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dc.contributor.author
Begina, Aikaterini
en
dc.date.accessioned
2016-05-05T15:07:13Z
dc.date.available
2016-05-06T00:00:38Z
dc.date.issued
2016-05-05
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/14482
dc.rights
Default License
dc.title
Corporate and Social Responsibility Reporting in the Greek banking sector: A comparative analysis
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heal.type
masterThesis
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heal.keywordURI.LCSH
Social responsibility of business
heal.keywordURI.LCSH
Banks and banking
heal.keywordURI.LCSH
Banks and banking--Social aspects
heal.keywordURI.LCSH
Banks and banking--Case studies
heal.keywordURI.LCSH
Banks and banking--Greece
heal.language
en
el
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
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heal.references
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Compendium 2014, available at: https://ec.europa.eu/digital - agenda/en/news/corporate - social - responsibility - national - public - policies - european - u nion - compendium - 2014 - Evangelinos, K.I., Skouloudis, A., Nikolaou, I.E., Leal Filho, W., 2009. An Analysis of Corporate Social Responsibility (CSR) and Sustainability Reporting Assessment in the Greek Banking Sector, in Professionals’ Perspectives of C orporate Social Responsibility, Idowu, S.O., Filho, W.L. (eds.), Springer - Verlag Berlin Heidelberg, p. 157 - 173. - Fatma, M., Rahman, Z., 2015. Consumer responses to CSR in Indian banking sector, Int Rev Public Nonprofit Mark ., p. 1 - 20. 77 - Fernandez - Feijoo, B. , Romero, S., Ruiz, S., 2014. Commitment to Corporate social responsibility measured through global reporting initiative reporting: factors affecting the behavior of companies, Journal of Cleaner Production , 81, p. 244 - 254. - Giannarakis, G., Litinas, N., T heotokas, I., 2009. Perceptions of Corporate Social Responsibility, Concept in Greece, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering , Vol:3, No:6, p. 1015 - 1020. - Glavopoulos, E., Bersimis, S., Georg akellos, D., Sfakianakis, M., 2014. Investigating the factors affecting companies’ attitudes towards CSR and CER during the fiscal crisis in Greece, Journal of Environmental Planning and Management , 57:11, p. 1612 - 1641. - Global Reporting Initiative, 2013. G4 Sustainability Reporting Guidelines: Reporting Principles and Standards Disclosures, available at: https://www.globalreporting.org/resourcelibrary/GRIG4 - Part1 - Reporting - Principles - and - Standard - Disclosures.pdf - Global Reporting Initiative, 2013. The benefits of sustainability reporting, available at: https://www.globalreporting.org/resourcelibrary/The - benefits - of - sustainability - reporting.pdf - Global Reporting Initiative, 2013. The GRI Sustainab ility Reporting Guidelines Main Features of G4, available at: https://www.globalreporting.org/resourcelibrary/main - features - of - g4.pdf - Global Reporting Initiative, 2015. Sustainability and Reporting Trends in 2025: Preparing for the Future, GRI’s Reporting 2025 Project: First Analysis Paper, available at: https://www.globalreporting.org/resourcelibrary/Sustainability - and - Reporting - Trends - in - 2025 - 1.pdf 81 - Pistiolis, K., 2013. Merger Control in the Greek Banking Sector: The Example of the Incomplete Merger between the National Bank of Greece and Eurobank, Global Antitrust Review 2013 , p. 167 - 181. - Polychronidou, P., Ioannidou, E., Kipouros, A., Tsourgia nnis, L., Simet, G.F., 2014. Corporate Social Responsibility in Greek Banking Sector, The Economies of Balkan and Eastern Europe Countries in the Changed World (EBEEC 2013), Procedia Economics and Finance 9, p. 193 - 199. - Pouliopoulos, L., Geitona, M., Poul iopoulos, T., Triantafillidou, A., 2012. Managers’ Perceptions and Opinions towards Corporate Social Responsibility (CSR) in Greece, Procedia Economics and Finance , 1, p. 311 - 320. - Roca, L.C., Searcy, C., 2012, An analysis of indicators disclosed in corpor ate sustainability reports, Journal of Cleaner Production , 20, p. 103 - 118. - Rompotis, G.G., 2015. M ergers and acquisitions: Types, principles, historical information and empirical evidence from the Greek banking sector, Aestimatio, the IEB international jo urnal of finance , 10, p. 