绿色金融背景下的上市银行环境信息披露研究

Research on Environmental Information Disclosure of Listed Banks under the Background of Green Finance

金融机构环境信息披露是我国绿色金融体系五大支柱之一,督促和规范金融机构披露环境信息既是夯实绿色金融发展的必要举措,也是市场经济的必然要求。本文结合国际主流的银行业七种类型披露框架标准和国内环境信息披露制度要求,深入研究了我国A股上市银行环境信息披露的现状。研究表明:我国上市银行环境治理目标披露不充分,环境治理层级总体偏低;环境治理制度和措施披露中绿色信贷内容较为完整,环境风险识别及管控措施披露仍有细化空间;绿色金融和绿色运营绩效在量化指标方面披露较少。针对上述结论,本文对比国际先进金融机构相关经验提出了我国上市银行环境信息披露的未来发展方向。

Financial institutions’environmental information disclosure is one of the five pillars of China’s green finance system.Urging and regulating financial institutions’environmental information disclosure is not only a necessary measure to consolidate the development of green finance,but also an inevitable requirement of market economy.Combined with the international mainstream seven types of banking disclosure framework standards and the requirements of domestic environmental information disclosure system,this paper deeply studies the status quo of China’s A-share listed banks’environmental information disclosure.The results show that the disclosure of environmental governance goals of listed banks in China is not sufficient,and the environmental governance level is generally low.In the disclosure of environmental governance system and measures,the content of green credit is relatively complete,and there is still room for refinement in the disclosure of environmental risk identification and control measures.Green finance and green operational performance are less disclosed in terms of quantitative indicators.In view of the above conclusions,this paper compares the experience of international advanced financial institutions and puts forward the future development direction of environmental information disclosure of listed banks in China.