中外商业银行社会责任报告对比研究——以建设银行和花旗银行(中国)为例  

Comparative Study on Social Responsibility Reports of Chinese and Foreign Commercial Banks——Take China Construction Bank and Citibank(China) for Example

作　　者：吴丹红 邹雄 WU Dan-hong;ZOU Xiong(School of Economics and Management,Hubei University of Technology,430068,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《特区经济》2022年第4期91-94,共4页Special Zone Economy

基　　金：教育部人文社会科学研究一般项目“制度逻辑、组织反应与企业社会责任报告行为的动态匹配及影响机理研究”(19YJA790090);湖北工业大学大学生创新创业训练计划项目“制度逻辑、企业社会责任报告反应策略及行为表现研究”(S201910500053)的阶段性研究成果。

摘　　要：在我国,越来越多的企业开始主动承担社会责任并及时披露责任报告,而企业社会责任报告作为一个充满特色的、迥异于传统财务会计报告的信息披露行为,不同行业的企业在披露的过程中会表现出不同的偏好,利益相关者们往往更关注一些社会责任敏感型的高排放、高污染企业,而对于银行等相关行业关注度较少。本文收集了建设银行与花旗银行(中国)2016—2020年度企业社会责任报告,欲从形式、内容、质量三个方面进行对比分析,并以此为依据,指出两者在社会责任报告披露中存在的异同,为我国商业银行更好地履行社会责任提供一些参考建议。In China,more and more enterprises begin to take the initiative to assume social responsibility and timely disclosure of responsibility report,and corporate social responsibility report as a full of characteristics Different from the information disclosure behavior of traditional financial accounting reports,enterprises in different industries will show different preferences in the process of disclosure.Stakeholders tend to pay more attention to some high-emission and high-pollution enterprises sensitive to social responsibility,and pay less attention to banks and other related industries This article has collected the China construction bank and citibank(China),2016-2020 annual corporate social responsibility report,from form to content quality three aspects were analyzed and on this basis,pointed out our country state-owned Banks and foreign Banks in the similarities and differences exist in the social responsibility report disclosure,for our country commercial bank to better fulfill the social responsibility to provide some reference Suggestions.

关 键 词：银行业 企业社会责任报告 

分 类 号：F833[经济管理—金融学]