engleski

Disclosure of the socially responsible activities of the banks in Croatia and Slovenia

Sustainability accounting is considered as a complement to the traditional financial accounting with a purpose to evaluate the environmental, social and governance performance of a company and to provide the report on this matter. Sustainability reporting is a result of corporate social responsibility and intended to improve the communication with all stakeholders. Since the practice of corporate social responsibility reporting is on a voluntary basis, the communication instruments on this topic with stakeholders and a wider public vary among banks as well as the other companies. Online reporting is a global trend and information on socially responsible activities can be part of an integrated report such as annual report or disclosed as a stand-alone report. In order to determine the level and the difference of the reporting practices of the banks in Croatia and Slovenia, Bank Social Disclosure Index was calculated. The empirical research is based on web-based disclosure of six aspects of corporate social responsibility: environment protection activities, disclosure on human resources issues, products, clients relation, community involvement and charity. The aim of this paper to reveal the strongest and the weakest side of corporate social responsibility reporting in the banking industry.

corporate social responsibility; online reporting; sustainability accounting

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