I och med att CSR är komplext inom banksektorn (Wu och Shen, 2013) och att begreppet god rapporteringssed introduceras i denna studie, bör det uppmärksammas att mätningsverktyget inte är fulländat utan kräver ytterligare bearbetning. Vidare behöver mätningen upprepas i nya studier med större urval för att kunna avgöra om god rapporteringssed speglar god sed för bankers CSR-rapportering. På så sätt kan det också kontrolleras om den här studiens resultat gällande förklaringsfaktorer är beständiga. Det är även intressant att beakta fler
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förklaringsfaktorer än land, storlek och tid. samt att upprepa studien efter det att EU-direktivet 2017 har trätt i kraft för att se om detta förändrat nivån av god rapporteringssed. Vidare kan det vara relevant att genomföra intervjuer med personal som är ansvariga för bankers CSR-rapportering, för att undersöka hur de ser på sitt samhällsansvar och om det finns ett behov av CSR-standarder som är anpassade efter bransch
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