Differentiated Development Path: Research on the Enhancement of Sustainable Information Disclosure Capacity of Small and Medium-sized Banks

Against the backdrop of the "dual carbon" strategy and the tightening of financial regulation, sustainable information disclosure has become a key vehicle for financial institutions to gain competitive advantages. Small and medium-sized banks, which are rooted in local areas and serve as an important force in regional green transformation, still face systemic challenges in building a high-quality information disclosure system due to resource and capability constraints. The Shanghai Jin Sinan Financial Research Institute, Green Finance 60 Forum (GF60), Asia Financial Cooperation Union, Guizhou Bank, and Weihai Bank jointly released the "Research on the Enhancement of Sustainable Information Disclosure Capacity of Small and Medium-sized Banks" report. With the support of the Asia Financial Cooperation Union, Guizhou Bank, and Weihai Bank, this project selected 12 representative small and medium-sized banks from different regions of China, including the east, west, south, north, and central areas, for in-depth research. For the first time, it systematically presents the overall landscape of sustainable information disclosure by small and medium-sized banks and deeply reveals the differentiated impact mechanisms and path characteristics formed by multiple factors such as policy orientation, listing differences, and regional characteristics on their disclosure practices.