企业社会责任披露和声誉风险管理后银行业皇家委员会:四大银行的研究

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS
Sumit K. Lodhia, N. Mitchell
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引用次数: 3

摘要

本研究旨在探讨澳大利亚“四大”银行在银行业皇家委员会(BRC)发布企业社会责任(CSR)信息披露后对其声誉风险的管理。设计/方法/方法本文通过对四大银行年度报告和可持续发展报告的专题分析,采用案例研究法,并以声誉风险管理(RRM)为概念视角,探讨这些银行使用的形象恢复策略。研究发现,所有四家银行都广泛披露了纠正行动策略,其中每家银行都概述了他们正在采取的行动,以纠正BRC发现的缺陷。然而,这些拟议行动的影响被这样一个事实所破坏,即每家银行都试图使用策略来减少其不当行为的冒犯性。有人认为,虽然披露纠正措施和补偿是有用的,但强调减少行动的冒犯性会影响银行反应的有效性和他们对自己行动的全部责任的接受程度。本文将RRM视角应用于最近的声誉损害事件,从而扩展了关于公司在重大事件中使用的形象恢复策略的文献。实际意义本研究为管理BRC产生的声誉风险的方法提供了有用的见解。它提供了对事件后披露的信息的可信度的见解,并对此类信息的保证具有潜在的影响。社会影响鉴于银行业对现代社会至关重要,该行业的不当行为需要更仔细的审查,要求其主要参与者承担更大的责任。原创性/价值本研究将RRM视角的适用性扩展到社会事件,并强调当行业中的组织面临广泛的公众监督时,声誉而不是合法性至关重要。专题分析方法增加了用于分析CSR披露的方法的价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks
Purpose This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk. Design/methodology/approach This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks. Findings The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions. Research limitations/implications This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents. Practical implications This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information. Social implications Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players. Originality/value This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.
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来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
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