企业社会责任信息披露与企业业绩的相关性分析——以银行业上市公司为例

文章依据我国16家上市银行2010年度企业社会责任报告以及年度报告,对其社会责任信息披露率与关键业绩指标进行了相关性分析,结果表明两者之间存在着不显著的正相关性。在定量分析的基础上,提出要推动上市银行进一步践行社会责任,需要增强银行的主动披露意识,建立环境、社会风险管理体系,同时细化社会责任信息披露行业指引,开发社会责任指数,培养第三方监督力量。

Research on Relevance between CSR Information Disclosure and Key Performance Indicators——The Case of China's Listed Banks

Through studying the information disclosed by 16 Chinese listed banks in their CSR and annual reports in 2010,the authors conclude that there is positive but insignificant relevance between their CSR disclosure rate and key performance indicators,trying to explain the possible reasons.Finally,based on the analyzing result,they suggest how to improve CSR performance in banking industry of China.