2 - 35. - Sahinidis, A.G., Kavoura, A., 2014. Exploring Corporate Social Responsibility practices of Greek companies, The Małopolska School of Economics in Tarnów Research Papers Collection , V ol. 25, I ss. 2, p. 185 - 193. - Scholtens , B., 2009. Corporate Social Responsibility in the International Banking Industry, Journal of Business Ethics, 86, p. 159 - 175. - Searcy, C., Buslovich, R., 2014. Corporate Perspectives on the Development and Use of Sustainability Reports, J Bus Ethics , 121, p. 149 - 169. - Sethi, S.P., Martell, T.F., Demir, M., 2015, An Evaluation of the Quality of Corporate Social Responsibility Reports by Some of the World’s Largest Financial Institutions, J Bus Ethics . 82 - Sharif, M., Rashid, K., Corporate governance and corpor ate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan, Qual Quant , 48, p. 2501 - 2521. - Siew, R. Y. J., 2015. A review of corporate sustainability reporting tools (SRTs), Journal of Environmental Management , 164, p. 180 - 195. - Skouloudis, A., Avlonitis, G.J., Malesios, C., Evangelinos, K., 2015. Priorities and perceptions of corporate social responsibility, Management Decision , Vol. 53 Iss 2, p. 375 - 401. - Skouloudis, A., Evangelinos, K ., 2012. A research desig n for mapping national CSR terrains, International Journal of Sustainable Development & World Ecology , 19:2, p. 130 - 143. - Skouloudis, A., Evangelinos, K., Kourmousis, F., 2010. Assessing non - financial reports according to the Global Reporting Initiative g uidelines: evidence from Greece, Journal of Cleaner Production , 18, p. 426 - 438. - Skouloudis, A., Evangelinos, K., Nikolaou, I., Leal Filho , W., 2011. An overview of corporate social responsibility in Greece: perceptions, developments and barriers to overcome, Business Ethics: A European Review , Volume 20 Number 2, p. 205 - 226. - Skouloudis, A., Jones, N., Malesios, C., Evangelinos, K., 2014. T rends and determinants of corporate non - financial disclosure in Greece, Journal of Cleaner Production , 68, p. 174 - 188. - Szejnwald Brown, H., De Jong, M., Levy, D.L., 2009. Building institutions based on information disclosure: lessons from GRI’s sustainability reporting, Journal of Cleaner Production, 17, p. 571 - 580. 83 - Tschopp, D., Huefner, R.J., 2015. Comparing the Evolution of CSR Reporting to that of Financial Reporting, J Bus Ethics , 127, p. 565 - 577. - UK Government, The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, available at: http :// www . legislation . gov . uk / uksi /2013/1970/ pdfs / uksi _20131970_ en . pdf - UNEP FI Central and Eastern European Task Force, 2007, S cratching on the surface of sustainable finance : A Survey on Sustainable Finance Practices in Greece, UNEP Finance Initiative: Innovative Financing for Sustainability. - United Nations, 2007. Sustainable Development Innovation Briefs, Issue 1, available at: https :// sustaina bledevelopment . un . org / content / documents / no 1. pdf - WBCSD, 1998. CSR: Meeting changing expectations, p. 3, available at: http://www.wbcsd.org/pages/edocument/edocumentdetails.aspx?id=82&n osearchcontextkey=true - Van Wensen, K., Broer, W., Klein, J., Knopf, J., 2011. The State of Play in Sustainability Reporting in the European Union 2010, Final Report
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heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in Environmental Management and Sustainability
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heal.publicationDate
2016-02-28
heal.abstract
The present study analyses the quality and comprehensiveness of sustainability disclosure in the Greek banking sector. The research approach adopted in this dissertation includes comparison with the level of non-financial disclosure by the largest European banks. We developed an evaluation tool based on the reporting principles included in the GRI G4 Guidelines and conducted an evaluation of stand-alone CSR reports published annually by three Greek banks and the ten largest European banks. The research findings indicate that the Greek banks are actually pioneers in certain aspects of sustainability disclosure, such as stakeholder inclusiveness, materiality identification and presentation of reported information in an understandable manner, which also enables stakeholders to draw a comparative analysis of the organisation’s performance.
