Research On Social Responsibility Information Disclosure Of Lanzhou Bank

The theory of ‘corporate social responsibility' has been accepted widely since the1920 s.The importance and universality of enterprises' social responsibility is increasing attract the attentions of government,the public and companies.Commercial banks,play an important roles in the financial industry which as the modern economic core industry,appeal the increasing attentions on their implementation of social responsibility.Lanzhou Bank,as a typical representative of the Gansu Regional City Commercial Bank,although has not become the listed company,has issued the independent CSR reports in five consecutive years.This dissertation focus on the disclosure information of Lanzhou Bank's social responsibility,and analysis the CSR reports of 16 listed commercial banks and Lanzhou Banks from 2013 to2015 to compare the situations of information disclosure,identify the problems of Lanzhou Bank in the information disclosure.In order to enhance the degree of information disclosure,this paper will provide the corresponding suggestions and measures to resolve the problems,and offer the experiences for the other unlisted commercial banks ' CSR practice and information disclosure.This dissertation is divided in five parts:The first section is Introduction.This part is mainly discuss the research background and the significance of this topic,the status of CSR information disclosure in China and aboard.Also,explains the research methods and contents of this essay.The second section is the basic theory and relative standards.It introduce the development and change of the concept of corporate social responsibility,and the specific contents of the social responsibility for the commercial banks.Then illustrates the relative 12 types of establishment standards and corresponding characteristics for the listed commercial banks' social responsibility report.The third section is statistic analysis the CSR reports of 16 listed commercial banks during 2013 and 2015.In order to enhance the implementation of Lanzhou Bank social responsibility and improve the level of fully information disclose,this section concentrated on discuss the establishment standards,contents of report module and evaluate status to clarify the current situation of the social responsibility information disclosure of the listed commercial banks,and draw conclusions that listed banks fulfill their social responsibility more comprehensive.The fourth section is analysis the overall module and sub-module of Lanzhou Bank's CSR reports from 2013 to 2015,and find out there have several issues in information disclose:CSR concept is not clarify,have not establish the specific theory of social responsibility basedon the development vision;compare with the mainstream listed banks,the contents of module are relatively simple;there have not independent identify reports which means the deficiency of credibility;it can not provide the comprehensive and objective description of Lanzhou Bank for information users since its report focus on the positive information which means it lacks of the overall vision.The last section is provide the purposeful promotion strategy for the existing issues of Lanzhou information disclose.It including: social responsibility into corporate culture,combined with the Bank of Lanzhou focus on the strategic positioning of small and medium financial business,the Bank of Lanzhou building a good business image,to achieve long-term,sustainable development;the introduction of multiple standards,quantification,the norms of Social Responsibility Report Disclosure Project,implementation of social responsibility information disclosure work standardization;the rich content of disclosure,full disclosure of the Bank of Lanzhou related to the work of social responsibility,as well as in the social aspects of work and the future direction of development;the gradual introduction of authentication mechanism,improve the reliability of information disclosure,the Bank of Lanzhou are listed,the introduction of law firms verification report is particularly urgent;consider the establishment of CSR department in Lanzhou,the board of directors of the bank under CS R Working Committee,to better promote the implementation of corporate social responsibility.