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Corporate Social Responsibility Strategies and Reporting Practices in the Banking Sector
Author: Tanvir M. Hussein, Aruwaji A. Michael, Anumolu Goparaju & Namungo Hamzah
Publisher: Integrating Artificial Intelligence, Security for Environmental and Business Sustainability Volume 1
Published: 2025
Section: Faculty of Business and Management
Abstract
This research examines how Corporate Social Responsibility (CSR) models influence CSR
reporting practices and the quality of CSR disclosures by deposit money banks in Nigeria.
The study adopts a descriptive and Ex Post Facto research approach, covering all listed
commercial banks in Nigeria. The study research period covered 10 years (2010–2023). The period was selected based on the mandatory sustainability reporting issued by the central
bank of Nigeria in 2010. Content analysis was used to extract constructs from the bank’s
annual reports. Partial Least Squares Structural Equation Modelling (PLS SEM) was used to
analyse the association between CSR strategies and reporting practices. Robustness analyse
was conducted to assesses the reliability of the relationships between CSR constructs. The
findings emphasise that well-structured CSR strategies will improve CSR repoting practices.