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An Analysis of Corporate Social Responsibility (CSR) and Sustainability Reporting Assessment in the Greek Banking Sector

In: Professionals' Perspectives of Corporate Social Responsibility

Author

Listed:
  • Konstantinos I. Evangelinos

    (University of the Aegean)

  • Antonis Skouloudis

    (University of the Aegean)

  • Ioannis E. Nikolaou

    (Democritus University of Thrace)

  • Walter Leal Filho

    (Hamburg University of Applied Sciences)

Abstract

This paper aims to examine implementation of CSR in the banking sector by means of an analysis of the incorporation of environmental and social concerns into financial institutions’ decision-making, in order to evaluate the content of annual environmental (social or sustainability) reports published by Greek banks. It also analyses the various reporting strategies Greek banks adopt, as well as the emerging trends they tend to follow. A sustainability report assessment was implemented according to scoring systems based on the Global Reporting Initiative guidelines and the Deloitte Touché Tohmatsu sustainability reporting scorecard. The study has identified the fact that Greek banks finished in exactly the same position in the overall ranking with both scoring systems. However, the GRI requirements are very demanding for Greek banks while they seem to cover a greater number of the Deloitte Touché Tohmatsu requirements. The paper concludes by reporting on future CSR trends of the Greek banking sector, especially in the field of environmental and social strategies, as well as outlines some steps banks need to take in order to promote sustainability and thereby fulfil their stakeholders’ demands.

Suggested Citation

  • Konstantinos I. Evangelinos & Antonis Skouloudis & Ioannis E. Nikolaou & Walter Leal Filho, 2009. "An Analysis of Corporate Social Responsibility (CSR) and Sustainability Reporting Assessment in the Greek Banking Sector," Springer Books, in: Samuel O. Idowu & Walter Leal Filho (ed.), Professionals' Perspectives of Corporate Social Responsibility, chapter 0, pages 157-173, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-02630-0_9
    DOI: 10.1007/978-3-642-02630-0_9
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    Cited by:

    1. Ioanna Kountouri & Eleftherios Manousakis & Andrianos E. Tsekrekos, 2019. "Latent semantic analysis of corporate social responsibility reports (with an application to Hellenic firms)," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 1-19, March.
    2. Kiss Marta, 2018. "Green Marketing and Corporate Social Responsibility in the Romanian Banking Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 461-465, December.
    3. Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
    4. Candida Bussoli & Danilo Conte & Graziana Letorri & Marco Barone, 2021. "Does It Pay to Be Sustainable? Evidence from European Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(1), pages 128-128, July.

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