Development of taxonomy for Spanih Credit Institutions

This article describes the classification of stakeholders. The goal is to find distinct profiles of credit institutions, depending on their degree of concern about CSR. 57 Spanish credit institutions answered a survey. The results show the interest of such institutions in CSR in relation to the whole Spanish financial sector. The article distinguishes 3 clusters depending on the institutions' approach to CSR, that is, whether they focus on employees, society or regulations.