Abstract

Recent innovative developments in banking activities are not without consequences on the corporate social responsibility (CSR). The CSR approach in the banking sector is subject to a reflection (Cheynel, 2010), where the company must assert its stakeholders, the social fabric and the natural environment. Based on the stakeholder theory, the aim of this research is to study CSR as a source of value for the banking sector. Using a qualitative approach, our research highlights the complexity of this concept with the pioneer of the banking sector in Lebanon, Bank Audi S.A.L.. This paper proposes to study the CSR initiatives, while focusing on information and communication technologies (ICT) contributions in integrating CSR within this very innovative bank in the field of ICT, in order to promote a regain of trust with its stakeholders.

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