Implementation Of Corporate Social Responsibility Policies Research Articles

Exploring the Role of Education and Professional Development in Implementing Corporate Social Responsibility Policies in the Banking Sector

This study investigates the influence of education, professional development, and job satisfaction on the adoption of corporate social responsibility (CSR) practices among employees in the banking industry. A survey was conducted among 139 professionals employed in the banking sector in Romania to assess their engagement in CSR practices. In essence, the research explores four main objectives: the impact of demographic factors on CSR adoption, the influence of values formed during high school, the correlation between job satisfaction and CSR engagement, and the effect of professional development on CSR engagement. The findings from a hierarchical regression model indicate that job satisfaction plays a significant role in fostering stronger CSR practices within the banking sector, thereby contributing to broader social objectives. However, it is essential to conduct further research to elucidate the causal relationship between CSR adoption and job satisfaction, as the current study’s research design only establishes the existence of an association. Overall, this study holds implications for managers in the banking industry, highlighting the critical role of employee satisfaction in shaping individuals’ commitment to CSR initiatives.

IMPORTANCE OF SOCIAL RESPONSIBILITY IN BUSINESS SECTOR OF BOSNIA AND HERZEGOVINA

Because of the benefits for all stakeholders, corporate social responsibility (CSR) is a concept that is now becoming increasingly popular and is also an integral part of doing business in the modern world. Through applying CSR, the business sector contributes to sustainable development and companies use it as their competitive advantage because it represents not only a desirable but also a necessary form of behavior in all business activities. The aim of this paper was to investigate the level of CSR policies implementation in small, medium, and large companies that are operating in Bosnia and Herzegovina. The research instrument is adapted in order to analyze the application of particular CSR policies: workplace policies, environmental policies, marketplace policies, and community policies. The study also analyzed the possession standards related to the CSR implementation practice. For the purposes of the survey, data were collected from 90 companies operating in Bosnia and Herzegovina. The collection of primary data was conducted using the online survey technique. Based on the conducted research, it has been obtained that companies in Bosnia and Herzegovina, regardless of the size of the companies, apply certain forms of CSR policies in their operations. The analysis also found that companies in Bosnia and Herzegovina attach different importance to certain CSR policies. The results related to the selection of CSR areas, the directing of financial resources in CSR, as well as the method of decision-making, and the degree of application of norms and standards, indicate that companies in Bosnia and Herzegovina do not have a strategic approach to CSR. Economic responsibility is the primary responsibility of companies in Bosnia and Herzegovina, but following current global trends, it is necessary to work to improve other dimensions and areas of CSR. The lack of significant differences in practices of CSR companies in Bosnia and Herzegovina, with regard to their size and giving the most importance to economic aspects of CSR, indicates an insufficient understanding of the modern approach to CSR from the side of the management of the companies. Government as well as the non-profit sector should support companies in implementing CSR policies to become more environmentally and socially responsible. Nevertheless, although there is no strategic approach, it can be concluded that companies in Bosnia and Herzegovina implement certain CSR policies. Based on the research results, the paper provides an overview of CSR policies in Bosnia and Herzegovina and offers some implications guidelines for managers, as well as guidelines for future CSR research.

Corporate social responsibility regulation and its adoption by transnational corporations in Indonesia: the case of Chevron Indonesia

This study aims to discuss the adoption of corporate social responsibility (CSR) regulations by companies in their efforts to expand while remaining community-based and eco-friendly business entities. Corporate social responsibility has become an important area of activity within the global business community and actors. Governments, businesses and the communities are involved in shaping and implementing CSR policies and related laws. However, how CSR-related laws can be adopted and implemented remains unclear and the subject itself is still under-represented in research. This paper endeavours to answer the question as to how CSR regulations are adopted into business strategies and how they are implemented by transnational corporations in Indonesia. The study found that Indonesia is strongly committed to the implementation of CSR by companies through the enactment of Law No. 40/2007 on Limited Liability Company and other CSR-related policies. Consequently, the study also reveals that the enactment of this law and other related policies has no significant impacts on Chevron's business strategy since it has been implementing these measures long before they were even incorporated into laws. This study suggests that for the sake of efficiency, CSR policies must comply with social norms and values.

