This paper aims at identifying the factors influencing the implementation of Web accessibility by European banks . We studied a database made up of 49 European banks whose shares are included in the Dow Jones EURO STOXX TMI Banks Index . Regarding the factors for the implementation we considered three feasible reasons . Firstly WA adoption can be motivated by operational factors as WA can aid in increasing operational efficiency . Secondly we expect large banks to have higher WA levels as small firms face competitive disadvantages with regard to technology adoption . Lastly WA can also be understood as a part of the Corporate Social Responsibility strategy so the more committed a bank is to CSR the more prone it will be to implement WA . Our results indicate that neither the operational factors nor the firm size seem to have exerted a significant influence on WA adoption . Regarding CSR commitment results indicate a significant influence on WA adoption . However the effect of the influence is contrary to that hypothesized since more CSR committed banks have less accessible Web sites . A possible reason for this result is that banks not included in the CSR indexes try to overcome this drawback by engaging in alternative CSR activities such as WA . Nowadays Internet banking is a must have service for financial entities . Several authors conclude that it contributes to increase profitability and is a necessary investment to keep the custom of younger members . So Web sites are a key instrument for improving the competitive edge of banks as well as nonfinancial firms . Banks have an additional incentive to have a high quality Web site as Internet is a means of providing information to investors and other parties interacting with the bank . This factor is especially important in the case of banks whose shares are publicly traded . To assess the quality of a Web design many frameworks have been proposed by researchers . Ho proposed a framework that included criteria such as timeliness custom logistics and seasonal factors . Elliot Morup Petersen and Bjon Andersen also proposed a model which considers company information product service promotion transaction processing and customer service . Olsina Godoy Lafuente and Rossi proposed a Web site Quality Evaluation Model based on functionality usability efficiency and site reliability . Other similar proposals are those by DeLone and McLean Katerattanakul and Siau Kim Kishore and Sanders and Miranda and Ba egil . Regarding the specific case of banks Miranda Cort s and Barriuso elaborated an index for the quantitative evaluation of e banking Web sites and Bose and Leung proposed a framework to assess anti phishing preparedness of banks Web sites . However Web accessibility was not explicitly included in any of the proposed frameworks . Web accessibility entails overcoming all disabilities that prejudice Internet access it means that people with disabilities can use it and perceive understand navigate and interact with the Web and they can contribute to the Web. 


Summary: The adoption of Web accessibility by banks can be motivated by several factors. Among these we test firm size operational factors and CSR commitment. We test our hypotheses using PLS methodology and a sample of European banks. Our results indicate a significant influence of CSR commitment on WA adoption. The other two factors do not seem to exert a significant influence.