Differentiating between Sincere and Insincere Corporate Social Responsibility (CSR) : Evidence from the German Banking Industry

Abstract : This paper analyses the difference in the CSR commitment between different types of banks, based on the German example. It compares the three traditional groups (Commercial, Cooperative and Savings Banks) and a new type of bank which emerged in the 1980s: ethical banks. For each of these four types of financial institution, the main objective is to see if there is a difference between what the banks declare (through analysis of CSR policies in their annual reports) and what the banks actually do (through analysis of their financial statements). The conclusion is that a sincere commitment to CSR involves a substantial change in the banks business model. An analysis of the banking industry shows that only a few institutions are ready to take a step forward in this direction.
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Isabelle Paulet, Francesc Relano. Differentiating between Sincere and Insincere Corporate Social Responsibility (CSR) : Evidence from the German Banking Industry . Bezpieczny Bank, Bankowy Fundusz Gwarancyjny, 2014, 55 (2), pp.65-84. ⟨hal-01370155⟩

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