Research On The Corporate Social Responsibility Evaluation Index System For Of Commercial Banks In China-based On The Stakeholders Theory

With the global acceleration of economic integration among countries, regions increasingly close economic ties between, as the economy cells - enterprise profits, but also more and more attention to corporate responsibility to the society. In particular, the world's leading multinational corporations and financial groups, both have to accept and implement the social responsibility system, announced the annual social responsibility report, the establishment of internal management systems, corporate social responsibility movement has been surging.At present, joint-stock commercial banks in China has basically completed all the listed five major state-owned commercial banks, and other city commercial banks have or are in the listing, in the increasingly fierce competition, commercial banks, save for the shareholders to take profits, improve performance At the same time, how to fulfill their social responsibility to promote banks, businesses and harmonious development of society has become an urgent need to study. This paper summarizes the domestic and foreign scholars on corporate social responsibility, research results, the stakeholder theory, based on the social responsibility of commercial banks identified stakeholders, to define the content of social responsibility of commercial banks: Commercial banks in the pursuit of to maximize profits at the same time, commercial banks should carry out the respective responsibilities of stakeholders, including shareholders, customers, employees, community, environment, regulators, governments and other interests to meet. Through active participation in community welfare and charity, innovative financial products, improve professional financial services, attention to environmental protection, to support SMEs financing in support of national economic restructuring, to assume the major responsibility benefits the country. Based on the above, combined with the characteristics of China's commercial banks, the reference evaluation system of corporate social responsibility, a representative selection of the seven categories of a total of 21 indicators, the use of AHP to establish target weight, to establish a clear, easy to operate social responsibility of commercial banks evaluation index system, trying to objective and fair, comprehensive, scientific and reasonable to assess the commercial banks to fulfill their social obligations. Next, this paper has a representative collection of Industrial and Commercial Bank and Industrial Bank 2010 annual social responsibility report data on the two commercial banks try to fulfill the social responsibility to evaluate the situation, the evaluation results show that the index system needs to address some of the data authenticity and data access and other issues. Finally, to address the social responsibility of commercial banks Evaluation System application problems, this paper proposes to enhance awareness of commercial banks to fulfill their social responsibilities, the establishment of commercial banks to regularly publish social responsibility reporting, third-party independent auditing system, evaluation system and evaluation the legal system and so on.