Uncovering missing links in global value chain research – and implications for corporate social responsibility and international business

PurposeAmidst burgeoning attention for global value chains (GVCs) in international business (IB), this paper aims to identify a clear “missing link” in this literature and discusses implications for research and corporate social responsibility (CSR) policy-making and implementation.Design/methodology/approachThe paper combines an overview of relevant literature from different (sub)disciplinary fields, with insights from practitioner and expert interviews and secondary data.FindingsBecause IB GVC research stems from a focus on lead firms and their producing suppliers, it lacks attention for intermediary actors that may significantly impact the organization of production in general, and firms’ CSR commitments in particular. Import intermediaries are often “hidden” in GVCs. This paper indicates the emergence of GVC parallelism with “frontstage” chains managed by lead firms and increasingly exposed to public scrutiny following calls for transparency and CSR, and “backstage” ones in which buyers and intermediaries operate more opaquely.Practical implicationsThis study points at salient yet little known practices and actors that influence the organization of production and the implementation of CSR policies in various ways, and therefore offers ground for reflection on the design of proper supply chain and CSR policies.Originality/valueThis study exposes a hitherto neglected category of actors in GVCs and broader IB research and discusses implications, relevance and areas for further investigation. An illustrative example explicates the importance of carefully considering this “missing link”. The study emphasizes the need for further study into ways in which both lead firms and intermediaries deal with contradicting demands of implementing CSR policies and offering competitive prices with short lead times.

Corporate Social Responsibility in Hotels: A Proposal of a Measurement of its Performance through Marketing Variables

The research into Corporate Social Responsibility (CSR) has been prolific in the last years, although few studies have focused their attention on studying its relationship with economic performance within the hotel industry, even less incorporating marketing variables as a result. This work aims to determine the relationship between the implementation of CSR policies and their influence on the Revenue Per Available Room (RevPAR) in Spanish hotels, through marketing variables. A quantitative methodology was conducted using an online survey, gathering a sample of 230 hotel managers from Spain. The results of the structural model analyzed reveal that CSR has a discreet but significant role for understanding how marketing variables and RevPAR operate. CSR has a direct impact on RevPAR, but it also influences it indirectly through marketing variables. Therefore, CSR arises as a fundamental strategy to improve the results of the hotel sector in the long term.

Responsabilidad social corporativa en empresas audiovisuales españolas. Análisis de RTVE, Atresmedia y Mediaset

Esta investigación analiza las memorias de responsabilidad social corporativa (RSC) de las principales empresas audiovisuales en España (Radio Televisión Española, Atresmedia y Mediaset España). El principal objetivo es determinar en cuál es el nivel de implantación de RSC en cada una de ellas. La metodología utilizada es el análisis de contenido. La ficha empleada está compuesta por 14 indicadores y se basa en el trabajo de Campos (2013). Los resultados muestran una mayor implantación en el medio público que en los privados.

Kajian Hukum Tentang Implementasi Corporate Social Responsibility di Kabupaten Gresik Untuk Mendukung Pembangunan Daerah

Based on data from the Central Java Provincial Statistics Agency, the Company in Gresik Regency until 2015 reached 603 companies. The high development in the industrial sector certainly creates a variety of positive and negative impacts that will affect community activities and the sustainability of environmental ecosystems around them. So that there appears a compensation given by the company to the affected local residents where this compensation for the company is interpreted as a form of CSR (Corporate Social Responsibility). Given how the planning of the CSR program and the implementation of CSR programs that have been planned by the company, whether it runs effectively and runs in accordance with the program that has been planned together with the Local Government to prosper the community in the company's environment in Gresik Regency, Java Province East. The formulation of the problem in this research is first how the policy of the Gresik District Government in the regulation of CSR in Gresik Regency and secondly how the implementation of CSR policies in Gresik Regency in the context of regional development. This research is a study that uses empirical or sociolegal legal methods. The conclusion of this study is that the regulation on CSR in the law Number 40 of 2007 concerning limited liability companies and law number 25 of 2007 concerning investments still needs to be clarified and adjusted to other laws and regulations, including the Environmental Law and with related international legal instruments, including ISO 26000. This is intended to eliminate bias in the sense and standard of implementing CSR. In addition, the business community can implement the SCR more optimally, so that the objectives of implementing CSR on social and environmental aspects can be more successful and bring benefits, both for the company, society, environment and country.

