In: Business and Management

Submitted By gezimi85
Words 24865
Pages 100
Department of Business Administration
BUSN69, Degree Project – Accounting and Auditing

Master Thesis, 15 ECTS
Spring 2014

The evolution of CSR Reporting in the Banking Sector of Greece
An analysis of specific characteristics of CSR Reporting

Papakostopoulos, Georgios

Jonnergård, Karin
Loft, Anne




The evolution of CSR Reporting in the Banking Sector of Greece
An analysis of specific characteristics of CSR Reporting.

Seminar Date



BUSN69, Degree Project – Accounting and Auditing


Georgios Papakostopoulos


Karin Jonnergård and Anne Loft


Banks, CSR, Development, Reporting, Standardisation


This thesis aims to examine the development of CSR reporting in the
banking sector. The emphasis is set on a number of characteristics.
Trends for standardization will be also examined


The methodology undertaken is generally based on a qualitative
research approach through a combination of content analysis with
interviews. The research has a partly longitudinal, inductive and
comparative character.

Theoretical Perspectives

The theoretical aspects that were used in the analysis were a
combination of the theoretical framework of the Legitimacy,
Stakeholder and Institutional theory with the reporting requirements
from a number of standards, guidelines, initiatives and indices.

Empirical Foundation








Responsibilities reports that were available through banks websites.
The sample contains three Greek banks. The primary focus was to
include banks from one country in order to ensure that they operate
under the same legal framework.

The thesis reaches into different conclusions. Firstly, the…...

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