... the resource-based view theory, the upper echelons theory and the agency theory, the authors emphasise the “family control” variable to investigate whether it positively influences social information disclosure in sustainability reports. Design/methodology/approach To achieve the research purpose...

... of banking institutions. Theoretically, this paper also broadens the scope of corporate social responsibility literature by applying the resource-based view theory in finance and banking. The following sections of the study demonstrate the theoretical background and hypotheses classified into sub...