| The report of the 19 th National Congress clearly stated that it is necessary to promote green development,accelerate the establishment of a legal system and policy orientation for green production and consumption,and establish and improve an economic system with a green and low carbon cycle.To build a market-oriented green technology innovation system and develop green finance,the green credit policy is a very important means.In the process of implementing green credit by banks,the disclosure of green credit-related information is a key link,and it is also a decisive factor that reflects the transparency of green credit.On the one hand,the current status of China’s banking green credit information disclosure is not optimistic.The overall level of disclosure is relatively low,and it cannot meet the requirements of the public and stakeholders on the right to know environmental information.On the other hand,China’s system for the disclosure of green credit information is still not perfect,there are many deficiencies,lack of binding and guiding ability for the bank,which badly affects the realization of sustainable credit policy transparency and the development of green credit.Therefore,we must pay attention to the issue of green credit information disclosure in the banking industry and propose improvement measures in time so that we can operate the green credit policy and promote the green development of China’s green finance.This article first elaborates the research background and importance of the article,and makes a comprehensive review of the development of green credit at home and abroad and the research of its information disclosure.After defining related concepts of banking green credit information disclosure,the theoretical foundations related to the disclosure of green credit information including environmental rights,environmental information rights,and environmental information disclosure were introduced.Secondly,we introduced the foreign green credit information disclosure systems such as the Equator Principles,GRI,TCFD Working Group recommendations and reports,and the sustainable development information disclosure results of ABN Amro,one of the world’s leading “Equator Banks”,and introduced them to the domestic green.A comparative analysis of the establishment of credit information disclosure system and the status quo of the implementation,and then integrated the domestic and foreign green credit information disclosure system and China’s national conditions,tobuild a new GCID system for China’s green credit information disclosure standards.Once again,the qualitative indicators and quantitative indicators in the GCID system were assigned to evaluate the status of China’s banking green credit information disclosure,and it was concluded that the overall disclosure rate of China’s banking green credit information is low,and The disclosure of indicators is relatively scarce.The focus of disclosure is not on key indicators.Selective disclosure is a serious phenomenon and it is in a formality.Finally,it discusses the perfection of China’s banking green credit information disclosure system and puts forward some suggestions: In terms of the law,we should improve the legal hierarchy of bank’s green credit information disclosure,standardize the contents of information disclosure,and establish and improve the bank’s accountability system for green credit information disclosure responsibility.In terms of supervision,the Bank established a unified banking industry green credit information disclosure supervision laws and regulations system and disclosure supervision mechanism,and tried to establish a banking green credit information disclosure rating mechanism;in the bank,it should establish a sound green credit operation mechanism and establish Responsibility for allocating and investigating mechanisms,and then improving the professionalism of green credit information disclosure personnel.This article not only provides some reference for the domestic practice of research on green credit information disclosure in the future,but also,to a certain extent,promotes the voluntary and active disclosure of information on green credit by the Chinese banking industry,with a more positive attitude and faithful performance of its own Social responsibility. |
