CSR in Australian credit unions' decision-making process (not),

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ABSTRACT PurposeThis paper provides a snapshot of the role Corporate Social Responsibility (CSR) plays in the decision-making process within small regionally based credit unions. Design/methodologyThe findings are based on qualitative analysis of semi-structured interviews with members of the management team of credit unions. The primary analysis tool utilised was content analysis.FindingsCSR impacts are not formally captured within the decision-making processes in credit unions. While credit unions are concerned about the issues encapsulated in the concept of CSR they are yet to identify a medium to integrate, measure and report.Research limitationsThis paper reports on the outcomes from interviews conducted in a small percentage of credit union. Participation in the study was restricted to regionally based credit unions located in the mainland eastern states of Australia.OriginalityUnlike other studies in the area this paper explores CSR from the perspective of organisational decision-making rather than from the perspective of annual reports. The context of the study is small to medium enterprises in the not-for-profit sector which has been under researched in the domain of CSR. Finally the study focuses on organisations that have an emphasis on social rather than environmental constructs of CSR.
Original languageEnglish
Title of host publicationAPIRA 2010
EditorsDeborah Smith
Place of PublicationAustralia?
Number of pages15
Publication statusPublished - 2010
EventAsia Pacific Interdisciplinary Research in Accounting Conference - Sydney, Australia, Australia
Duration: 12 Jul 201013 Jul 2010


ConferenceAsia Pacific Interdisciplinary Research in Accounting Conference


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