Date of Award
2016
Document Type
Thesis
Publisher
Edith Cowan University
Degree Name
Master of Accounting by Research
School
School of Business and Law
First Supervisor
Associate Professor Hadrian Djajadikerta
Second Supervisor
Dr Dilhani Kapu Arachchilage
Abstract
This thesis examines the extent of Corporate Social Responsibility (CSR) disclosures made by Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the overall CSR disclosures).
A sample of 82 banks was selected from the Nepal Stock Exchange for the year 2014. CSR related information was collected from the annual reports of the sample banks. Content analysis and multiple regression analysis tools were used to test the developed hypothesis based on literature.
The study found that almost all banks in Nepal have disclosed CSR information in their annual reports, but the overall quantity and quality of information is low and weak. Most of the disclosed information in their annual reports are descriptive in nature, and the main reason behind the disclosure is to gain a societal recognition of the adequacy of their social behaviour. The low environmental disclosure indicates a fit with the popular believe that banks feel that they only need to disclose limited environmental information since they do not pollute the environment.
Bank size and bank profitability are found to be positively related to the extent of economic, social, environmental and the overall CSR disclosures. Bank age is found to be positively related to the extent of social and environmental disclosures, but it is an insignificant predictor to the extent of economic and the overall CSR disclosures. Finally, the findings suggest that Nepalese banks disclose on all aspect of CSR regardless of their ownership structures.
The findings are, thus, beneficial for future study as well as to the banking authorities to assess the level of CSR disclosures made in their annual reports.
Recommended Citation
Bidari, G. (2016). Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective. Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/1803