Model of Corporate Social Responsibility Based on Transparency in the Digital Ecosystem of Bank Resalat Using Meta-Synthesis
Keywords:
Corporate Social Responsibility, Transparency, Digital Ecosystem, Bank ResalatAbstract
This study aims to design a Corporate Social Responsibility (CSR) model based on transparency within the digital ecosystem of Bank Resalat. The primary objective is to identify the key components and subcomponents necessary for a transparent CSR approach, emphasizing the digital platforms and social media's role in fostering trust. To achieve this, a meta-synthesis method is applied, analyzing scholarly articles published between 2000 and 2025, sourced from reputable academic databases such as ProQuest, Web of Science, Emerald, and Elsevier. Data collection involves systematic elimination sampling and content analysis of 34 selected studies. The PEISMA framework is utilized for coding and categorizing these components. The results highlight several critical components of transparency in CSR, including digital reporting, stakeholder interaction, protection of customer data, digital education, and the use of new technologies for transparency. These findings emphasize the importance of digital transparency in enhancing trust and brand loyalty, positioning Bank Resalat as a leader in digital banking. The study concludes that a structured CSR model based on transparency can guide banks in effectively engaging with their communities, thereby improving their brand perception and performance.
Downloads
References
Alcaide González, M. Á., De La Poza Plaza, E., & Guadalajara Olmeda, N. (2020). The impact of corporate social responsibility transparency on the financial performance, brand value, and sustainability level of IT companies. Corporate Social Responsibility and Environmental Management, 27(2), 642-654. https://doi.org/10.1002/csr.1829
Baraibar-Diez, E., & Sotorrío, L. L. (2018). The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation. Revista Brasileira de Gestão de Negócios, 20, 05-21. https://doi.org/10.7819/rbgn.v20i1.3600
Budiman, S. (2021). The effect of social media on brand image and brand loyalty in generation Y. The Journal of Asian Finance, Economics and Business, 8(3), 1339-1347. https://www.researchgate.net/publication/357367660_The_Effect_of_Social_Media_on_Brand_Image_and_Brand_Loyalty_in_Generation_Y
Catlin, T., Scanlan, J., & Willmott, P. (2015). Raising your digital quotient. McKinsey Quarterly(3), 30-43. https://www.mckinsey.de/~/media/McKinsey/Business%20Functions/Strategy%20and%20Corporate%20Finance/Our%20Insights/Raising%20your%20Digital%20Quotient/Raising_your_Digital_Quotient.pdf
Chen, Z., Ji, X., Li, M., & Li, J. (2023). How corporate social responsibility auditing interacts with supply chain information transparency. Annals of Operations Research, 329(1), 1221-1240. https://doi.org/10.1007/s10479-022-04601-x
Cheng, G., Cherian, J., Sial, M. S., Mentel, G., Wan, P., ÁlvarezOtero, S., & Saleem, U. (2021). The relationship between csr communication on social media, purchase intention, and ewom in the banking sector of an emerging economy. Journal of Theoretical and Applied Electronic Commerce Research, 16(4), 1025-1041. https://doi.org/10.3390/jtaer16040058
Cho, S. Y., Lee, C., & Pfeiffer, J. R. J. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32(1), 71-83. https://doi.org/10.1016/j.jaccpubpol.2012.10.005
Dehghani Soltani, M., Shiri, A., Nesari, T., & Raoufi, M. (2018). The role of social media, transparency and social responsibility in promoting business performance of travel and tourism services companies. Tourism Management Studies, 13(43), 141-169. https://www.researchgate.net/publication/343979938_The_Role_of_Social_Media_Transparency_and_Social_Responsibility_in_Promoting_Business_Performance_of_Travel_and_Tourism_Services_Companies
Elliott, K., Price, R., Shaw, P., Spiliotopoulos, T., Ng, M., Coopamootoo, K., & Van Moorsel, A. (2021). Towards an equitable digital society: artificial intelligence (AI) and corporate digital responsibility (CDR). Society, 58(3), 179-188. https://doi.org/10.1007/s12115-021-00594-8
Frynas, J. G. (2010). Corporate social responsibility and societal governance: Lessons from transparency in the oil and gas sector. Journal of Business Ethics, 93(Suppl 2), 163-179. https://doi.org/10.1007/s10551-010-0559-1