Corporate Social Responsibility Regulation and Its Adoption by Transnational Corporations in Indonesia: The Case of Chevron Indonesia

This study aims to discuss the adoption of corporate social responsibility (CSR) regulations by companies in their efforts to expand while remaining community-based and eco-friendly business entities. Corporate social responsibility has become an important area of activity within the global business community and actors. Governments, businesses and the communities are involved in shaping and implementing CSR policies and related laws. However, how CSR-related laws can be adopted and implemented remains unclear and the subject itself is still under-represented in research. This paper endeavours to answer the question as to how CSR regulations are adopted into business strategies and how they are implemented by transnational corporations in Indonesia. The study found that Indonesia is strongly committed to the implementation of CSR by companies through the enactment of Law No. 40/2007 on Limited Liability Company and other CSR-related policies. Consequently, the study also reveals that the enactment of this law and other related policies has no significant impacts on Chevron's business strategy since it has been implementing these measures long before they were even incorporated into laws. This study suggests that for the sake of efficiency, CSR policies must comply with social norms and values.

Do Employees Matter in the Relationship between Corporate Social Responsibility and Financial Performance?

This study investigated the mechanism behind the impact of corporate social responsibility (CSR) on firms’ financial performance while focusing on internal stakeholders. Although many studies have examined the effects of CSR few has empirically investigated the underlying process of the mechanism. In addition, previous research has rarely regarded employees as a link between CSR and firms’ outcomes, despite employees implementing CSR policies. This study explored the pathway of the CSR-employees-firm’s performance. Employee commitment was used to explain the relationship between CSR and performance, since it is an important employee-associated micro-level outcome of CSR. The results showed that CSR indirectly influenced a firm’s accounting profitability through enhanced employee commitment, as well as directly affected firm’s profitability. CSR increases employee commitment, which in turn leads to improvements in a firm’s accounting returns. The paper suggests that employees should be considered as an important agent for the effects of CSR initiatives.

A framework for assessing collaboration between buyers and suppliers on sustainability goals

In any dynamic relationship, the success of a sustainable collaboration depends on the ability of each stakeholder to understand the perspectives of the various members of the value chain. The findings of a qualitative investigation conducted in the Delhi National Capital Region in India led to the formation of a framework that identifies the needs and expectations of buyers, their suppliers, and their customers regarding sustainability issues. With such information in hand, organizational managers charged with implementing corporate social responsibility policies will be better able to encourage suppliers' compliance with key social and environmental practices while ensuring customers' satisfaction with the quality and sustainability of the goods and services they offer.

Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?

PurposeThis paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies.Design/methodology/approachThe paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses.FindingsThe results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index.Research limitations/implicationsThe limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies.Practical implicationsBetter CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities.Social implicationsThe CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting.Originality/valueThis paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.

Regional CSR Policies and SMEs’ CSR Actions: Mind the Gap—The Case of the Tourism SMEs in Crete

Corporate Social Responsibility (CSR) actions have the potential to enhance the competitiveness of SMEs. Regional authorities can support the development of SME CSR actions within the framework of their sustainable competiveness agenda. The alignment between regional CSR policy initiatives and SMEs’ CSR needs is crucial for achieving the regional sustainable competitiveness’ goals. We introduce a conceptual framework to facilitate the alignment between regional CSR policies and SMEs’ needs. We use this conceptual framework and the quantitative technique of survey to empirically investigate the alignment of regional CSR policies with the CSR needs of tourism for SMEs in Crete, Greece. The findings indicate gaps between the perceived level and type of support offered by regional CSR policies and the CSR needs of the SMEs. Based on the findings, we provide recommendations to the regional authorities and tourism SMEs in Crete for implementing CSR policies and actions.

