臺灣與美國金融業在ESG中社會責任行動之分析

Abstract

隨著ESG永續風潮興起，金融業在社會責任上的角色日益重要。美國作為較早推動ESG發展的國家，其金融機構已累積出相對成熟的實踐經驗；臺灣金融業亦持續加強投入，展現出多元且積極的發展潛力。在此脈絡下，本研究以臺灣與美國共十二家金融機構為研究對象，蒐集其於2021年度所發布之ESG永續報告書中「社會責任」（Social）面向的揭露內容，分析兩國金融業在該面向中所實施的具體社會責任行動，並進一步探討其揭露主題重點與實踐方式是否存在差異。研究採用內容分析法，結合GRI準則中社會（400系列）指標與兩項自定義類別進行編碼，並輔以Hawn與Ioannou（2016）提出之內部／外部CSR架構分類。 研究發現，在主題焦點方面，兩國的共通點為皆重視公益捐贈型行動，臺灣較著重回應特定社會需求，行動形式以直接提供金錢、物資或設備為主；美國普遍採取具長期規劃性的實踐模式，透過與非營利組織、當地社區的跨部門合作，推動對弱勢族群的系統性支持與改善。兩國的差異則體現在臺灣金融機構較重視內部員工相關議題，例如職場安全、雇用福利制度與員工訓練；美國金融機構較著墨於多元共融、社區經濟機會、供應商包容性，與對少數族群等外部社會群體的支持，並推行如高階主管培育、少數族裔創業扶植、學生職涯發展等社會責任行動。 在實踐方式方面，臺灣多採用個案式、單次參與模式，聚焦於即時回應與內部合規保障；而美國則傾向以計畫導向與長期資源整合為主，展現其持續性社會影響力的實踐取向。本研究以具體揭露內容為基礎，描繪出臺美金融機構在社會責任行動上的差異輪廓。

With the rise of ESG (Environmental, Social, and Governance), the role of the financial industry in social responsibility has become increasingly important. In the United States, ESG development started earlier, and financial institutions have accumulated more experience over time. In Taiwan, financial institutions have also stepped up their efforts in this area. This study focuses on 12 financial institutions from Taiwan and the United States. It collects the content disclosed under the “Social” dimension in their 2021 ESG reports, aiming to understand the specific corporate social responsibility (CSR) actions taken by these institutions and to compare their disclosure emphases and implementation approaches. The research uses content analysis and applies the 400 series (Social topics) of the GRI Standards as the main coding framework, along with two additional custom categories. It also adopts the Internal/External CSR framework proposed by Hawn and Ioannou (2016). The findings show that both countries emphasize donation-based actions in their social responsibility disclosures. Taiwanese institutions tend to respond to specific social needs by directly providing money, goods, or equipment. U.S. institutions are more likely to take a long-term approach and collaborate with nonprofits and local communities to support disadvantaged groups through cross-sector cooperation. Differences also appear in the types of actions emphasized. Taiwanese institutions focus more on internal employee-related topics such as workplace safety, employee benefits, and training. U.S. institutions pay more attention to external topics, including diversity, economic opportunities, supplier inclusion, and support for minority groups, which are implemented through actions such as leadership development, minority entrepreneurship support, and student career planning. In terms of how actions are carried out, Taiwan often uses one-off, case-based approaches, focusing on immediate response and internal compliance. The U.S. tends to use program-based and long-term planning approaches to achieve sustained social impact. This study outlines the differences in social responsibility actions disclosed in ESG reports between Taiwanese and U.S. financial institutions.