Is there any relationship between organizational charts and corporate social responsibility? The EU‐15 banking case

Purpose - The main goal of this paper is to establish whether there is some relationship between organizational charts (OC) and corporate social responsibility (CSR) in banks. The analysis is based on contents disclosed in their CSR/sustainability reports, as well as Mintzberg's taxonomy for OC. Design/methodology/approach - This paper describes, from a theoretical point‐of‐view, both issues (CSR and social responsible actions), as well as OC patterns according to Mintzberg's taxonomy. Then, an empirical review is gained of CSR/sustainability reports published by a representative sample from the banking industry in the EU‐15. Using a triangular methodology, an attempt has been made to verify whether there is some correlation between Mintzberg's OCs patterns and their CSR contents disclosed, mainly referring to internal management issues. Findings - The paper found no solid evidence to accept or reject a possible relationship between both variables (type of OC adopted by each bank and reporting contents revealed). However, this is a promising research line for future analysis, using a bigger sample and more CSR reporting issues. Originality/value - This paper opens a new research path in CSR/Sustainability and OCs, for a possible link between both variables, a matter that has not been previously explored.