Table 2: Level Classifications of CSR (Continued)
Authors
Level of CSR Operation
Issues
5. Mcintosh, Leipziger & Coleman (2003)
5.1 Avoidance
5.2 Compliance
5.3 Discretion
5.4 Pro-active Protect
5.1 Avoiding the law
5.2 Complying with the law
5.3 Discretionary action
5.4 Proactive action
The study of CSR in the banking business in Thailand reveals that it dominantly operates CSR as special projects, such as painting competition of primary school students, school development in the community, career development, intellectual development, public consciousness development in children and youths, book donation, learning development, and a volunteer program for injured parties. A few banks have attempted to implement CSR into ordinary work processes, such as no supporting illegal and unethical businesses, developing a system to save energy, and campaigning for recycling products. The implementation, however, is not penetrating to a core subject of CSR reflecting from the problems of stakeholders. A study of Pornchokchai (2010) indicates that many bank officers and managers embezzles money from banks and customers, banks increase fees for transactions without notification, customers complain about propriety of land after payments have been made, a senior executive changed financial information for individual interests.
A study of Parkinson (Kittiwithayanan, 2010) also revealed that in the coming years, the trend of bank and financial officers will intensely embezzle. Moreover, the first interviews of consumer experts (Vorlapanit, 2010) showed the