Corporate social responsibility and small-medium sized enterprises: evidence from Greece

This paper is a qualitative empirical research of Greek Small and Medium-sized Enterprises (SMEs) and examines their dominant perceptions and attitudes towards Corporate Social Responsibility (CSR). The research was conducted in the Region of Western Macedonia, North Greece, via personal interviews based on a structured questionnaire, which was completed by 420 enterprises, with different business functions, and were randomly chosen from local Chamber registers. The results demonstrated that, as Greek SMEs in the periphery have not decided on a particular strategy for Social Responsibility practices, CSR is frequently defined as sponsorship or charity programmes. The research also revealed the restraining factors for SMEs in implementing CSR policies: financial cost, small size of enterprises, absence of specialized partners, and poor supporting role of public authorities. Whereas, the most significant non-financial goals for the enterprises attempting to implement CSR in Greece are: responsibility and respect to customers, promotion of sustainability, environmentally-friendly practices; human resources and protection of rights are less emphasized. Interestingly, more than 80% of the subjects hold that engaging in CSR practices in the current financial context is vital. With regard to the benefits resulting from CSR, the research demonstrated that: Enhancing ‘corporate image’, ‘business performance’, and ‘customer satisfaction’ are significant. Nevertheless, the research highlighted that implementing CSR strategies are rather positively than strongly correlated with the benefits deriving from CSR.

THE ACTIVITIES OF FOODSERVICE COMPANIES IN THE AREA OF CORPORATE SOCIAL RESPONSIBILITY – ON THE EXAMPLE OF INTERNATIONAL FAST FOOD CHAIN

The aim of this paper is presentation of the activities of food service companies in the area of social responsibility. In today’s business world, there are many strategies being used to run business. Interest of the topic of corporate social responsibility has growing rapidly. Many companies have started to engage in CSR as strategy in order to gain benefits that can give them an added advantage over their competitors. The corporate social responsibility (CSR) is the company’s strategy, based on the assumption that business is responsible for the society within which it operates. There have been increasing numbers of companies engaged in CSR. CSR is becoming an important issue in the food service business. Nowadays CSR can drive companies to succeed in business by increasing sales volume and brand awareness and also added advantage over their competitors. For this thesis was decided to choose McDonald’s corporation as a case study. This is one of the famous restaurants all over the world. McDonald’s has a good reputation in terms of social responsibility. Hence, the significance of this paper is not only to increase related stakeholders’ understanding of CSR, resulting in the achievement of long term sustainability, but also fill in the academic gap of CSR, especially for catering business in Poland. The main objective of the article will be to find out, how McDonald's implements CSR towards employees, customers, supply partners and the community.Purpose: The aim of this paper is presentation of the activities of food service companies in the area of social responsibility on example of international fast food chain – McDonald’s.Methodology: For this thesis was decided to choose McDonald’s corporation as a case study, empirical, qualitative research method.Findings: Since last year’s McDonald's has been seen to adopt a more proactive strategy on CSR. McDonald’s has set good examples of social responsibility. Corporate social responsibility McDonald’s takes part in: animal welfare, corporate giving/Ronald McDonald House Charities, education scholarships, employment practices for, environmental practices, work with Corporate Social Responsibility Suppliers, Corporate Responsibility McDonald’s Reports.The evidence presents a case that the corporation is implementing CSR policies as a means to greater profitability. It is promoting itself as a notable corporate citizen and has turned CSR around from a cost of doing business into a profitable enterprise and been commended for it. But, McDonalds CSR strategies mostly lay in the overlapping ethics/law area.Originality/value: Hence, the significance of this paper is not only to increase related stakeholders’ understanding of CSR, resulting in the achievement of long term sustainability, but also fill in the academic gap of CSR, especially for catering business in Poland. The demand for results is related to a poor adoption of CSR in small companies, especially in the gastronomy business. There is a possibility to improve performance with the example of McDonald’s as the role model.

