IDEAS home Printed from https://ideas.repec.org/a/eco/journ3/2021-01-7.html
   My bibliography  Save this article

Talent Retention at Commercial Banks in Vietnam

Author

Listed:
  • Obeid Ahmed Obeid Abdelnour

    (Ahmed Bin Mohamed Military College, Qatar.)

Abstract

The purpose of this study is to investigate the extent of Corporate Social Responsibility (CSR) disclosure in the annual reports of Sudanese commercial banks listed on the Khartoum Stock Exchange (KSE). The paper uses content analysis method by reviewing 61 annual reports of 10 listed banks over a period of 7 years. Content analysis used to analyze the size and methods of CSR disclosure in published annual reports, beside the areas of social responsibility that are disclosed. The study found that all banks covered by the study disclosed information regarding CSR in their annual reports. In terms of disclosure methods, the results showed that the banks used all methods (financial, quantitative and descriptive) to disclose social responsibility information, considering that most of the information contained in the annual reports was in a descriptive form. The study revealed that most banks disclosed information related to human resources and product and consumer, then community involvement, followed by disclosure of environmental issues. This research paper provides new evidence for the literature in this area and may encourage comparative studies on CSR studies from different perspective.

Suggested Citation

  • Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
    • Handle: RePEc:eco:journ3:2021-01-7
    as

    Download full text from publisher

    File URL: https://econjournals.com/index.php/irmm/article/download/11097/pdf
    Download Restriction: no
    File URL: https://econjournals.com/index.php/irmm/article/view/11097/pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Martin Freedman & Dennis M Patten, 2004. "Evidence on the pernicious effect of financial report environmental disclosure," Accounting Forum, Taylor & Francis Journals, vol. 28(1), pages 27-41, March.
    2. Elie Menassa, 2010. "Corporate social responsibility," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 11(1), pages 4-23, June.
    3. anonymous, 1996. "New account structure supports interstate branching," Financial Update, Federal Reserve Bank of Atlanta, vol. 9(Apr), pages 1-6.
    4. Hadrian Gery Djajadikerta & Terri Trireksani, 2012. "Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 21-36, May.
    5. Manuel Branco & Lúcia Rodrigues, 2006. "Corporate Social Responsibility and Resource-Based Perspectives," Journal of Business Ethics, Springer, vol. 69(2), pages 111-132, December.
    6. Hend Abdulla AlNaimi & Mohammed Hossain & Mahmood Ahmed Momin, 2012. "Corporate social responsibility reporting in Qatar: a descriptive analysis," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 8(4), pages 511-526, September.
    7. Carol Adams & Nongnooch Kuasirikun, 2000. "A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 53-79.
    8. Simon S. Gao & Saeed Heravi & Jason Zezheng Xiao, 2005. "Determinants of corporate social and environmental reporting in Hong Kong: a research note," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 233-242, June.
    9. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    10. van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H., 2005. "Exploring differences in social disclosures internationally: A stakeholder perspective," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 123-151.
    11. Murya Habbash, 2016. "Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 12(4), pages 740-754, October.
    12. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    13. David J. Campbell, 2000. "Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969–1997," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 80-100, March.
    14. R Day & T Woodward, 2004. "Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?," Accounting Forum, Taylor & Francis Journals, vol. 28(1), pages 43-59, March.
    15. John D. Pratten & Adel Abdulhamid Mashat, 2009. "Corporate social disclosure in Libya," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 5(3), pages 311-327, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    2. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    3. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    4. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    5. Jamali, Dima & Jain, Tanusree & Samara, Georges & Zoghbi, Edwina, 2020. "How institutions affect CSR practices in the Middle East and North Africa: A critical review," Journal of World Business, Elsevier, vol. 55(5).
    6. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    7. Waris Ali & Maha Faisal Alsayegh & Zubair Ahmad & Zeeshan Mahmood & Javed Iqbal, 2018. "The Relationship between Social Visibility and CSR Disclosure," Sustainability, MDPI, vol. 10(3), pages 1-32, March.
    8. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    9. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    10. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    11. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    12. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
    13. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
    14. Emilio Passetti & Andrea Tenucci & Lino Cinquini & Marco Frey, 2008. "Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting," Working Papers 200805, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    15. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.
    16. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
    17. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    18. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Journal of Business Ethics, Springer, vol. 121(2), pages 233-254, May.
    19. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    20. Nahg Abdul Majid Alawi & Azhar Abdul Rahman & Azlan Amran & Mehran Nejati, 2016. "Does family group affiliation matter in CSR reporting? Evidence from Yemen," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 12-30.

    More about this item

    Keywords

    Corporate social responsibility; Sudan; Disclosure; Annual reports; Commercial banks;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ3:2021-01-7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.econjournals.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.