Divulgación de la información de responsabilidad social en las cooperativas de crédito y cajas de ahorros aragonesas

The aim of the present work is to evaluate the corporate social performance of savings banks and cooperative banks from Aragon by analysing the information disclosed by these firms. We have developed a model to measure the corporate social performance reported by these banks, based on their interaction with their stakeholders. Moreover, the quantitative analysis is complemented by interviews. The main results show that the information on these issues disclosed in 2004-2008 is limited and mainly focuses on corporate governance and community concerns. However, we have observed a positive trend in the social performance information disclosed. The number of organisations that publish a sustainability report has grown from one in 2004 to three in 2008. This could indicate that savings banks and cooperative banks in Aragón are showing increasing interest in corporate responsibility principles and transparency. [PUBLICATION ABSTRACT]