我国上市商业银行社会责任信息披露现状——基于国有、股份制和城商行的对比分析

The Current Situation of Social Responsibility Information Disclosure of Commercial Banks in China:Based on Contrastive Analysis of Different Types of Banks

本文选取我国成立时间较早,且资产规模较大的18家商业银行为研究对象,从社会责任报告内容的充实度、信息披露的完整性、可信度、规范性等多维度,分析了我国国有、股份制、城市商业银行三种不同类型商业银行的社会责任报告信息披露情况。在此基础上,总结了存在的问题并提出改进信息披露质量的建议。

Selecting 18 commercial banks which have long history and large scale of assets as the research objects,this paper analyzes situation of information disclosure of social responsibility reports of three different types of commercial banks,which are state-owned commercial banks,joint-stock commercial banks and urban commercial banks,we organize our analysis from six aspects including the content of social responsibility reports,the integrity,credibility,standardization and comparability of information disclosure.Based on above analysis,it detects problems existed and puts forward suggestions to improve the quality of information disclosure.