Theoretical and Applied Economics
No. 9 / 2014 (598)
Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro
University of Split, Croatia
Abstract. The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina, Croatia and Montenegro and to point out the differences between the practices in those countries. The empirical research reveals that very few banks publish the CSR report. Disclosure of CSR on the Internet is associated with the higher value of assets and profits which is statistically confirmed.
Contents
Diversifying the risk through portfolio investment
Heterogeneous funding patterns and income structure of Croatian banks: panel data evidence
Young people’s considerations regarding the fidelity of tourism products consumption
A stochastic convergence analysis for selected East Asian and Pacific countries: A Fourier unit root test approach
Economic disparities between urban and rural Romanian labor market
Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro
Demo-economic restructuring in South-Muntenia development region. Causes and effects on the regional economy
Adaptability and competitiveness of Romanian aeronautical industry in the European context
Assessment of key determinants for economic growth in Pakistan
The public debt management and the political marketing in the context of negative economic fluctuations on a global level