Abstract
Purpose– This paper aims to analyze the degree of implementation of corporate social responsibility (CSR) policies in the Spanish financial system.Design/methodology/approach– The study includes nine entities within the same organizational field to explore the pressure mechanisms that can affect the behavior of organizations.Findings– It concludes that the strategic nature of CSR is limited by the highly institutionalized character of this practice, a fact that causes isomorphic social structures among the approaches to responsibility of diverse entities.Originality/value– The results obtained are of great value to those responsible for the management bodies, as they show evidence of the need for a new approach to corporate governance policies if it is to achieve a competitive advantage in the industry, especially in the case of savings banks, where social work can play a fundamental role.
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