An Evaluation of the Quality of Corporate Social Responsibility Reports by Some of the World's Largest Financial Institutions

  • 1 January 1970
  • Academic / Journal Article
  • Publisher : Jstor
Add to favourites
Add to favourites
My favourites
(Manage fav)
18963
(View all)
This study evaluates the quality and comprehensiveness of 104 CSR reports from the world’s largest financial institutions in 2012. It reveals that legal factors and a country’s CSR environment significantly influence reporting quality, with common law countries showing higher quality. Firm size does not impact overall quality, but larger firms report better on philanthropy and bribery. Common law traditions, robust legal regimes, and high CSR standards correlate with better bribery and corruption reporting, while CSR-minded and low-quality legal environments yield higher quality philanthropy reporting.

Author(s) :

S. Prakash Sethi, Terrence F. Martell and Mert Demir

Yes

Get in touch with authors

No ratings yet

Rate this article

Yes

Key topics

Corporate social responsibility

Also found in

Share

Join Our Newsletter

Explore More Articles

Paper / Report
  • 27 November 2025

Funders Perspectives on Data Maturity of Social Purpose Organisations in India

Funders’ Perspectives on Data Maturity of Social Purpose Organisations in India is an addendum to the State of the Sector Report published by ISDM CDSSI. It explores how funders view data-driven decision-making in India’s social sector. The insights in this report come from a roundtable discussion, that was held with 19 representatives, from CSRs, family foundations, philanthropic investors, outcome-based funders, and thought leaders. It shows that data maturity is a sector-wide challenge that requires collaboration, trust, and alignment between funders, SPOs, governments, and communities.
Case Study
  • 16 October 2025

Rooted in Trust, Rising Together

In one of Chennai’s oldest urban settlements, over 3,000 families navigate daily challenges marked by poverty, addiction, and instability. Many children return from school to difficult home environments with limited support. Amidst this, one young woman chose to respond— not with sympathy, but with sustained action. Although Vedika was overjoyed, she was left overwhelmed by the amount of work she was putting in. Fundraising, curriculum, operations, team building, trauma counselling—she was doing everything alone. There was no advisory board. No formal governance structure. Just urgency, heart, and a mounting emotional toll on her.
Event Report
  • 1 April 2024

Pune and Mumbai Summary Report: Systems Convening for Philanthropy for Inclusive Development

This report summarises insights from two systems thinking convenings held in Pune and Mumbai in April 2024. Organised by CPID at ISDM, the convenings engaged stakeholders to reflect on challenges and systemic traps in Indian philanthropy, and proposed collaborative, inclusive approaches for sustainable development.
Event Report
  • 1 November 2024

Summary Report: Systems Convening for Philanthropy for Inclusive Development.

This report summarises the first systems convening held by CPID at ISDM in September 2023, where funders, SPOs, and PSOs used systems thinking to reflect on philanthropic dilemmas in India. Themes include trust-based philanthropy, flexibility in funding, community participation, and the use of the Iceberg Model to uncover behavioural, institutional, and belief system barriers.
We use essential and analytics cookies to operate this website and understand how visitors interact with it. As this site also functions as a login identity provider (IDP) for other ISDM portals, some cookies are necessary to enable secure authentication. By continuing to use this site, you consent to our use of cookies.
Accept & Continue