Corporate Social Responsibility Practices and Stakeholders’ Awareness: Case of Ethiopia

The main aim of this review is to explore the corporate social responsibility practices and stakeholders’ awareness about firms’ CSR in Ethiopia. The concept of Corporate Social Responsibility (CSR) came into existence to show the responsibilities that the business should take from the shoulders of the government and the NGOs particularly in developing nations. Since the living standard of the society is low in emerging economies, the CSR expected from business firm is much higher than it is used to be in advanced economy. Ethiopia is one of the least developed countries and thus, the involvement of private sector is very crucial since government does not fulfill all needs of the society. In one way or another, businesses are economic entities that have the ability to change corporate social responsibility activities into business opportunities. Several studies suggest that companies may receive external benefits from implementing CSR policies. However, the success of practicing CSRs depends upon the level of stakeholders’ awareness. Specifically, in conducting the survey the reviewer was motivated by the following research questions which constitute the objectives of the article: (1) where do firms in Ethiopia categorized in the Carroll’s 1991 pyramid; and (2) what was the level of awareness of different stakeholders in the country. Therefore, this review explores the CSR practices of firms and the level of stakeholders’ awareness about the concept in Ethiopia. The paper employed qualitative research approach by reviewing 16 research articles which address CSR policies of firms in Ethiopia. The finding shows, the most important stakeholder considered by firms are customers which contribute to profitability. This shows the fact that firms in Ethiopia are in the lower-level of Carroll’s CSR pyramid: economic responsibility. Furthermore, the level of stakeholders’ awareness regarding the firms’ CSR practice in Ethiopia is low. To summarize, corporate social responsibility practice in Ethiopia is at its infancy stage and thus, need much more improvement from both firms and the government.

The ""Attention"" Entrapment Phenomenon: A Communication-Centered Perspective on Decoupling in CSR

This paper problematizes the assumption that in the context of corporate social responsibility (CSR) ‘aspirational talk’ leads to substantive CSR implementation and a reduction of decoupling between CSR ‘talk’ (public corporate communication about CSR) and CSR ‘walk’ (substantive implementation of CSR policies into business practices). The conditions of this process have been largely unexplored. This study adds to the debate by exploring when and how aspirational talk leads to the reverse effect, meaning an ‘attention entrapment’, by which a firm moves towards even more CSR talk, and risks the reemergence of decoupling. Thereby it contributes to aspirational talk theorizing by stressing that aspirational talk can ‘trap’ corporations to engage into further CSR talk. The study further contributes to the debate on decoupling in CSR by stressing that decoupling is not a transitory, but potentially a cyclical phenomenon. Two conditions are discussed under which an ‘attention entrapment’ is likely to occur: A perceived high level of substantive CSR implementation and a perceived low level of external validation of this commitment.

Ethical CSR Leadership

The incorporation of corporate social responsibility (CSR) in organisational strategic plans is now a norm and likely to remain a regular and increasingly significant component of the business planning activities of organisations in the future. This article looks at the ethical and non-ethical reasons company leaders have for the inclusion of CSR policies in their vision from the recent evolution of CSR to provide a Socratic forum on which the reader can begin to define ethical leadership of CSR. By investigating whether the CSR is a proactive people-led passion or a followed fiscal fashion, and examining its component parts by using an equation, it becomes clear there are many levels of reason for adopting CSR principles and practices in an organisation. This comment is then threaded through many levels of the organisation as the argument progresses to explore the impact of implementing CSR policies on different types of stakeholders. This is for the purpose of bringing into question and highlighting the ethical leadership skills necessary for successful CSR practice throughout the business, not just for the present but for the coming decades.

