The Research On Social Responsibility Information Disclosure Of Listed Banks In China

With economic development,the purpose of a corporation is not limited to making profits;social responsibility has become a very important aspect.Foreign academics and practitioners put a lot of attention on social responsibility and social information disclosure.In spite of the lack of research of social responsibility,there are more and more researchers devote to it in China.In existing research,the study of social responsibility information disclosure related to fewer industry-specific,not even to say commercial banks.Commercial banks are the basic unite of the financial industry.They accumulate huge amounts of money,have a higher decision-making power and voice in the allocation of money.It is important for commercial banks to do good social responsibility information disclosure.Social responsibility information disclosure can place commercial banks under the supervision of the market;make them protect the interests of bank sstakeholders.prompting commerial banks to fulfill social responsibility.In this context,the paper selects 2010 Social Responsibility Report of 16 listed commercial banks in China as samples.First reviewed the study for social responsibility information disclosure,to make it clear that what commercial banks'social responsibility is;then give a qualitative analysis of selected samples' social responsibility information disclosure form,structure and content;followed by the statistical analysis.The study found that:China's listed commercial banks focus on the disclosure of the economic aspects of social responsibility information;they use independent social responsibility report as form of disclosure and independent third-party examination of the social responsibility report is not normal now.Based on the results of this study,at the end of the paper,there are some advices to improve the information disclosure of commercial banks' social responsibility.