Asian Journal of Research in Banking and Finance
  • Year: 2018
  • Volume: 8
  • Issue: 6

Corporate Social Responsibility Disclosure: A Study of Indian Commercial Banks

*Research Scholar, Department of Commerce, Aligarh Muslim University, India

**Research Scholar, Department of Economics, Aligarh Muslim University, India

***Research Scholar, Department of Commerce, Pondicherry University, India

Online published on 2 July, 2018.

Abstract

The study examined the pattern of corporate social responsibility by top commercial banks in India as reflected in their respective company documents in the public domain. An empirical and analytical study was undertaken where by the corporate official websites of banks were analyzed for the time period of 5 years from 2011–2012 to 2015–2016. Data were then generated from such an analysis using qualitative document analysis. For this study, we used ‘number of sentences’ as the unit for measurement of CSR participation. Descriptive statistics, Pearson's correlation and conjoint analysis were used to analyze the data. The most preferred activities observed to be ‘education’, ‘environment’, ‘rural upliftment’, and ‘health’. The least preferred activities with respect to the banks were observed to be mostly ‘water& sanitation’, ‘disaster relief’, and ‘empowerment’.

Keywords

Corporate social responsibility, commercial banks, net profit