| Abstract [eng] |
The aim of this research is to explore theoretical aspects of social responsibility and to analyze the connection between banks social accountability and origin of organizational capital. The aim of the research is achieved through the use of scientific literature, analysis, synthesis, comparison, description and summary, document and quantitative data analysis. Master's thesis is divided into three main parts. The first part aims CSR theoretical justification invoked in the scientific literature, documents, statistical comparative analysis and synthesis. The theoretical part deals with the concept of corporate social responsibility and it’s development, formalization measures of CSR, stopping and driving factors for companies to make company socially responsible. The second part of this work contains of CSR governing document analysis to determine the CSR situation in the Lithuania. It is also a practical research, which aims - to explore in Lithuania operating socially responsible bank’s CSR reports, and analyze the impact of organization capital origin for social accountability. To achieve this goal, there was applied comparative and content analysis of banks sustainability reports. The paper examines four banks operating in Lithuania, which belongs to the United Nations Global Compact (hereinafter – UNGC ), social responsibility reports, the two of them are Lithuanian capital (limited company “Šiaulių bankas” and private limited company “Medicinos bankas”) and two of them are foreign-owned banks (limited company “SEB” and limited company “Swedbank”). The research results showed that hypothesis was confirmed. There are significant differences between Lithuanian and foreign-owned banks in social accountability. Lithuanian capital banks reports showed just current situation. Sustainability reports haven’t showed progress which was made in reporting period, in addition to that sustainability reports also have showed that banks have no prospects for the future. Conversely, foreign - owned banks delivered detailed current situation, and to an emphasis changes during the reporting period, they submitted graphical and numerical expressions. Foreign – owned banks also provides future goals and perspectives. |
