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Keywords: Spanish savings banks
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2016) 7 (1): 125–151.
Published: 07 March 2016
... in the design of measures for corporate social performance (CSP). Design/methodology/approach – This study develops a theoretical framework of CSR and provides conceptual considerations to improve the measurement of CSP. The example of Spanish savings banks is used to illustrate the complexity...
