文章基本信息

标题：Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro
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作者：Rogošić, Andrijana
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2014
卷号：XXI
期号：9(598)
页码：71-82
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：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.
关键词：sustainability accounting; banking industry; corporate social responsibility; legitimacy theory; online reporting.