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企业社会责任是经济全球化发展中各国的共识,作为金融业的重要组成部分和关系国民经济命脉的重要骨干,银行业更应肩负着重要社会责任。本文通过梳理银行业的披露社会责任报告发展历程,对16家上市商业银行披露2008-2015年的社会责任报告进行统计并分析原因,以期为今后社会责任信息披露研究提供参考。
Corporate social responsibility is the consensus of all countries in the development of economic globalization. As an important part of the financial industry and an important backbone of the lifeline of the national economy, the banking industry should shoulder important social responsibilities. By reviewing the development history of social responsibility disclosure in banking industry, this paper analyzes the social responsibility reports released by 16 listed commercial banks in 2008-2015 and analyzes the reasons, in order to provide reference for the future research on social responsibility information disclosure.