Empirical Research on Effecting Factors of CSR Report of Commercial Banks in China

摘要

Corporate social responsibility is an important value orientation of economic and social development. As financial services intermediaries, the commercial banks for a country's economic health are particularly important. Actively fulfilling their social responsibilities is also an effective way to enhance the competitiveness of banks. In-depth study on the disclosure status and impact factors of commercial banks' social responsibility reports has an important significance to improve the performance of Chinese banks. This paper applied the annual social responsibility reports of China's commercial banks from 2005 to 2008 as study samples, established the social responsibility information disclosure index evaluation system combining with the characteristics of banking. The empirical study of the quality and influencing factors of banks' social responsibility information disclosure found that (1) the information disclosure of social responsibility of China's banks was better on the overall; (2) bank size, whether the listed or not, and the times were important factors; (3) the impact of asset quality, risk control, the proportion of independent directors were not very stable, and bank performance did not show a significant effect. According empirical findings, this paper made the corresponding recommendations for improving commercial banks' CSR disclosures.