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The Corporate Social Responsibility(CSR) Information Disclosure And Obligation Fulfillment Of Chinese Listed Banks

Posted on:2013-07-28Degree:MasterType:Thesis
Country:ChinaCandidate:J X HaoFull Text:PDF
GTID:2249330371478510Subject:Industrial Economics
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With China’s financial industry’s rapid heating up,.the banking industry in the national economy in one change makes all change the status of the relationship between the economic development and social stability, has the optimization and adjustment, reflect the capital allocation, supervision and macroeconomic role. Listed Banks’social responsibility information revelation not only helps to the society from all walks of life listed Banks pay attention to and understands the performance of the social responsibility of the enterprise market, but also brings boosts to their positive shoulders to promote the "sustainable development strategy", it is also helpful to build a harmonious society to have the important meaning.The report of Corporate Social Responsibility (CSR) is one of the most important channels for acquiring the enterprise as its economic activities on social specific interest groups and overall produce economic, environmental and social influence. Listed banks lead the social resources’efficient allocation. Development of the national economy is related to the health of the listed Banks active to corporate social responsibility, which is not only the mission and responsibilities for the state of the economy, but also the earnest expectation and extensive requirements of the whole society to the listed banks. However, the research of listed banks on corporate social responsibility information revelation is not enough and the analysis of information disclosure is not comprehensive, not very thoroughly. Therefore, this article based on listed banks’ social responsibility reports between2006-2010years, according to the listed banks’ the number of information disclosure, release frequency, subject structure, and main content, stakeholder identification, compilation basis and other information, using the stakeholder theory to analysis respectively listed banks in investors, customers, employees and the society charity, environment, community and the public, and other aspects of the duty situation, putting forward the improvement methods to promote the development of the social responsibility and the development of Chinese listed banks.From listed bank enterprise social responsibility reports on the structure of the view, the basic framework of domestic Banks social responsibility report has formed agreement. From result of evaluation of social responsibility report of Listed Banks, it is about to a mature stage and the content and style are relatively stable. From the point of view of information disclosure, the report of the social responsibility of the enterprise’s coverage category has had relatively accurate grasp. Nevertheless, management and credibility of information disclosure still need further improved.
Keywords/Search Tags:Chinese Listed Banks, Corporate Social Responsibility, InformationDisclosure
PDF Full Text Request
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