Pregled bibliografske jedinice broj: 719195
Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro
Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro // Theoretical and Applied Economics, 21 (2014), 9; 71-82 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 719195 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Corporate social responsibility reporting of the banks in Bosnia and Herzegovina, Croatia and Montenegro
Autori
Rogošić, Andrijana
Izvornik
Theoretical and Applied Economics (1841-8678) 21
(2014), 9;
71-82
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
sustainability accounting; banking industry; corporate social responsibility;
Sažetak
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.
Izvorni jezik
Engleski
Citiraj ovu publikaciju:
Časopis indeksira:
- EconLit
Uključenost u ostale bibliografske baze podataka::
- EconLit
