摘要
绿色信贷信息披露是上市银行落实可持续发展理念的重要举措。选取我国A股40家上市银行为研究样本,以2014—2019年间社会责任报告和年度报告为载体,以内容分析法为基本手段,探索上市银行绿色信贷信息披露演变趋势和质量评价。研究发现:绿色信贷信息披露比例逐年提升,社会责任报告为主要披露途径;绿色信贷信息披露篇幅占比呈波动上升趋势,不同类型银行间差异性较大;绿色信贷信息披露质量整体不够理想,绿色信贷外部监督强度和绿色信贷成果展示程度信息披露明显较弱;绿色信贷信息披露存在前瞻性不足、量化性欠佳等问题。基于此,提出贯彻绿色信贷政策,建立健全绿色信贷指引,扩大信息披露途径等改进建议。
Green credit information disclosure is an important measure for listed banks to implement the concept of sustainable development.This paper selects 40 A-share listed banks in China as the research samples,takes the social responsibility reports and annual reports from 2014 to 2019 as the carrier,and uses the content analysis method as the basic means to explore the evolution trend and quality evaluation of green credit information disclosure of listed banks.It is found that the proportion of green credit information disclosure is increasing year by year,and social responsibility report is the main way of disclosure;the proportion of green credit information disclosure space shows a fluctuating upward trend,and there are great differences among different types of banks;the overall quality of green credit information disclosure is not ideal,and the external supervision intensity of green credit and the display degree of green credit achievements are obviously weak;green credit information disclosure has problems such as insufficient foresight and poor quantification.Based on this,this paper puts forward some improvement suggestions,such as implementing the green credit policy,establishing and perfecting the green credit guidelines,and expanding the ways of information disclosure.
作者
吴勋
余洋
Wu Xun;Yu Yang(Research Center for Economic Management of Oil and Gas Resources,Xi’an Shiyou University,Xi’an710065,Shaanxi,China;School of Economics and Management,Xi’an Shiyou University,Xi’an710065,Shaanxi,China)
出处
《征信》
北大核心
2022年第4期66-73,共8页
Credit Reference
基金
陕西省教育厅高校哲学社会科学重点研究基地项目(20JZ075)。
关键词
上市银行
绿色信贷
信息披露
内容分析法
质量评价
listed banks
green credit
information disclosure
content analysis method
quality evaluation
