我国银行业上市公司企业社会责任信息披露研究

上海交通大学硕士学位论文我国银行业上市公司企业社会责任信息披露研究姓名：黄政申请学位级别：硕士专业：国际贸易学指导教师：任荣明20090101ICSRIIGRIKLD-GRI142006-2007SPSSIIITHERESEARCHOFCORPORATESOCIALRESPONSIBILITYINFORMAIONDISCLOSUREFORCHINA’SLISTEDBANKABSTRACTFromtheinternationalperspective,initiatingtheCorporateSocialResponsibility(CSR)hasbecomeanimportantvalueorientationineconomicalsociety;domestically,CSRisanessentialcontentofsocialsustainabledevelopment.TheperformanceandresearchofCSRstartstotakeacrucialroleinoursociety.AndinformationdisclosureisachannelthroughwhichwecanknowabouttheimplementofCSR.TheextentofintegrityofitssystemandmethodsdirectlyaffecttheperformanceofonesingleindustryorCSRofallthesociety.Thehealthydevelopmentofbankinghasgreatbearingwiththegooddevelopmentofthenationaleconomy.BankinghasspecialfunctionintheallocationofresourceswhichmakesithasindispensableeffectinimprovingtheimplementofCSR.Therefore,theresearchoninformationdisclosureofbaking’sCSRisabasingpointfortheadvanceofthewholenation’sCSRdevelopment.BasingontheanalysisoftheinternationalandnativeaccordingtheoriesandresearchconclusionsofCSRanditsinformationdisclosure,thisarticleanalyzesandcomparestheCSRinformationdisclosureguidelinesofbothforeignanddomesticenterprises.Anditselectssuitableindexesforourbankingandfoundsanewevaluationsystemforourlistedbanks’informationdisclosureoftheirCSRbyaddingsomespecializedindexesforthisindustry.Accordingtothisnewsystem,thisarticlegivesscoresforthelistedbanks’informationdisclosurereportsoftheirCSR,acquiresthedisclosurerateoftheselistedbanksandanalyzesthepresentsituation.AlsothisarticleanalyzesthecorrelationbetweenIVtheirCSRinformationdisclosureratesandtheirimportantperformanceindicators.Finally,itexplainsthereasonwhyabovetwohavecorrelationsornotandgiveoutsomesuggestionsandoutlook.Firstly,thisarticlemakescomparisonsofinternationalanddomesticCSRinformationdisclosurerules,introducesthreeforeignCSRsystems:GRIsystem,KLDCSRindexesandDowJonesCSRindexes,analyzestwomaindomesticCSRcorrelationindexessystems:AnnualReportandShenzhenStockExchangeCSRGuideline.Inthesametime,thisarticlecomparesGRIsystemwiththesetwoandselectssuitableindexesfromthemtoevaluatetheinformationdisclosureofdomesticbanking.ThisarticlealsoaddsspecialindexeswhichcanreflecttheCSRofbankingandbuildanewevaluationsystemforCSRinformationdisclosure.Secondly,accordingtothenewevaluationsystem,thisarticlescoresthe14domesticlistedbanks’informationdisclosureandthedisclosureratebasingontheirannualreportsandCSRreports.Thenitmakesanalysisonthepresentsituationofdomesticlistedbanks’CSRinformationdisclosureandconcludesthecharacteristicsandexistingproblems.Thirdly,thisarticlemakesanalysisonthecorrelationbetweendomesticbanks’majorperformanceindicatorsandCSRinformationdisclosurerates.AlsoitanalyzesthecorrelationbetweentheirmaincharactersandCSRinformationdisclosurerates.Intheend,itanalyzesthecorrelationbetweenalltheindexesandCSRinformationdisclosureandexplainsthereason.Finally,thisarticleconcludestheanalysisresultsandcombinesthequantitativeanalysiswiththeperformance.Alsoitanalyzestheexistingproblemsandgivesoutimprovingmethods.ThenitmakesanoutlookforthedevelopmentandresearchofdomesticCSRanditsinformationdisclosure.KEYWORDSCorporateSocialResponsibility,Bank,EvaluateSystem,InformationDisclosure,CorrelationAnalysis()111.12007“”80500UNGC,AA1000,SA800020062500“20062008290901.21.2.131.2.2“(AdolfA.Berle,Jr.)-(E.MerrickDoddJr.)”“(Berle)-(Manne)”5001.34(1)(2)(3)20062007SPSS17.0FORWINDOWS()(Pearson)1.45SPSS06-0762.2.11924·(OliverSheldon)1203040(ChesterBarnard)1938(DavidM.Kreps)1940”2(Bowen)1953(Bowen2050)Bowen3Bowen“”Davis,Fredrick,McGuire,WaltonBowen“”(businessman)1967(KeithDavis)“”CSRMiltonFriedman4“(IronofLaw)”7“”51960(W.C.Frederick)61963(JamesW.McGuire)1979(ArchieB.Carroll)“”,7·(HaroldKoontz)·(HeinzWeihrich)“”8KP“”“9”·M·(EdwinM.Epstein)8·P·(StephenP.Robbins)(H·Gorden)(1976)CSR10·(GeorgesEnderle)“11”(Deborah)(2005)12(1990)(2001)“”“”()(1999)(2002)(2004)(2004):;(2005)(2005)920507090212.2(Bowen)“”(businessman),(ManneBerle)(Ackerman&Bauer;Frederick)“”“”80(Frederick)(Sethi;CarrollWartrick&Cochran,Wood)(Freeman)(Clarkson;KotterandHeskett;CollinsandPorras;WaddockandGraves;Bermanetal;Romanetal)(Carroll,Logsdon&Wood)(DraytonDees)102.2.1(Davis)(Blomstrom)19711976(RobertW.Ackerman)(RaymondA.Bauer)“”“”1.2.3.4.5.1978(WilliamFrederick)“CSR1CSR2(FromCSR1toCSR2:TheMaturingofBusiness-and-SocietyThought)”11“”“”“”2.2.2(Sethi)197513“”()()()Carroll“”14“”CarrollCarrollCarroll(Wartrick)(Cochran)15“12”Wood16(Wartrick)(Cochran)WoodWoodWoodWoodWood2.2.3“”(StanfordResearchInstitute)1963(shareholder)“17”2060·(IgorAnsoff)“13”EricRhenman,·(IgorAnsoff)RussellAckoff“”1984(Freeman)——“”“”“”1814206070809021(Blair)192.2.4“”20“”1996“”5Carroll“”“”“”2015(VanLujik,2001)2.320(Maltby2004;2005)7030206070:()21“”“”“”“”(Marlin1970;Clague1970;Epstein1976)16(BowmanandHaire,1975;Ingram,1978;AlexanderandBuchho1z1978;Spicer,1978;AbbottandMonsen,1979)22(2002)5(2004)6(206)(2005)A203“”(2005)(2007)(2006)GRICSR(2006)CSR(2006)CSR(2006)(2007)(2007)()172.4CSRFriedman(1989)“”Aupperleetal.(1985)CSRCSR23