台灣與美國代表性金融保險機構企業社會責任比較研究

Abstract

為迎接全球化挑戰及提升競爭力，參考國際發展趨勢，政府持續以規範要求或市場機制，推動我國企業實踐企業社會責任，甚至對一定規模以上的上市上櫃公司強制編制企業社會責任(Corporate Social Responsibility, CSR)報告書，讓一般大眾可以從企業社會責任報告書看出企業如何善盡企業社會責任的核心主軸及方向。而金融業是整體社會與經濟發展的驅動能量，更應扮演推動CSR領頭羊的角色，本研究探討金融業應如何制定與核心競爭力相結合的企業社會責任策略，並執行與實踐其企業永續發展。 為達此研究目的，先從天下企業公民獎連五年獲獎的台灣金融業-玉山金控及國泰金控，透過天下企業公民獎的評選架構來探討他們表現較好的部分，另外看是否呼應聯合國於2015年9月發表的17項永續發展目標（SDGs, Sustainable Development Goals）；因為台灣相對國際在企業社會責任及企業永續發展較晚，本研究透過一些國際評比選擇二家美國金融業-保德信金融集團(Prudential Fianacial, Inc.)及大都會人壽集團(MetLife, Inc.)來探討此二家的永續策略或執行有沒有值得台灣金融業參考之處。 金融業因為行業特性，確實企業社會責任或是企業永續政策跟其他製造業等行業差異甚大，因為他們是代社會大眾管理資金，所以經營不善不是公司倒閉而已，還會影響眾多的客戶的資產，因此金融業的企業社會責任的核心是穩健經營公司，做好公司治理及風險管理；此外就是影響及改變社會，透過業務結合永續發展政策，促進和資助社會朝永續發展的轉變，例如發行綠色債券、不貸放、不投資給有爭議的軍火工業或破壞環境的公司、投資綠能產業等，透過金融業核心本能協助社會轉型等。然在研究台灣及美國的金融業後，還是覺得雖然這些金融業有制定政策，但是大多欠缺設定執行目標，這部分歐洲的金融業例如ING集團就有設定中長期目標，以作為努力的目標並定期檢視，整體的策略與執行是較完善的，下一階段將可以再針對歐洲的金融業進行研究。

In order to meet the challenges of globalization, enhance competitiveness, and in reference to international development trends, the Taiwan government continues to set out requirements or implement mechanisms to promote to enterprises in Taiwan the importance of adopting corporate social responsibility (CSR) policies. The government even takes a step forward by requiring listed companies that meet certain criteria to publish CSR reports so that the general public can understand how enterprises fulfill their corporate social responsibilities. As a driving force of the integral well being of the economy and society, the financial industry should no doubt spearhead CSR promotion. This study explores how the financial industry should formulate CSR strategies not only align with their core competencies but implement those strategies to achieve corporate sustainability. Let’s explore how E.Sun Financial Holding Company and Cathay Financial Holding Company, two Commonwealth World Corporate Citizenship Award winners in five consecutive years, excel in the award evaluation system and discuss if they meet the 17 Sustainable Development goals published by the United Nations in September 2015 (SDGs, sustainable development goals). Considering Taiwan is relatively late in starting corporate social responsibility and corporate sustainability practices, this thesis has also selected two U.S. financial companies, Prudential Financial Inc. and MetLife Group from international competitions to discuss whether their sustainability strategies and how those strategies are implemented can serve as examples for Taiwan’s financial companies. Due to industry characteristics, corporate social responsibility or corporate sustainability policies of the financial industry differ greatly from other manufacturing industries because the financial industry manage funds on behalf of the general public, so mismanagement is not only a question of company failure, mismanagement also impact client assets in a large scale. Therefore the core of corporate social responsibility of the financial industry is maintain financial stability and achieve sound corporate governance and risk management, as well as influence and change the society in a good way through business integration of sustainable development policies, promote and finance social development, such as issuing green bonds, not lending and not investing in the controversial arms industry or companies that damage the environment, and investing in green industries , etc. to help better the society through the core business of the financial industry. However, after studying the financial industries of Taiwan and the United States I still feel that even though both industries have established CSR policies, clear goals are have not been set up as supposed to European companies, namely the ING Group, which has formed medium- and long-term goals, reviewed them regularly and its overall strategy and the implementation of it is comparatively better. The next phase will be a further study of the European financial industry.