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Csr Reporting In Banks - The Romanian Evidence

Author

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  • Georgiana-Loredana FRECEA

    (The Bucharest University of Economic Studies, Doctoral School of Economics and International Affairs)

Abstract

The dynamics of the financial markets and the significant interrelationships with broader concepts as globalization or sustainable development, have led in recent years to the development of a multidimensional approach of CSR. The credibility of the financial system is based on the financial institutions image given by representative stakeholders. They filter in an objective way the ethical responsibilities of the banks and the legal ones and give them the legitimacy to operate on the market. In order to obtain a realistic framework of CSR in Romanian banks, the article will focus on the transparency of CSR information. The confidence crisis manifested in the banking institutions can best be overcome through an authentic reporting system, which is able to fulfill a set of requirements, from credibility to completeness. This paper highlights the main characteristics of the CSR reports provided by the Romanian banking institutions, based on the stakeholder theory and using international reporting frameworks as Global Reporting Initiative.

Suggested Citation

  • Georgiana-Loredana FRECEA, 2016. "Csr Reporting In Banks - The Romanian Evidence," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 35, pages 53-59, June.
    • Handle: RePEc:cmj:interc:y:2016:i:35:p:53-59
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    More about this item

    Keywords

    corporate social responsibility; CSR reporting; banks;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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