Corporate Social Responsibility Strategies and Reporting Practices in the Banking Sector
This research examines how Corporate Social Responsibility (CSR) models influence CSRreporting practices and the quality of CSR disclosures by deposit money banks in Nigeria.The study adopts a descriptive and Ex Post Facto research approach, covering all listedcommercial banks in Nigeria. The study research period covered 10 years (2010–2023). The period was selected based on the mandatory sustainability reporting issued by the centralbank of Nigeria in 2010. Content analysis was used to extract constructs from the bank’sannual reports. Partial Least Squares Structural Equation Modelling (PLS SEM) was used toanalyse the association between CSR strategies and reporting practices. Robustness analysewas conducted to assesses the reliability of the relationships between CSR constructs. Thefindings emphasise that well-structured CSR strategies will improve CSR repoting practices.