The Assessment of Domestic Listed Banks in Poland through the Prism of CSR

Teresa Orzeszko , Alicja Janusz


Banks and their operations a re subject to continuous assessment from many perspectives. In recent years it has also been covering – with increasing frequency – the activities in the area of CSR . However, the assessment of banks from such perspective , and primarily a comparative one , remains – as practice shows – v ery difficult and problematic. As yet t he related theoretical issues have neither been comprehensively analys ed nor thoroughly described in the scientific literature . Therefore , they consti tute the subject of interest within the developing research trend. The hereby article offers input in the discussed subject matter. Its purpose is to present the comparative assessment of domestic listed banks in Poland from the perspective of their social responsibility . The research purpose , defined in this way , determines clearly the research subject (domestic listed banks) and their objective (activities within the framework of CSR ) and also their spatial range (Poland). The research timeframe is not uniform. It was determined by the existence of indispensable data and the ir availability, comparability and timeliness. In general, however, the conducted analyses focus on the recent 10 years. The research – in its empirical part – was based on comparative analysis, whereas in its theoretical part – on the review of economic l iterature. The structure of the article is subject to editorial requirements and the purpose of the study. It is divided into an introduction, 4 sections and a conclusion . The subsequent sections, first, provide the general characteristics of domestic list ed banks in Poland, next the issues related to the scope, measurement methods and the assessment of CSR are discussed, and finally the comparative assessment of the above - mentioned institutions is conducted in terms of their social responsibility using Res pect Index and Ranking Odpowiedzialnych Firm [Responsible Companies Ranking] . A c onclusion present s final remarks from the conducted research , in the course of which it is was in particular found as follows : 1. The results of comparative assessment , covering domestic listed banks in Poland from the perspective of CSR , remain not only significantly diversified depending on a bank, but also time - varying and inconclusive, i.e. differ in details depending on the applied assessment method. 2. In the light of Respect Index and Ranking Odpowiedzialnych Firm Bank Handlowy (the oldest bank in Poland with long - term stock market traditions ) was ranked as the most socially responsible one among the surveyed entities, whereas Alior Bank, Getin Noble B ank and Idea B ank (the entities featuring short - term stock market traditions) received a negative assessment . Moreover, the banks with majority foreign capital presented far better results than the other ones regarding the analysed aspects.
Author Teresa Orzeszko (EMaT / DFaA)
Teresa Orzeszko,,
- Department of Finance and Accounting
, Alicja Janusz (EMaT / DFaA)
Alicja Janusz,,
- Department of Finance and Accounting
Journal seriesJournal of International Economic Research, ISSN 2500-9656, (5 pkt)
Issue year2017
Publication size in sheets0.65
Keywords in Englishlisted banks, CSR indexes, banks’ assessment, CSR appraisal, CSR rankings, Respect Index, CSR, corporate social responsibility
Languageen angielski
Orzeszko_Janusz_The_Assessment_of_Domestic_Listed 530,72 KB
Score (nominal)5
ScoreMinisterial score = 5.0, 29-09-2019, ArticleFromJournal
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