Corporate Social Responsibility Information Disclosure On Banking Industry In China

Recent years, the development of economy of our country has a good trend. People’s quality of life improves steadily. The government, companies and consumers also focus on the question of whether companies should fulfill social responsibility. As a result, companies’managers begin to explore how to balance the relationship between the pursuits of economic benefits and fulfill the social responsibility. Take more efforts on the development of social responsibility has become a top priority. As the government and companies will gradually put the issue of the performance of the social responsibility on the agenda. How to supervise corporate social responsibility behavior lies ahead. Internationally, advocate the companies to fulfill more social responsibility and positive for information disclosure has gradually become an important value orientation of social and economic development. Today, with the SA8000, AA1000and the other international norms and standards, us-funded enterprises perform then one by one. And the companies corporate their social responsibility reports regularly. On the other hand, the financial industry, especially banking, has been in a pivotal position and plays a huge role. If the financial institutions slam the social responsibility which they should take on, it’s likely to trigger a financial crisis, and is bound to great harm to society, country and the world. According to above, this article discusses our banking industry corporate social responsibility information disclosure and the influencing factors of this topic have far-reaching practical significance.In this paper, China’s listed Banks in2008-2011social responsibility report released as sample, using the "China banking work social responsibility evaluation system" which issued by banking association in2010. And then, we use a quantitative processing on the social responsibility information disclosure of listed Banks. Then we get the Chinese listed Banks from2008to2011social responsibility information disclosure index and we analyze and evaluate the results. Then on the basis of above analysis and the reference literature, this article will select the influencing factors of corporate social responsibility information disclosure level and put forward the research hypothesis. And by using multiple linear regression models to test our hypothesis, we get our conclusion. In the end, this paper will be based on the above research results to improve the disclosure of the information disclosure issues and put forward the reliable opinion and the suggestion. We hope this paper can further improve the quality of banks’ fulfillment of the social responsibility.