Essy

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

Author
Papakostopoulos, Georgios

Supervisors
Jonnergård, Karin
Loft, Anne

2014-10-20
1

2

Abstract
Title

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

Seminar Date

2014-06-02

Course

BUSN69, Degree Project – Accounting and Auditing

Author

Georgios Papakostopoulos

Supervisors

Karin Jonnergård and Anne Loft

Keywords

Banks, CSR, Development, Reporting, Standardisation

Purpose

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

Methodology

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

The

empirical

material

consists

from

Corporate

Social

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.
Conclusions

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

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