limitations/implications – CSR disclosure in the …