| It has been generally agreed that the present corporations should undertake social responsibilities in today's world. Following the consensus, the corporate social responsibility (CSR) has drawn an increasing concern from the scholars home and abroad. Study on CSR information disclosure could not only help and support corporations to disclose relative information comprehensively and appropriately, but also find the problems of the disclosed information which we can try to solve and therefore promote the CSR information disclosure practice.At the present, most of the researches on CSR information disclosure are aim at all or most of industries to grasp the overall situation, but very few ones have done profound research on some specific industry. However, every industry has its own characteristics, which means that their CSR information should be different. Hence, it is necessary to do target-oriented research on one of the industries.As a particularly important industry, the banking has a tremendous effect on the economic development and social security of the whole country. It influences not only its own sustainable development, but also the CSR performance of other industries by its green credit policy and corporate social responsibility strategy. Therefore, the study on information disclosure of domestic baking's CSR has a practical significance.Firstly, the paper defines the meaning of social responsibility and elaborates the relative theoretical basis for the disclosure of CSR information, including Corporate Social Response Theory, Corporate Social Performance Theory, Stakeholder Theory and Corporate Citizenship Theory. Then the paper puts forward that the Stakeholder Theory is the basic theory for the CSR information disclosure.Secondly, this article introduces some important international and domestic CSR information disclosure rules:GRI system, The United Nations Global Compact, Shenzhen Stock Exchange CSR Guideline and CSR Guideline of China's Banking Institutions. By making comparisons among the rules, this article selects appropriate indexes from them and adds some special indexes that can reflect the CSR information disclosure of China banking to create a new indexes system.Thirdly, basing on the new indexes system, the article scores the 16 domestic listed banks' CSR reports. Then the article analyzes the present situation of domestic listed banks' CSR information disclosure and summarizes the existing problems.Fourthly, the paper attempts to build a CSR model for our banking industry by learning from the relative practical experiences and research results. This model explicates the stakeholders, disclosure form, content framework and independent assurance of CSR information disclosure.Finally, the paper makes an outlook for the further research on domestic CSR information disclosure of banking industry. |
