Corporate Social Responsibility: Perceived Performance of Nepalese Commercial Banks

This study investigates managerial perceptions of Corporate Social Responsibility (CSR) in Nepalese commercial banks, focusing on the association between managers’ motives (legal, ethical, philanthropic, economic) and the perceived performance of CSR initiatives. A survey-based, exploratory-cum-descriptive design was employed, utilizing structured questionnaires distributed to 105 senior managers, managers, and officers. Data were analyzed using descriptive statistics, chi-square tests, and logistic regression in SPSS to assess relationships between CSR domains (Carroll’s framework) and perceived performance, with banking experience as a moderating variable. Respondents were predominantly male (54.3%), graduates, and had 10–20 years of banking experience. While managers prioritized philanthropic (64.8%) and ethical (58.1%) responsibilities, inferential tests revealed no statistically significant association (p > 0.05*) between CSR domains and perceived performance. Banking experience also showed no significant moderating effect (p = 0.064). Descriptive analysis highlighted gaps in CSR implementation, emphasizing insufficient training and inconsistent evaluation practices. The study’s cross-sectional design and reliance on self-reported data from a single sector limit generalizability. Sampling bias may exist due to the concentration of respondents from senior management tiers. Findings underscore the need for standardized CSR training programs and robust monitoring frameworks to align CSR activities with strategic objectives. Banks should prioritize integrating ethical and philanthropic commitments into core operations to enhance stakeholder trust. This research contributes to CSR literature by contextualizing managerial motivations and performance perceptions in Nepal’s banking sector, a region underrepresented in existing studies. It critically evaluates Carroll’s framework in a developing economy, offering insights for policymakers and financial institutions to refine CSR governance.