【作者】 陈再波；

【导师】 蒋建湘；

【作者基本信息】 中南大学 ， 民商法学， 2010， 硕士

【摘要】 在企业社会责任的研究领域,商业银行基于其自身市场地位、经济职能以及资本构成、运营方式等诸多特殊性而使其社会责任的履行对利益相关方具有重要意义。通过近年来我国商业银行在社会责任方面的实践,在理念及经营方式等方面都取得了很大的进步。作为我国商业银行践行社会责任产物的社会责任报告也彰显出我国商业银行在履行企业社会责任方面所取得的进步,但也存在一系列问题,如：社会责任专门机构缺位,绿色金融实施程序欠缺,信息披露的不规范以及社会责任履行监督的缺位。对此,我国商业银行在完善社会责任行为约束措施的过程中应引入赤道原则、GRI指南、AA1000等对我国商业银行履行社会责任有借鉴性的经验。同时我国商业银行也应针对自身的薄弱环节,完善公司治理结构,积极引入世界绿色金融规范化模式,加强社会责任信息披露的真实性与可靠性,同时在法律、制度上对我国商业银行履行社会责任给予支持及制度保障,如通过完善《公司法》关于公司章程对社会责任的规定实现在社会责任履行问题上法律的强制性与企业的自主性的有机结合；在商业银行社会责任的履行监督和管理方面,通过制定商业银行社会责任履行标准以及建立多渠道的社会责任监督机制保障我国商业银行在社会责任履行层面的良好发展态势。更多还原

【Abstract】 In the researching field of the responsibilities of enterprises, those of commercial banks take a significant role due to their statuses in the market, economic function, capital constitution, as well as their operations. As an outcome of the practice of commercial banks in China, this report highlights the deepening of the concept of how to take social responsibilities, the maturity of ways of taking responsibilities as well as responsibility constitution. On the other hand, some problems are still exists, such as, the insufficiency of structure of banks’administration, the lack of green financial procedure, and ill-formed of the information publicizing and the absence of the supervision the carry-out of the social responsibilities. The introduction of social responsibility standards and management tools like Tropical Principle, GRI Guideline, and AA1000 offers valuable experience to follow for the commercial banks in China. At the same time, the commercial banks themselves should find out their own drawbacks, perfect the bank structure, import green financial standard mode, and strengthen the truthfulness and reliability of the publicizing information regarding to the social responsibilities. Meanwhile, the law and the regulation should support and ensure the healthy development of the commercial banks social responsibility in China, such as completing the Corporation Law in ruling social responsibility, to achieve the mandatory of law and the autonomy of enterprise in performing social responsibility; at the supervision and management in completing the social responsibility of commercial bank aspect, through formulating the social responsibility performance standards of commercial bank and establishing multi-channel supervision system about social responsibility, to ensure commercial bank perform social responsibility in successful tendency.更多还原