Several areas are emerging for future research.Apart from studies on larger samples of banks, studies on SR communication in organizations’missions, visions and values in multinational
banks and their subsidiaries would matter.Comparative studies of different sectors that would further confirm if the filtration effect persists are also needed. Case studies conducted on the sample of managers from parent banks would facilitate understanding of the reasoning behind
the decision on SR communication worldwide. Finally, research on different policies for fostering SR activities in underdeveloped and developing countries could further uncover possible links between national SR initiatives and MNCs behavior