基于生命周期视角的企业社会责任假设检验——以我国上市商业银行为例

The Empirical Study on the Choice of Corporate Social Responsibility from the Perspective of Life-Cycle——A Case Study of Listed Commercial Banks in China

银行积极承担社会责任不仅有利于银行自身的可持续发展,也有利于优化资源配置以及抵御风险,同时也为利益相关者及监管部门评价其社会责任的履行状况提供了依据。文章以我国已上市的16家商业银行为样本,运用现金流法对不同生命周期阶段的社会责任进行量化分析,分析结果显示了我国银行业在企业社会责任报告的披露与履行方面上实践和理论研究之间的差异,为我国银行业可持续发展提供理论借鉴。

The bank＇s taking the social responsibility is not only conducive to the sustainable development of the bank itself, but also conducive to the increase of social wealth, optimizing the allocation of resources and resisting the fi nancial risks, as well as provide a basis of evaluating the bank＇s social responsibility quality for stakeholders and the regulatory authorities. This article takes 16 listed commercial banks in China as the sample, analyzes the banking industry＇s disclosure and performance of the corporate social responsibility report of China.The result shows the different choices between the theory and practice research in terms of the disclosure and performance of the corporate social responsibility, thus it can provide theoretical reference for the sustainable development of China＇s banking industry.