Purpose

Content analysis was used to examine the CSR disclosures of 78 bank websites based on four categories: environment and energy, human resources, customers and products and community involvement. Furthermore, sample units were grouped according to their characteristics, and nonparametric tests were employed to determine significant differences between these groups.

Design/methodology/approach

This study (1) examines the extent of corporate social responsibility (CSR) disclosure on bank websites and (2) analyzes the relationship between online CSR disclosure and bank characteristics (i.e. size, profitability, capital market orientation, government ownership, media visibility and bank category).

Findings

The results reveal that the most-disclosed (least-disclosed) CSR information by banks relates to customers and products (environment and energy). Moreover, characteristics such as size, capital market orientation, government-ownership and media visibility are significant in explaining CSR website disclosures, while profitability (bank category) is not (only partially) significant.

Research limitations/implications

Although the sample constitutes all the relevant banks in Germany, it is small and limited to a single national context. Thus, the results may not be generalizable.

Originality/value

This study contributes to the relatively scarce literature concerning CSR disclosures on banks' websites, provides new empirical data and extends prior research that compares CSR practices among different types of banks. Recommendations for action are also formulated that are relevant for banking practitioners in the present and future.

中文翻译：

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企业社会责任 (CSR) 网站披露：来自德国银行业的经验证据

目的

采用内容分析法，根据环境与能源、人力资源、客户与产品、社区参与四类，对78家银行网站的CSR披露情况进行了检查。此外，样本单元根据其特征进行分组，并采用非参数检验来确定这些组之间的显着差异。

设计/方法/方法

本研究 (1) 考察了银行网站上企业社会责任 (CSR) 披露的程度； (2) 分析了在线 CSR 披露与银行特征（即规模、盈利能力、资本市场导向、政府所有权、媒体曝光度和银行特征）之间的关系。类别）。

发现

结果表明，银行披露最多（最少披露）的企业社会责任信息与客户和产品（环境和能源）有关。此外，规模、资本市场导向、政府所有制和媒体知名度等特征在解释企业社会责任网站披露方面具有重要意义，而盈利能力（银行类别）并不（仅部分）重要。

研究限制/影响

尽管样本构成了德国的所有相关银行，但样本量很小且仅限于单一的国家背景。因此，结果可能无法概括。

原创性/价值

本研究有助于弥补银行网站上相对稀缺的关于 CSR 披露的文献，提供新的实证数据并扩展先前比较不同类型银行的 CSR 实践的研究。还制定了与当前和未来银行业从业者相关的行动建议。