Abstract:

Corporate social responsibility (CSR) has been approached in the accounting theory for over three decades. Furthermore, financially successful companies are reporting the environmental and social issues in their annual financial statements, making them more accountable towards different stakeholder groups. The purpose of our paper is to analyze the current corporate social reporting practices and to identify the type of information disclosed in annual report in Albania. This analysis is focused on the CSR of the commercial banks operating in Albania carrying out a comparative survey. Furthermore, the annual financial reports are analyzed and compared in order to highlight the disclosure of CSR. This research presents the main findings through the content analysis of financial reports as well through the presentation of examples on social disclosures.

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