商业银行社会责任的评价指标体系研究 Rating System of the Social Responsibility of Commercial Banks in China

本文借鉴企业社会责任层级理论将商业银行社会责任划分为经济、社会、环境三个维度，筛选关键观测点并利用层次分析法确定权重，尝试建立商业银行社会责任评价指标体系。作者以2014~2016年我国16家上市商业银行为样本，应用上述指标体系，对不同类型银行社会责任的履行结果进行比较。研究发现，国有控股商业银行社会责任表现稳定，在盈利和风险管控能力上表现突出；股份制商业银行由于经济规模、发展方向各异，在社会责任旅行方面表现出较大差异，其中民生银行和兴业银行分别在社会和环境责任领域表现突出，处于银行业领先水平；3家城市商业银行在样本期间发展迅猛，并具有地区发展优势，在社会和环境两个维度的表现均优于其他两类银行。 In this paper, the social responsibility of commercial banks is divided into three dimensions: eco-nomic, social and environmental. Selecting key points of observation and applying the analytic hierarchy process (AHP) to determine the index weights, we try to establish a rating system to evaluate the social responsibilities of commercial banks. In the empirical study, we selected all 16 listed commercial banks in China from 2014 to 2016 as our samples, and compared the perfor-mance of social responsibilities within different types of banks. We found that the state-controlled commercial banks showed stable performance and did best in profitability and risk management. Due to the different economic size and development direction, the social responsibility performance of joint-stock commercial banks varies. Among them, China Minsheng Bank and Industrial Bank performed well in the field of social and environmental responsibility separately, leading the banking industry. With the advantages of regional development, the three urban commercial bank samples developed rapidly and outperformed the other two types of banks in both social and en-vironmental dimensions.