Corporate social responsibility activity reportage on Rural and Community Banks websites in Ghana

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JULY 2015
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This study sought to evaluate the corporate social responsibility activity reportage among rural and community banks in Ghana. Twenty two (22) available websites of rural and community banks in Ghana served as the sample size for the study. A scorecard on CSR reportage used by Hinson et al (2010) was adopted for the study. The scorecard enabled the researcher to ascertain the rate of CSR reportage among rural and community banks through the disclosure of their internal CSR activities and external CSR activities on their websites. Our findings revealed that rural and community banks mostly reported their external CSR activities such as community involvement activities which include charitable donations, sports and education as well as environmental disclosure activities which include lending and investment policies and company‘s concern for the environment. On the other hand, internal CSR activities such as employee health and safety, employee remuneration, employee training, customer satisfaction and provision for physically challenged customers were either not reported at all or under reported on the websites of rural and community banks in Ghana. The study therefore recommended that there is the need for rural and community banks to be much concerned in communicating both their internal and external CSR activities on their websites in order to create a good corporate image in the eyes of consumers.
A Thesis submitted to the School of Business, College of Arts and Social Sciences, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirement for the degree of Master of Business Administration (Accounting),