CSR Testing in Bosnia and Herzegovina—Empirical Study

Today, companies are no longer judged only on the basis of financial gain but also on the basis of contributions to the wider community. Empirical research has identified differences in the extent of published information about corporate social responsibility activities considering the size of the bank. It was found that big banks in Bosnia and Herzegovina published significantly less information on their websites about social responsibility even though their parent banks have a good practice of socially responsible behavior. The paper proposes a systematization of socially responsible reporting and points out underdeveloped areas of corporate social responsibility activities of banks.