This work introduces a model for evaluating the quality of stakeholder engagement (SE) in the banking sector by applying content analysis to SE disclosure. Through this model, an SE score is calculated based on a combination of qualitative and quantitative variables by international standards and relevant literature. The results show that European banks do not have highquality SE processes, especially in comparison to non-financial companies traditionally regarded as corporate social responsibility sensitive. The main findings of the paper have both theoretical and empirical implications. Regarding theory, this study contributes to the so far scant literature on SE in the banking sector. From the management perspective, the results highlight areas that can be strengthened to improve SE processes in banks. © 2018 John Wiley & Sons, Ltd and ERP Environment.
Stakeholder Engagement: An Evaluation of European banks
Cosma, Simona;Leopizzi, Rossella;Venturelli, Andrea
2018-01-01
Abstract
This work introduces a model for evaluating the quality of stakeholder engagement (SE) in the banking sector by applying content analysis to SE disclosure. Through this model, an SE score is calculated based on a combination of qualitative and quantitative variables by international standards and relevant literature. The results show that European banks do not have highquality SE processes, especially in comparison to non-financial companies traditionally regarded as corporate social responsibility sensitive. The main findings of the paper have both theoretical and empirical implications. Regarding theory, this study contributes to the so far scant literature on SE in the banking sector. From the management perspective, the results highlight areas that can be strengthened to improve SE processes in banks. © 2018 John Wiley & Sons, Ltd and ERP Environment.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
