Disclosures given by corporations are an important tool used as a communication mechanism between insiders and outsiders either investors or regulators who are seeking information for their decision-making. The study’s objective was to assess the level of financial and social disclosure by Ethiopian commercial banks. To achieve the objective 6 years of secondary data was collected from seventeen banks, mainly from the annual reports of banks. To measure the disclosure level of banks unweighted disclosure index measurement approach was used. To evaluate and analyse the level of financial and social disclosure descriptive statistics (such as mean, standard deviations, and independent t-test) were used. The analysis revealed that the average financial disclosure level of Ethiopian commercial banks during the study was 64.1%, whereas social disclosure was 50.8%. During the study period, both financial and social disclosure showed an increasing trend from year to year. However, the increasing trend of financial disclosure level is higher than the social disclosure level. Further, the independent t-test result showed that there is a statistically insignificant difference between the mean value of public and private banks’ disclosure levels. The study concludes that commercial banks in Ethiopia have a moderate level of financial and social disclosure. From the result, it is recommended that Ethiopian commercial banks should disclose more financial and social information to improve their disclosure level.

公司披露的信息是一种重要工具，可作为内部人员和外部人员（投资者或监管机构）之间的沟通机制，为决策提供信息。该研究的目的是评估埃塞俄比亚商业银行的财务和社会披露水平。为了实现这一目标，我们从 17 家银行收集了 6 年的二手数据，主要来自银行的年报。衡量银行信息披露水平采用非加权信息披露指数计量方法。为了评估和分析财务和社会披露的水平，使用了描述性统计数据（例如平均值、标准差和独立 t 检验）。分析显示，研究期间埃塞俄比亚商业银行的平均财务披露水平为64.1%，而社会披露水平为50.8%。研究期间，财务和社会披露均呈现逐年增加的趋势。但财务披露水平的增长趋势高于社会披露水平。此外，独立 t 检验结果显示，公共银行和私人银行披露水平的平均值在统计上不存在显着差异。研究得出的结论是，埃塞俄比亚商业银行的财务和社会披露水平中等。从结果来看，建议埃塞俄比亚商业银行应披露更多的金融和社会信息，提高披露水平。