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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Nalan Akdoğan, Ozan Gülhan, Melike Aktaş
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DOI:10.17265/1548-6583/2017.05.001
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ABSTRACT
Corporate social responsibility (CSR) reporting and corporate governance concepts have been two important concepts for researchers and corporate managers in recent years. The purpose of this study is to analyze the potential effect of corporate governance levels of Turkish deposit banks’ on CSR reporting. First, the concentration areas of CSR reporting of Turkish deposit banks were identified between the years 2012-2014 from their annual and sustainability reports. Second, the concentration areas were divided into subgroups and each bank was rated according to their disclosure level. Finally, a model was designed in order to determine the relationship between CSR reporting and corporate governance. In the model, CSR reporting rating scores are used as a dependent variable, and financial data and corporate governance indicators of banks are used as independent variables. Model results indicate that corporate governance level and bank’s size have a significant effect on the level of CSR reporting in Turkish banking sector.
KEYWORDS
corporate social responsibility, corporate governance, banking
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