The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual\nreports for the year 2011 were scrutinized using content analysis. Five categories of\ndisclosure were chosen in line with the Code of corporate governance and prior studies. Due\nto the small number (20) of banks operating in the country all banks were selected. Findings\nshow that banks with higher visibility disclose more CSR information thus confirming that the\nlegitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is\nprevalent among all banks but forty percent of banks disclose CSR information relating to\none category only showing a narrow view of CSR. The primary area of disclosure is ââ?¬Ë?Human\nresourcesââ?¬â?¢ which is at odds with previous studies. The paper contributes to the scarce\nliterature on CSR disclosures by banks in a developing country.
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