The Research Of Corporate Social Responsibility Information Disclosure Of Listed Bank In Shang Hai Stock Exchange

The public more and more attention to corporate social responsibility due to various social and environmental problems in western countries'economic development process since 60 years of the 20 century. Corresponding, the research of corporate social responsibility on academia and practice is gradually increasing and deepening. By western countries to influence and many problems in economic development in our country, people more and more think highly of carrying out corporate social responsibility and studying theory. But overall this field is infancy in our country.Corporate social responsibility information disclosure is the best way to stakeholders understand the fulfillment of corporate social responsibility, so it plays an irreplaceable role. A variety of related guidelines which encourage companies to publish social responsibility reports and disclose social responsibility information have been promulgated in recent years. It reflects our country attention to corporate social responsibility. Because social responsibility and social responsibility accounting research is still in the initial stage in our country, even as corporate social responsibility information has becomes a hot spot, it's achievement is limit. There are less studies that relate to a particular industry in existing research.The healthy development of financial business related to the healthy development of the national economy. As financial regulations and policies to constantly adjust in our country, financial market is constantly improved. And market competition has gradually established. The banking sector is moving towards commercialization, modernization and globalization. But there are some problems which do not help enterprises to long-term development and damage some relevant persons. Eventually they are not advantaged to establish harmonious society in our country. So the research of corporate social responsibility information disclosure in banking business is great significance.In this context, this paper selected social responsibility reports or annual reports of listed banks in Shanghai stock exchange and Agricultural bank in 2007 and 2008, using descriptive statistical analysis analyze the current situation of the banks'social responsibility information disclosure. The consequences show:The banks mainly disclose corporate social responsibility information in the form of social responsibility report; And the structure is clear; qualitative and quantitative information are combined; The situation of social responsibility information disclosure in 2008 is better than in 2007; Banks focus on disclosure of corporate financial information; The information is not comprehensive, and there is non-negative information, the consistency of information is poor. Finally, some suggestions are given. That is, all departments should play a role which could strengthen and improve the social responsibility information disclosure.