作　　者： ; ;

机构地区： 暨南大学经济学院

出　　处： 《金融论坛》 2009年第8期20-24,共5页

摘　　要： 商业银行社会责任评价指标体系既可为公正评价商业银行社会责任的状况提供客观依据,也是商业银行改善其社会责任表现的行动指南。本文在构建指标体系原则的指导下,从商业银行对其利益相关者承担社会责任的角度,结合商业银行的行业特点以及中国的国情,设计了含有股东、客户、员工、政府、社区、环境和监管机构等7个方面的一级指标和21个二级指标、具有递阶层次结构的商业银行社会责任评价指标体系,并利用层次分析法确定了不同子目标和指标的权重,以全面而科学地反映和评价商业银行履行社会责任的行为。 The evaluation index system on CSR can provide both objective basis for reviewing the status of commercial banks to implement social responsibility and guideline to improve their activities. According to the basic principles of index system, a comprehensive CSR evaluation index system is established from the perspective of commercial bank＇s social responsibility for stakeholders. With combination of the features of the banking and China＇s actual conditions, this system contains 7 primary indexes, including shareholder, customer, staff, government, community, environment and regulatory administration, and 21 secondary indexes. This system is hierarchically structured and Analytical Hierarchy Process （AHP） is used to weigh the relative importance of different sub-objectives and indexes to reflect and assess commercial bank＇s CSR activities comprehensively and scientifically.

关 键 词： 商业银行 社会责任 评价指标体系 利益相关者 赤道原则 层次分析法

领　　域： [经济管理]