ABSTRACT
This study is a comparative analysis of how three Nigerian commercial banks – United Bank of Africa (UBA), Zenith Bank, and Fidelity Bank—approach environmental sustainability in their CSR initiatives. Employing a qualitative approach and rooted in stakeholder theory, the research utilizes thematic analysis of the banks’ 2022 CSR and sustainability reports, exploring strategic areas such as energy consumption, carbon emissions, waste management, and water efficiency. While all banks exhibit commitment to environmental sustainability, UBA and Zenith Bank rely on generic statements or graphical representations, contrasting with Fidelity Bank’s detailed descriptions in the area of CSR initiatives for environmental sustainability.
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