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Evaluating Corporate Social Responsibility (CSR) in the Australian Banking Industry: Do Australian Banks Toe the Triple Bottom Line?

Armstrong, Anona and Mitchell, Vanessa and Donovan, Gary and Sweeney, Mary (2001) Evaluating Corporate Social Responsibility (CSR) in the Australian Banking Industry: Do Australian Banks Toe the Triple Bottom Line? Working Paper. Victoria University, Melbourne, Australia.

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Abstract

Evaluation has traditionally been a public sector activity. In the private sector economic and financial criteria have been used almost exclusively to measure performance. The increasing attention paid to corporate social responsibility (CSR), ie the responsibility of organisations for relationships with various stakeholders is changing this. Effective management of CSR demands monitoring, measuring and reporting of performance against generally accepted indicators. The purpose of this paper is to evaluate the triple bottom line performance of corporations within the banking sector in Australia, with a particular focus on corporate social responsibility performance. It explores the link between corporate financial performance (CFR), corporate environmental performance (CER) and CSR performance. Section one provides a brief introduction to the study. Section two discusses the impact of CSR on shareholder value and the value of the firm. Section three considers ways and means of evaluating CSR within the Australian banking sector. Section four describes the data, method and evidence of performance against evaluation criteria. Finally, section five provides a summary and conclusions. Limitations in the analysis and directions for future research are explored in this final section.

Item Type: Monograph (Working Paper)
Uncontrolled Keywords: corporate social responsibility; social performance; CSR; financial performance; environmental performance
Subjects: Faculty/School/Research Centre/Department > School of Management and Information Systems
RFCD Classification > 350000 Commerce, Management, Tourism and Services
Depositing User: Mr Angeera Sidaya
Date Deposited: 10 Mar 2006
Last Modified: 16 May 2012 06:25
URI: http://vuir.vu.edu.au/id/eprint/184
DOI: 1
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