This paper focus on the stakeholder theory, based on the CSR disclosure analysis and investigate the attitude of the banking institutions towards their social and environmental impact and the stakeholders’ interests relative to the CSR concerns. The analysed banks adjust their corporate behaviour according to the community expectations, experiencing a particular form of CSR, which is more orientated to the philanthropic activity. The major CSR characteristics of the Romanian banking sector highlights the commitment of the banking institutions in the sustainability framework, in order to meet the stakeholders’ expectations and to stress the organizational values, reaching in the same time a strong positive image. The value of these findings for the banking practice refers to the main directions provided by the most competitive actors on the market, in order to legitimize their activity and to offer a unitary level of integration of the stakeholder theory in the strategic CSR policy.