我国商业银行社会责任报告披露探析

履行企业社会责任(CSR)已经成为全球性潮流,越来越多的企业将其视为一种长期发展战略的需要。作为服务大众、经营信用、传导政策、调配资源的商业银行也应履行相应的社会责任。我国商业银行与国外商业银行相比,在信息披露尤其是社会责任报告披露方面存在较大差距。本文通过对国内外商业银行社会责任报告框架和评估标准的差异分析,找出了我国商业银行社会责任披露中存在的问题,并对完善我国商业银行社会责任报告的披露提出了建议。

Probing into China commercial bank social reponsibiltiy report disclosure

Performing corporate social responsibility （CSR） has become the global trend, more and more enterprises see it as a long-term strategic development needs. As the enterprises of servicing the public, operating credit, conducting policy and allocateing resources, commercial Banks should fulfill corresponding social responsibility. In comparison with foreign counterparts, Chinese commercial banks are still on the primary stage in practicing CSR especially in making report disclosure. By the variance analysis of social responsibility report framework and evaluation criteria on the domestic and foreign commercial Banks, this paper finds out the problems of social responsibility report disclosure on Chinese commercial banks and puts forward suggestions on perfecting the social responsibility report disclosure.