An exploratory study of inhibitors to CSR reporting in the credit union sector

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Abstract

Credit unions have the potential to contribute to securing a sustainable future for regional communities through the foundation social agenda that is integral to the philosophy of credit unions. Both the broader banking sector and the credit union sub sector are subject to a range of regulations and overseen by multiple regulatory bodies. The smaller geographically bounded credit unions face a conflict in the use of resources for reporting. Unlike larger corporate banks, which have universally adopted reporting practices, the smaller credit unions have not displayed the same level of growth. The requirement to focus on implementing regulatory changes and adapting to the associated compliance outcomes over the past decade appear to have absorbed resources at the expense of the further development of Corporate Social Responsibility (CSR) reporting practices.
Original languageEnglish
Title of host publicationAFAANZ conference 2010
Place of PublicationAustralia
PublisherAFAANZ
Pages1-33
Number of pages33
ISBN (Electronic)0975697617
Publication statusPublished - 2010
EventAccounting and Finance Association of Australia and New Zealand Conference - Christchurch, New Zealand, New Zealand
Duration: 03 Jul 201006 Jul 2010

Conference

ConferenceAccounting and Finance Association of Australia and New Zealand Conference
CountryNew Zealand
Period03/07/1006/07/10

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