Haroon, M., Ullah, M., Li, Z., Zhu, S., Wang, J., & Hsueh, C. P. E. (2025). Impact of emerging technologies on corporate social responsibility in mining industry. Resources Policy, 102, 105454. https://doi.org/10.1016/j.resourpol.2024.105454
Heim, H. (2022). Digital fashion revolutions: supply chain transparency, digitalization and the non-disclosure paradox. Fashion Practice, 14(3), 329-351. https://doi.org/10.1080/17569370.2022.2118975
Heinberg, M., Liu, Y., Huang, X., & Eisingerich, A. B. (2021). A bad job of doing good: does corporate transparency on a country and company level moderate corporate social responsibility effectiveness? Journal of International Marketing, 29(2), 45-61. https://doi.org/10.1177/1069031X20981870
Hendijani Zadeh, M. (2021). The effect of corporate social responsibility transparency on corporate payout policies. International Journal of Managerial Finance, 17(5), 708-732. https://doi.org/10.1108/IJMF-07-2020-0386
Hohnen, P., & Potts, J. (2007). Corporate social responsibility: An implementation guide for business. https://www.iisd.org/system/files?file=publications/csr_guide.pdf
Huda, M., Sutopo, L., Liberty, Febrianto, & Mustafa, M. C. (2022). Digital information transparency for cyber security: critical points in social media trends. In Future of Information and Communication Conference (pp. 814-831). https://doi.org/10.1007/978-3-030-98015-3_55
Jha, A., & Cox, J. (2015). Corporate social responsibility and social capital. Journal of Banking & Finance, 60, 252-270. https://doi.org/10.1016/j.jbankfin.2015.08.003
Jiang, M., Ahmad, N., Arshad, M. Z., & Liu, C. (2025). From digital corporate social responsibility (CSR) to consumer voice: Shaping CSRspecific electronic word of mouth in hospitality industry. Journal of Hospitality Marketing & Management, 34(4), 574-607. https://doi.org/10.1080/19368623.2025.2449860
Kozłowski, Ł., & Kuchciak, I. (2021). Small local banks in social media: converting social responsibility into consumer attention and economic outcomes. Journal of Business Economics and Management, 22(4), 958-987. https://doi.org/10.3846/jbem.2021.14721
Lee, A., & Chung, T. L. D. (2023). Transparency in corporate social responsibility communication on social media. International Journal of Retail & Distribution Management, 51(5), 590-610. https://doi.org/10.1108/IJRDM-01-2022-0038
Liu, Y., Heinberg, M., Huang, X., & Eisingerich, A. B. (2023). Building a competitive advantage based on transparency: when and why does transparency matter for corporate social responsibility? Business Horizons, 66(4), 517-527. https://doi.org/10.1016/j.bushor.2022.10.004
Madsen, P. (2009). Dynamic transparency, prudential justice, and corporate transformation: Becoming socially responsible in the internet age. Journal of Business Ethics, 90(Suppl 4), 639-648. https://doi.org/10.1007/s10551-010-0597-8
Martínez-Ríos, F. O., Marmolejo-Saucedo, J. A., & Abascal-Olascoaga, G. (2020). A new protocol based on blockchain technology for transparent operation of corporate social responsibility. In Strategy, power and CSR: Practices and challenges in organizational management (pp. 205-233). https://doi.org/10.1108/978-1-83867-973-620201012
Niu, Z., Wang, C., Wang, C., Wang, X., & Zhu, Z. (2025). Information interactions on social media platforms and the quality of corporate social responsibility disclosure: Evidence from Chinese listed firms. Corporate Social Responsibility and Environmental Management, 32(1), 234-252. https://doi.org/10.1002/csr.2954
Park, H. J., & Ha, M. H. (2020). Corporate social responsibility and earnings transparency: Evidence from Korea. Corporate Social Responsibility and Environmental Management, 27(3), 1498-1508. https://doi.org/10.1002/csr.1922
Permatasari, A. N., Soelistiyowati, E., Suastami, I. G. A. P. P., & Johan, R. A. (2021). Digital public relations: trend and required skills. Jurnal Aspikom, 6(2), 373-386. https://doi.org/10.24329/aspikom.v6i2.836
Phan, C. X., Le, L. V., Duong, D., & Phan, T. C. (2021). The impact of corporate social responsibility on brand image: A case study in Vietnam. The Journal of Asian Finance, Economics and Business, 8(4), 423-431. https://koreascience.kr/article/JAKO202109554061392.page
