CORPORATE SOCIAL RESPONSIBILITY AND EVIDENCE IN ANNUAL FINANCIAL REPORTING IN ALBANIA

Year 2020, Volume: 22 Issue: 1, 65 - 74, 30.03.2020

Albana Jupe Ervis Bejko

https://doi.org/10.31460/mbdd.478013

Abstract

Corporate social responsibility (CSR) has been approached in the accounting theory for over three decades. Furthermore, financially successful companies are reporting the environmental and social issues in their annual financial statements, making them more accountable towards different stakeholder groups. The purpose of our paper is to analyze the current corporate social reporting practices and to identify the type of information disclosed in annual report in Albania. This analysis is focused on the CSR of the commercial banks operating in Albania carrying out a comparative survey. Furthermore, the annual financial reports are analyzed and compared in order to highlight the disclosure of CSR. This research presents the main findings through the content analysis of financial reports as well through the presentation of examples on social disclosures.

Keywords

Corporate Social Responsibility, Guidelines and Rules on CSR, Annual Reporting, Banking System in Albania

KURUMSAL SOSYAL SORUMLULUK VE ARNAVUTLUK’TAKİ YILLIK FİNANSAL RAPORLAMADAN KANITLAR

Abstract

Kurumsal sosyal sorumluluk (KSS) muhasebe teorisinde otuz yılı aşkın bir süredir ele alınmıştır. Ayrıca, finansal olarak başarılı şirketlerin, çevresel ve sosyal hususları yıllık finansal tablolarında raporlaması, onları farklı paydaş gruplarına karşı daha hesap verebilir olmalarını sağlamıştır. Makalemizin amacı, mevcut kurumsal sosyal raporlama uygulamalarını analiz etmek ve Arnavutluk'taki yıllık raporda açıklanan bilgilerin türünü belirlemektir. Bu analiz, karşılaştırmalı bir anket yürüterek Arnavutluk'ta faaliyet gösteren ticari bankaların KSS'sine odaklanmıştır. Ayrıca, yıllık finansal raporlar incelenmiş ve KSS açıklamaları belirlenmek üzere karşılaştırılmıştır. Bu araştırma, temel bulguları, finansal raporların içerik analizi yoluyla ve de sosyal açıklamalara ilişkin örneklerle sunmaktadır.

Keywords

Kurumsal Sosyal Sorumluluk, KSS Rehberleri ve Kuralları, Yıllık Raporlama, Arnavutluk'ta Bankacılık Sistemi

References

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