This study seeks to track corporate social responsibility (CSR) reporting of local and foreign banks in Ghana from 2010-2014 financial year ends. Employing a qualitative approach, data used were only annual reports sourced from selected banks’ websites. We found that all selected banks reported more external than internal disclosures. Concerning internal disclosures, only one foreign bank reported product and customer initiatives whiles one local and four foreign banks reported human resource initiatives. External disclosures reported uneven community involvement and environmental focus among the selected banks. Health, education, and sports development dominate CSR initiatives and disclosure in Ghana’s banking industry.

中文翻译：

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加纳经营银行的企业社会责任报告

本研究旨在追踪2010-2014财政年度末加纳当地和外国银行的企业社会责任（CSR）报告。采用定性方法，所使用的数据仅是来自选定银行网站的年度报告。我们发现，所有选定的银行报告的外部披露都多于内部披露。关于内部披露，只有一家外资银行报告了产品和客户计划，而一家本地银行和四家外资银行报告了人力资源计划。外部披露报告显示，部分银行的社区参与和环境关注程度不均。健康，教育和体育发展主导着加纳银行业的企业社会责任倡议和信息披露。