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A comparative study of social contribution value per share in state-owned commercial banks and joint-stock commercial banks in China

English Abstract

The ratio Social Contribution Value per Share (SCVPS) brought up by Shanghai Stock Exchange (SSE) has existed in China for seven years. This study investigates how the concept of SCVPS has been adopted in the banking industry of China. There is a comparative study of SCVPS practices between state-owned commercial banks (SOCBs) and joint-stock commercial banks (JSCBs) in China. Moreover, the relationship between SCVPS and other performance indicators are also examined. A sample of five SOCBs and five JSCBs which are listed on the SSE and have disclosed SCVPS was selected. This study employs content analysis and statistical analysis of annual financial reports and social reports from 2011 to 2013. Findings of this study reveal that both SOCBs and JSCBs disclose severely insufficient information of SCVPS in their social reports, and JSCBs have better SCVPS performance than SOCBs. The study would contribute the concept of SCVPS to the English-speaking academia and would push the development of SCVPS and CSR in China. Findings of this study would also be productive for Chinese banks to improve their social performance. A major limitation of this study is that it covers only the banking industry and thus the results may not be entirely representative for the Chinese market.

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Luo, Xi


Faculty of Business Administration


Department of Accounting and Information Management


M. Sc.


Social responsibility in banking -- China

Banks and banking -- China

Banks and banking -- Government ownership -- China


Noronha, Carlos

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