Corporate Social Responsibility Practices and Stakeholders’ Awareness

The main aim of this review is to explore the corporate social responsibility practices and stakeholders’ awareness about firms’ CSR in Ethiopia. The concept of Corporate Social Responsibility (CSR) came into existence because of the impracticability of market economy and thus transfers some of the government and NGO’s responsibility to private sector is required particularly in developing nations. Since the living standard of the society is low in emerging economies, the CSR expected from business firm is much higher than it is used to be in advanced economy. Ethiopia is one of the least developed countries and thus, the involvement of private sector is very crucial since government does not fulfill all needs of the society. In one way or another, businesses are economic entities that have the ability to change CSR activities into business opportunities. Several studies suggest that companies may receive external benefits from implementing CSR policies. However, the success of practicing CSRs depends upon the level of stakeholders’ awareness. Specifically, in conducting the survey the reviewer was motivated by the following research questions which constitute the objectives of the article: (1) where do firms in Ethiopia categorized in the Carroll’s 1991 pyramid; and (2) what was the level of awareness of different stakeholders in the country. Therefore, this review explores the CSR practices of firms and the level of stakeholders’ awareness about the concept in Ethiopia. The paper employed qualitative research approach by reviewing 16 research articles which address CSR policies of firms in Ethiopia. The finding shows, the most important stakeholder considered by firms are customers which contribute to profitability. This shows the fact that firms in Ethiopia are in the lower-level of Carroll’s CSR pyramid: economic responsibility. Furthermore, the level of stakeholders’ awareness regarding the firms’ CSR practice in Ethiopia is low. To summarize, corporate social responsibility practice in Ethiopia is at its infancy stage and thus, need much more improvement from both firms and the government. 
 
 
 

Identifying Links between Corporate Social Responsibility and Reputation: Some Considerations for F

Corporate Social Responsibility (CSR) has become a key issue for both academics and business practitioners alike. There are numerous reasons why implementing CSR policies and practices are advantageous: enhanced brand knowledge, market share, productivity, efficiency, workforce motivation and competiveness, to name a few. There are also indications that CSR practices lead to a solid, positive corporate reputation. As a result, this research aims to contribute to current literature by establishing the current state of CSR research and identifying the theoretical framework of reference for understanding the link between CSR and reputation, providing a basis for future research. We also aim to delve deeper in the specific context of family firms. To this end—following consultations with a panel of internationally recognized scholars—a selection of leading management, marketing and ethics, corporate governance and family firm management journals were reviewed. The results—based on a content analysis of 55 articles considering the global link between RSC and reputation—allowed us to identify, among others, topics related to consumer attitude and market response to CSR activities (via brand value), along with the impact of CSR on financial value and risk management.

Corporate social responsibility evaluation by different levels of management of Islamic banks and traditional banks: evidence from banking sector of Bangladesh

The research aims to evaluate different levels of management understanding and performance on Corporate Social Responsibility (CSR) of traditional banks and Islamic banks in Bangladesh. Moreover, the paper points out the philosophy of both banks’ policy makers. The study is exclusively analytical in nature where 14 banks were selected on the basis of availability of branches in the research area. The research was based on primary data sources through a structured questionnaire. The research findings revealed that there is a gap between policy makers’ assurance of CSR contribution and its real implementation. The analysis found that Islamic banks are better than traditional banks with regard to the implementation of CSR policies. The result also showed that there are still some controversies on CSR performance of Islamic and traditional banks in general. The study also observed that Islamic, as well as traditional banks’ different levels of management conceive that CSR activities are performed by banks for their own interest rather than for social welfare. Therefore, it must be emphasized that good CSR policy is inevitable for all types of banks in Bangladesh. For the betterment of the society, as well as the banks, all levels of management should harmonize their CSR philosophy. Keywords: corporate social responsibility, management performance, traditional bank, Islamic bank, Bangladesh. JEL Classification: G21, M10, M14