Thematic Analysis of Corporate Social Responsibility Activities: A Study on the Banking Sector in Türkiye

Purpose –The objective of this study is to highlight the activities of banking institutions, which play a significant role in allocating economic resources and employing individuals within a nation, with regards to corporate social responsibility. Additionally, this study aims to analyze the thematic aspects of the corporate social responsibility practices that these institutions publicly communicate.Design/methodology/approach –The study implemented a qualitative research method, specifically utilizing document and content analysis methodologies. The research obtained the materials for examination and analysis in electronic format through the utilization of computers and the internet. The data was obtained through the retrieval of CSR statements, annual reports, and sustainability reports from the websites of all banks that were thematically investigated.Results–The banks' statements regarding corporate social responsibility has been incorporated into their reports and official websites, encompassing several the themes such as human resources, customers, shareholders, natural environment, state, and society. It has been determined that banks predominantly incorporate the subsequent statements in their documents: engaging in human resource investment, providing training and development opportunities for employees within the context of a learning organization, promoting non-discrimination, ensuring customer satisfaction, safeguarding the environment, addressing climate change, endorsing renewable energy initiatives, and respecting human rights.Discussion –The voluntary sensitivity of banks towards social programs can be attributed to various factors, including stakeholder pressures, societal expectations, and evolving perspectives on bank management. Although corporate social responsibility activities may lead to increased costs in the short term, they can increase the reputation and profits of the business in the long term. To enhance their financial performance, banks should allocate greater resources towards social responsibility initiatives that incorporate social content. Hence, it could prove advantageous for bank management to adopt specific objectives pertaining to corporate social responsibility initiatives. This study, conducted as a systematic thematic analysis of CSR themes among banks in Türkiye,contributes uniquely to the literature by identifying which CSR-related statements are prioritized and emphasized in Turkish banks' corporate websites and activity reports, raising awareness of banks' corporate social responsibility, and emphasizing the importance of all banks in Türkiye preparing integrated activity reports in accordance with international standards. Furthermore, given the lack of prior research on this topic, this research is expected to contribute to the literature.

Authors

Publication Details

Journal
Journal of Business Research - Turk
Published
2026-03-22
DOI
https://doi.org/10.20491/isarder.2026.2168
Primary Topic
Corporate Social Responsibility Reporting
Type
article
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article

Thematic Analysis of Corporate Social Responsibility Activities: A Study on the Banking Sector in Türkiye

Hasan Dağlar
Journal of Business Research - Turk
Corporate Social Responsibility Reporting
article

Thematic Analysis of Corporate Social Responsibility Activities: A Study on the Banking Sector in Türkiye

Hasan Dağlar
article en

Abstract

Purpose –The objective of this study is to highlight the activities of banking institutions, which play a significant role in allocating economic resources and employing individuals within a nation, with regards to corporate social responsibility. Additionally, this study aims to analyze the thematic aspects of the corporate social responsibility practices that these institutions publicly communicate.Design/methodology/approach –The study implemented a qualitative research method, specifically utilizing document and content analysis methodologies. The research obtained the materials for examination and analysis in electronic format through the utilization of computers and the internet. The data was obtained through the retrieval of CSR statements, annual reports, and sustainability reports from the websites of all banks that were thematically investigated.Results–The banks' statements regarding corporate social responsibility has been incorporated into their reports and official websites, encompassing several the themes such as human resources, customers, shareholders, natural environment, state, and society. It has been determined that banks predominantly incorporate the subsequent statements in their documents: engaging in human resource investment, providing training and development opportunities for employees within the context of a learning organization, promoting non-discrimination, ensuring customer satisfaction, safeguarding the environment, addressing climate change, endorsing renewable energy initiatives, and respecting human rights.Discussion –The voluntary sensitivity of banks towards social programs can be attributed to various factors, including stakeholder pressures, societal expectations, and evolving perspectives on bank management. Although corporate social responsibility activities may lead to increased costs in the short term, they can increase the reputation and profits of the business in the long term. To enhance their financial performance, banks should allocate greater resources towards social responsibility initiatives that incorporate social content. Hence, it could prove advantageous for bank management to adopt specific objectives pertaining to corporate social responsibility initiatives. This study, conducted as a systematic thematic analysis of CSR themes among banks in Türkiye,contributes uniquely to the literature by identifying which CSR-related statements are prioritized and emphasized in Turkish banks' corporate websites and activity reports, raising awareness of banks' corporate social responsibility, and emphasizing the importance of all banks in Türkiye preparing integrated activity reports in accordance with international standards. Furthermore, given the lack of prior research on this topic, this research is expected to contribute to the literature.

Journal of Business Research - Turk
Openalex Percentile: Top 12%
Corporate Social Responsibility Reporting
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