The Role of EU Legislation and Corporate Social Responsibility in Dealing with Greenwashing in the Spanish banking sector : A comparative case study between a commercial bank, Santander Bank, and a cooperative bank, Caja Laboral Popular Bank
Sammanfattning: The present thesis is a comparative case study between two banks in Spain, a commercial bank, Santander, and a cooperative one, Caja Laboral Popular. The purpose is to be investigated whether the implementation of Corporate Social Responsibility (CSR) by those banks, as well as the EU legislation, is in compliance with CSR theory or whether it is a "greenwashing." In order for that to be answered, the annual reports of both banks will be examined, to see whether they are in compliance with CSR theory and the respective EU legislation. Furthermore, the respective EU legislation will be examined as well, to see whether it is in compliance with CSR theory.
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