Resumen

PENN, Vincent C.; THOMAS, Peta  y  GOLDMAN, Geoff A.. Governance in banks using not-for-profit organisations to deliver their corporate social responsibility. Acta Commer. [online]. 2021, vol.21, n.1, pp.1-7. ISSN 1684-1999.  http://dx.doi.org/10.4102/ac.v21i1.913.

ORIENTATION: Little exists in academic literature on the governance framework underlying the relationship between not-for-profit organisations (NPOs) delivering corporate social responsibility (CSR) on behalf of donors. RESEARCH PURPOSE: The purpose of this study was to examine community value created by four leading South African retail banks through their CSR initiatives implemented by NPOs. MOTIVATION FOR THE STUDY: This study was motivated by the need to assess banks' public disclosure of their CSR efforts in terms of community upliftment. RESEARCH DESIGN, APPROACH AND METHOD: A qualitative, exploratory approach was adopted, using content analysis of CSR projects and bank NPOs, which have been given as public disclosure on the banks' websites. Purposeful, one-on-one, interviews were then undertaken with NPOs and the CSR community recipients and content analysis was again used to identify key themes. MAIN FINDINGS: The findings of this study indicate that banks do not adopt standardised reporting to the Johannesburg Stock Exchange (JSE) and therefore the measure of success for community upliftment is impossible to gauge PRACTICAL/MANAGERIAL IMPLICATIONS: This study proposes a need for the development of a standardised CSR measurement framework for use by the JSE. CONTRIBUTION/VALUE-ADD: The study highlighted the critical role of CSR governance in creating community upliftment.

Palabras clave : community development; corporate social responsibility; CSR governance framework; financial institutions; South Africa.

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