The Influence Of The Information Disclosure On The Social Responsibility Of Commercial Banks On Its Value

Commercial Banks,because of their special status of financial intermediary and financing,play an irreplaceable role in China's economic development,and commercial Banks inevitably bear more social responsibilities.This article first introduces the concept of social responsibility,and then define the information disclosure of social responsibility and corporate value,then combined with previous research,do the research on the relationship between company social responsibility and company value of the literature on the comb,,this article is based on Shanghai Pudong development bank as a case study of commercial bank information disclosure of social responsibility of the company value influence.By collecting the corporate social responsibility reports released by China's listed Banks,this paper analyzes the company social responsibility information in China's banking sector and the problems it present.Then,by focusing on the fulfillment of social responsibility of SPD bank,this paper analyzes the social responsibility report published by SPD bank in detail.Finally,in this paper,the empirical part from Shanghai Pudong development bank in 2009-2017 social responsibility report disclosed in the key data to select several indicators,and to extract the key data of family composition analysis for the social responsibility report of calendar year comprehensive evaluation index as explain variables,Tobin Q as explained variable to reflect the value of the company,and through the regression analysis to study the key data in social responsibility report in influence on the value of the company,concluded that Shanghai Pudong development bank information disclosure of social responsibility to the company value has a negative correlation effect.Through the case of Shanghai Pudong development bank,We can put forward some suggestions for how commercial banks can improve their social responsibility reporting.