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 language | English |
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Title of host publication | AFAANZ conference 2010 |
Place of Publication | Australia |
Publisher | AFAANZ |
Pages | 1-33 |
Number of pages | 33 |
ISBN (Electronic) | 0975697617 |
Publication status | Published - 2010 |
Event | Accounting and Finance Association of Australia and New Zealand Conference - Christchurch, New Zealand, New Zealand Duration: 03 Jul 2010 → 06 Jul 2010 |
Conference
Conference | Accounting and Finance Association of Australia and New Zealand Conference |
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Country/Territory | New Zealand |
Period | 03/07/10 → 06/07/10 |