Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis

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<title>Transparency in social disclosure in financial institutions through Spanish CSR reports in the context of crisis</title>
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<namePart>Rodríguez Gutiérrez, Pablo</namePart>
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<namePart>Sánchez Cañizares , Sandra Mª</namePart>
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<namePart>Fuentes García, Fernando José</namePart>
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<abstract displayLabel="Summary">The objective of this study is to analyse the phenomenon of Corporate Social Responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the Legitimacy and Stakeholders theories, the use of CSR can be justified to analyse information disclosure behaviour in your environment. The study methodology used is based on the use of content analysis; more specifically the analysis and comparison of information disclosure practices related to the four pillars of CSR: customers, society, employees and environment. In particular, a database was created, through which we analysed each one of the 124 items of this investigation individually of the 94 CSR reports as well as a responsibility content index (RCI) is proposed to measure the quality and detail of the information provided. The study concludes that the information disclosed is heterogeneous, and to be specific the categories society and environment are the most disclosed overall, although it is entities of a social nature (Savings Banks) that are the most transparent as far as customers and society are concerned </abstract>
<note type="statement of responsibility">Pablo Rodríguez Gutiérrez, Fernando J. Fuentes García, Sandra Mª  Sánchez Cañizares</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080630485">
<topic>Responsabilidad social corporativa</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080580438">
<topic>Ética empresarial</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080582012">
<topic>Protección social</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080620776">
<topic>Acción social de la empresa</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080601324">
<topic>Entidades financieras</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080575298">
<topic>Crisis económica</topic>
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<title>Universia Business Review</title>
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<publisher>Madrid : Portal Universia S.A., 2004-</publisher>
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<identifier type="local">MAP20077001816</identifier>
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<text>03/06/2013 Número 38 - Trimestre 2 2013 , p. 84-107</text>
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