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heal.tableOfContents
5 Table of Contents ACKNOWLEDGEMENTS ................................ ................................ ................................ ........ 3 ABSTRACT ................................ ................................ ................................ ................................ 4 TABLE OF CONTENTS ................................ ................................ ................................ ............ 5 INTRODUCTION ................................ ................................ ................................ ...................... 6 1. INTERNATIONAL LITERA TURE REVIEW ................................ ................................ . 9 1.1. CSR AS A GLOBAL TREND ................................ ................................ .............................. 9 1.2. SUSTAINABILITY REPORTING ................................ ................................ ................... 10 1.2.1. SUSTAINABILITY REPOR TING TOOLS ................................ ................................ ......... 1 4 1.2.2. THE GLOBAL REPORTING INITIATIVE (GRI) ................................ ........................... 1 5 1.2.3. EVALUATION METHODS O F CSR REPORTING ................................ ............................. 1 8 1.2.4. NON - FINANCIAL REPORTING IN THE BANKING SECTO R ................................ .......... 22 1.3. CSR IN GREECE: INHRERENT CHARASCTERISTICS AND CURRENT TRENDS ................................ ................................ ................................ ........................... 25 1.3.1. CSR AND THE GREEK BANKS ................................ ................................ ........... 27 1.4. T HE EUROPEAN LEGISLATIVE FRAMEWORK FOR NON - FINANCIAL REPORTING IN THE BANKING SECTOR ................................ .............................. 30 1.4.1. UNITED KINGDOM ................................ ................................ ............................... 30 1.4.2. FRANCE ................................ ................................ ................................ .................... 31 1.4.3. GERMANY ................................ ................................ ................................ ................ 32 1.4.4. SPAIN ................................ ................................ ................................ ......................... 32 2. RESEARCH QUESTIONS ................................ ................................ ............................... 33 3. RESEARCH DEVELOPMENT ................................ ................................ ....................... 34 3.1. NOTE ON TERMINOLOGY ................................ ................................ ............................ 34 3.2. SAMPLE IDENTIFICATION ................................ ................................ .......................... 35 3.2.1. GREEK BANKS ................................ ................................ ................................ ........ 35 3.2.2. EUROPEAN BANKS ................................ ................................ ............................... 37 3.3. ASSESSMENT METHODOLOGY ................................ ................................ .................. 39 4. RESULTS ................................ ................................ ................................ .......................... 45 4.1. RANKING OF BANKS PER TOTAL SCORE ................................ ............................... 45 6 4.1.1. ALPHA BANK ................................ ................................ ................................ .......... 47 4.1.2. ROYAL BANK OF SCOTLAND PLC ................................ ................................ ... 48 4.1.3. SOCIETE GENERALE SA ................................ ................................ ...................... 49 4.1.4. NATIONAL BANK OF GREECE SA ................................ ................................ .... 50 4.1.5. LLOYDS BANKING GROUP PLC ................................ ................................ ........ 5 1 4.1.6. BANCO SANTANDER SA ................................ ................................ ..................... 52 4.1.7. PIRAEUS BANK SA ................................ ................................ ................................ 53 4.1.8. BARCLAYS BANK PLC ................................ ................................ .......................... 54 4.1.9. GROUPE BPCE ................................ ................................ ................................ ........ 55 4.1.10. HSBC HOLDINGS PLC ................................ ................................ .......................... 56 4.1.11. DEUTSCHE BANK AG ................................ ................................ ........................... 57 4.1.12. BNP PARIBAS SA ................................ ................................ ................................ ... 58 4.1.13. CREDIT AGRICOLE GROUP ................................ ................................ ................ 59 4.2. RANKING PER PRINCIPLE ................................ ................................ ........................... 60 4.2.1. STAKEHOLDER INCLUSIVENESS ................................ ................................ .... 60 4.2.2. SUSTAINABILITY CONTEXT ................................ ................................ ............. 6 1 4.2.3. MATERIALITY ................................ ................................ ................................ ........ 62 4.2.4. COMPLETENESS ................................ ................................ ................................ ... 63 4.2.5. BALANCE ................................ ................................ ................................ ................. 64 4.2.6. COMPARABILITY ................................ ................................ ................................ .. 65 4.2.7. ACCURACY ................................ ................................ ................................ ............... 66 4.2.8. TIMELINESS ................................ ................................ ................................ ............ 67 4.2.9. CLARITY ................................ ................................ ................................ ................... 68 4.2.10. RELIABILITY ................................ ................................ ................................ ........... 69 5. DISCUSSION OF FINDIN GS ................................ ................................ ......................... 70 CONCLUSIONS ................................ ................................ ................................ ....................... 7 3 GLOSSARY ................................ ................................ ................................ .............................. 7 4 REFERENCES ................................ ................................ ................................ ......................... 7 5 APPENDIX ................................ ................................ ................................ .............................. 87
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heal.advisorName
Evaggelinos, Kostis
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heal.committeeMemberName
Evaggelinos, Kostis
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heal.committeeMemberName
Achillas, Charisios
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heal.committeeMemberName
Banias, Georgios
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heal.academicPublisher
IHU
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heal.academicPublisherID
ihu
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