Ramírez, Y., & Tejada, Á. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701-732. https://doi.org/10.1108/JIC-02-2019-0039
Reid, A., & Ringel, E. (2025). Digital intermediaries and transparency reports as strategic communications. The Information Society, 41(2), 91-109. https://doi.org/10.1080/01972243.2025.2453529
Reid, A., Ringel, E., & Pendleton, S. M. (2024). Transparency reports as CSR reports: motives, stakeholders, and strategies. Social Responsibility Journal, 20(1), 81-107. https://doi.org/10.1108/SRJ-03-2023-0134
Reischauer, G., Hess, T., Sellhorn, T., & Theissen, E. (2024). Transparency in an Age of Digitalization and Responsibility. Schmalenbach Journal of Business Research, 76(4), 483-494. https://doi.org/10.1007/s41471-024-00203-4
Ren, Y., Liu, X., & Zhu, Y. (2025). Can the development of digital finance and information transparency improve enterprise investment efficiency? Finance Research Letters, 73, 106597. https://doi.org/10.1016/j.frl.2024.106597
Saner, R., Yiu, L., & Nguyen, M. (2020). Monitoring the SDGs: Digital and social technologies to ensure citizen participation, inclusiveness and transparency. Development Policy Review, 38(4), 483-500. https://doi.org/10.1111/dpr.12433
Sari, R., & Muslim, M. (2024). Corporate Transparency and Environmental Reporting: Trends and Benefits. Amkop Management Accounting Review (AMAR), 4(1), 1-18. https://doi.org/10.37531/amar.v4i1.1448
Singh, S. (2024). Corporate Responsibility: Transparency and Disclosure. https://doi.org/10.2139/ssrn.5094766
Tapscott, D., & Ticoll, D. (2003). The naked corporation: How the age of transparency will revolutionize business. Simon and Schuster. https://books.google.com/books/about/The_Naked_Corporation.html?id=HcBWcUZo9p8C
Toukabri, M., & Chaouachi, M. (2025). Exploring the Influence of Corporate Social Responsibility, Blockchain Transparency, and Cultural Alignment on Consumer Trust and Premium Pricing Willingness for Local Food in Saudi Arabia. Current Research in Nutrition & Food Science, 13(1). https://doi.org/10.12944/CRNFSJ.13.1.20
Uvet, H., Park, A., Dickens, J., Oh, J., & Hazen, B. (2025). How blockchain technology utilization influences corporate social responsibility through supply chain transparency and the role of supplier risk. The International Journal of Logistics Management. https://doi.org/10.1108/IJLM-04-2024-0245
Van der Merwe, J., & Al Achkar, Z. (2022). Data responsibility, corporate social responsibility, and corporate digital responsibility. Data & Policy, 4, e12. https://doi.org/10.1017/dap.2022.2
Watts, S. (2015). Corporate social responsibility reporting platforms: enabling transparency for accountability. Information Technology and Management, 16(1), 19-35. https://doi.org/10.1007/s10799-014-0192-2 10.1007/s10799-014-0198-9
Wild, J. J., & Wild, J. M. (2023). Corporate social responsibility and disclosure transparency. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-08-2022-0309
Wu, Y., Zhang, K., & Xie, J. (2020). Bad greenwashing, good greenwashing: Corporate social responsibility and information transparency. Management Science, 66(7), 3095-3112. https://doi.org/10.1287/mnsc.2019.3340
Wu, Z., & Dai, Y. (2025). Signal of Financial or Performance Transparency? The Impact and Mechanisms of Nonprofit Transparency on Donation Willingness. Public Performance & Management Review, 130. https://doi.org/10.1080/15309576.2025.2465750
Yamuna, S. M., & Madhuvarsini, C. P. (2025). Ethical Data Practices In The Digital Age: Ensuring Privacy, Transparency, And Accountability. PSG College of Arts & Science, 59.
Yu, W., Zhou, J., He, M., & Si, D. (2022). Does brand truth-telling yield customer participation? The interaction effects of CSR strategy and transparency signaling. Behavioral Sciences, 12(12), 514. https://doi.org/10.3390/bs12120514
Zakaria, M., Aoun, C., & Liginlal, D. (2021). Objective sustainability assessment in the digital economy: An information entropy measure of transparency in corporate sustainability reporting. Sustainability, 13(3), 1054. https://doi.org/10.3390/su13031054
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2025 Masood Kermani (Author); Mohammad Reza Karimi Kundazi (Corresponding author); Abdolrahim Rahimi (Author)

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.