The Research Of China's Listed Bank On Corporate Social Responsibility Information Disclosure

From the international perspective, initiating the Corporate Social Responsibility (CSR) has become an important value orientation in economical society; domestically, CSR is an essential content of social sustainable development. The performance and research of CSR starts to take a crucial role in our society. And information disclosure is a channel through which we can know about the implement of CSR. The extent of integrity of its system and methods directly affect the performance of one single industry or CSR of all the society.The healthy development of banking has great bearing with the good development of the national economy. Banking has special function in the allocation of resources which makes it has indispensable effect in improving the implement of CSR. Therefore, the research on information disclosure of baking's CSR is a basing point for the advance of the whole nation's CSR development.Basing on the analysis of the international and native according theories and research conclusions of CSR and its information disclosure, this article analyzes and compares the CSR information disclosure guidelines of both foreign and domestic enterprises. And it selects suitable indexes for our banking and founds a new evaluation system for our listed banks'information disclosure of their CSR by adding some specialized indexes for this industry. According to this new system, this article gives scores for the listed banks'information disclosure reports of their CSR, acquires the disclosure rate of these listed banks and analyzes the present situation. Also this article analyzes the correlation between their CSR information disclosure rates and their important performance indicators. Finally, it explains the reason why above two have correlations or not and give out some suggestions and outlook.Firstly, this article makes comparisons of international and domestic CSR information disclosure rules, introduces three foreign CSR systems: GRI system, KLD CSR indexes and Dow Jones CSR indexes, analyzes two main domestic CSR correlation indexes systems: Annual Report and Shenzhen Stock Exchange CSR Guideline. In the same time, this article compares GRI system with these two and selects suitable indexes from them to evaluate the information disclosure of domestic banking. This article also adds special indexes which can reflect the CSR of banking and build a new evaluation system for CSR information disclosure.Secondly, according to the new evaluation system, this article scores the 14 domestic listed banks'information disclosure and the disclosure rate basing on their annual reports and CSR reports. Then it makes analysis on the present situation of domestic listed banks'CSR information disclosure and concludes the characteristics and existing problems. Thirdly, this article makes analysis on the correlation between domestic banks'major performance indicators and CSR information disclosure rates. Also it analyzes the correlation between their main characters and CSR information disclosure rates. In the end, it analyzes the correlation between all the indexes and CSR information disclosure and explains the reason.Finally, this article concludes the analysis results and combines the quantitative analysis with the performance. Also it analyzes the existing problems and gives out improving methods. Then it makes an outlook for the development and research of domestic CSR and its information disclosure.