Purpose – The purpose of this research is to study the difference between the CSR reporting and the CSR execution in the Lebanese banking sector specially during the current financial crisis and lack of trust between the customers and the banks‟ administration as a whole. Design/methodology/approach – To proceed with this study, we used the quantitative method by extracting data and information for 13 Lebanese banks and calculating the sovereign exposure debt of all these banks separately and comparing them to their disclosed CSR practices. Findings – Our research showed that not all CSR actions ...