香港銀行業企業社會責任之研究

Abstract

本文探討香港三間最大銀行過往及現行的企業社會責任之做法。根據 KPMG 2017年的香港銀行業調查中，被選定的三間銀行在總資產和稅後淨利潤方面均排名全港前三。研究中討論了他們在企業社會責任書的異同，以及跟香港交易及結算所有限公司 (HKEx) 最新的「環境、社會及管治」報告指引作出比較分析。本研究為其他銀行在承擔企業社會責任方面提供了更多元的角度，例如資源分配和針對改善社區和環境的行動計畫等。

This study is to investigate the current practices of corporate social responsibility in three biggest banks in Hong Kong. The selected banks are ranked top three in terms of total assets and net profits after tax in a banking survey of 2017 by KPMG. Similarities and differences of their practices are discussed in the study. This study also analyzes the differences between Environmental, Social and Governance Reports and Reporting Guide from Hong Kong Exchanges and Clearing Limited. The study provides insights to other banks in taking up the corporate social responsibility, such as resources allocation and action plan towards better community and environment.