TY - JOUR

T1 - Corporate social responsibility (CSR) website disclosures: empirical evidence from the German banking industry

AU - Schröder, Philipp

N1 - The author would like to thank Hooman Estelami (Editor) and two anonymous referees for their valuable comments and suggestions. Financial support from the Förderverein Bank- und Finanzwirtschaft e.V. (FVBF) is gratefully acknowledged. The author retains sole responsibility for all remaining errors. Publisher Copyright: © 2021, Emerald Publishing Limited.

PY - 2021/7/6

Y1 - 2021/7/6

N2 - Purpose – Content analysis was used to examine the CSR disclosures of 78 bank websites based on fourcategories: environment and energy, human resources, customers and products and community involvement.Furthermore, sample units were grouped according to their characteristics, and nonparametric tests wereemployed to determine significant differences between these groups.Design/methodology/approach – This study (1) examines the extent of corporate social responsibility(CSR) disclosure on bank websites and (2) analyzes the relationship between online CSR disclosure and bankcharacteristics (i.e. size, profitability, capital market orientation, government ownership, media visibility andbank category).Findings – The results reveal that the most-disclosed (least-disclosed) CSR information by banks relates tocustomers and products (environment and energy). Moreover, characteristics such as size, capital marketorientation, government-ownership and media visibility are significant in explaining CSR website disclosures,while profitability (bank category) is not (only partially) significant.Research limitations/implications – Although the sample constitutes all the relevant banks in Germany, itis small and limited to a single national context. Thus, the results may not be generalizable.Originality/value – This study contributes to the relatively scarce literature concerning CSR disclosures onbanks’ websites, provides new empirical data and extends prior research that compares CSR practices amongdifferent types of banks. Recommendations for action are also formulated that are relevant for bankingpractitioners in the present and future.

AB - Purpose – Content analysis was used to examine the CSR disclosures of 78 bank websites based on fourcategories: environment and energy, human resources, customers and products and community involvement.Furthermore, sample units were grouped according to their characteristics, and nonparametric tests wereemployed to determine significant differences between these groups.Design/methodology/approach – This study (1) examines the extent of corporate social responsibility(CSR) disclosure on bank websites and (2) analyzes the relationship between online CSR disclosure and bankcharacteristics (i.e. size, profitability, capital market orientation, government ownership, media visibility andbank category).Findings – The results reveal that the most-disclosed (least-disclosed) CSR information by banks relates tocustomers and products (environment and energy). Moreover, characteristics such as size, capital marketorientation, government-ownership and media visibility are significant in explaining CSR website disclosures,while profitability (bank category) is not (only partially) significant.Research limitations/implications – Although the sample constitutes all the relevant banks in Germany, itis small and limited to a single national context. Thus, the results may not be generalizable.Originality/value – This study contributes to the relatively scarce literature concerning CSR disclosures onbanks’ websites, provides new empirical data and extends prior research that compares CSR practices amongdifferent types of banks. Recommendations for action are also formulated that are relevant for bankingpractitioners in the present and future.

KW - Management studies

KW - Banks

KW - Corporate social responsibility (CSR)

KW - Disclosures

KW - Germany

KW - Websites

UR - http://www.scopus.com/inward/record.url?scp=85102588556&partnerID=8YFLogxK

U2 - 10.1108/IJBM-06-2020-0321

DO - 10.1108/IJBM-06-2020-0321

M3 - Journal articles

VL - 39

SP - 768

EP - 788

JO - International Journal of Bank Marketing

JF - International Journal of Bank Marketing

SN - 0265-2323

IS - 5

ER -