CORPORATE SOCIAL RESPONSIBILITY AND EVIDENCE IN ANNUAL FINANCIAL REPORTING IN ALBANIA

Öz

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.

Anahtar Kelimeler

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

KURUMSAL SOSYAL SORUMLULUK VE ARNAVUTLUK’TAKİ YILLIK FİNANSAL RAPORLAMADAN KANITLAR

Öz

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.

Anahtar Kelimeler

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

Kaynakça

1. Association of Chartered Certified Accountants Report 2004, http://www.accaglobal.com/gb/en.html, (Retrieved on 12.06.2017)
2. Bejko, E. 2015. Dissertation: “Corporate Social Responsibility in Banking System”
3. International Standard ISO 26000 Guidance on ―Social responsibility‖ issued by ISO on 2010(E) https://www.iso.org/iso-26000-social-responsibility.html, (Retrieved on 25.06.2017)
4. International Labour Organization, http://libguides.ilo.org/corporate-social-responsibility-en. (Retrieved on 25.06.2017)
5. Matten D. et J. Moon (2004), ‘Implicit’ and ‘Explicit’ CSR: A conceptual framework for understanding CSR in Europe, 20th EGOS colloquium, Ljubljana, Slovenia.
6. https://www.researchgate.net/publication/246430578_'Implicit'_and_'Explicit'_CSR_A_conceptual_framework_for_understanding_CSR_in_Europe, (Retrieved on 20.06.2017)
7. Marlin, J. T. & Marlin, A. (2003). A brief history of social reporting. Business Respect. 51 http://www.mallenbaker.net/csr/page.php?Story_ID=857. (Retrieved on 20.06.2017)
8. OSCE- Albania& Canadian Embassy in Albania Report: “Analysis of Corporate Social Responsibility situation in Albania” October 2013, https://www.osce.org/albania/106208?, (Retrieved on 25.06.2017)

9. R-BEC007: CSR accounting principles. http://www.reitaku-u.ac.jp/site_reitaku/wp-content/uploads/2009/04/20090402_06.pdf, (Retrieved on 18.07.2017)
10. Tschopp, D. (2012) How Corporate Social Responsibility Reporting Standards Address Stakeholder Needs in the Americas http://www.macrothink.org/journal/index.php/emsd/article/viewFile/2081 (Retrieved on 25.06.2017)