公司除了為股東利益而經營之外,亦應負擔社會責任。而有別於一般公司,銀行作為資金中介者,其吸收大眾之存款,並以之為基礎進行授信,故除了股東以外,銀行亦應注重對於存款人之保障;此外,銀行為受到政府高度管制之行業,並得作為政策工具之一。故銀行相較於一般公司,實更應實踐社會責任,以發揮其影響力。 傳統上,銀行關於社會責任之履行多著重於維護金融消費者之權益、保護員工權益以及支持社會公益事業等議題。然而,銀行對於一般企業所提供之資金,亦常是左右該企業能否正常營運甚至是擴展的重要關鍵,因此銀行在為融資或投資決定時,若亦能考量並重視社會責任之問題,對公司社會責任之推動將產生重要影響。 國際間現已對銀行社會責任之履行,訂有諸多規範與守則,該等規範雖無強制性,然在全球化之浪潮下,兼以金融活動所具有之跨國特性,我國銀行亦應積極去遵循該等規範,除可藉此善盡其社會責任外,亦可強化競爭力並與國際接軌。 因此,於我銀行法內明訂銀行應負社會責任,並於相關子法、行政規則或自律規範中納入國際間對於銀行社會責任相關規範之精神,以更明確描繪銀行應負之社會責任之內涵,應屬可行且必要。
A company shall take into account the stakeholders’ interests and even public interests, rather than maximizing its shareholders’ interests, when making decisions. As a financial intermediary, the bank advances the transfer of funds between borrowers and lenders. It accepts the deposit from the public and uses the deposit to extend loans. As a result, a bank shall protect not only the rights of its shareholders, but also the rights of depositors. Besides, the bank shall bear the responsibility to keep bank credit abreast of national financial policy. Traditionally, the social responsibility of bank concerns on the charity or the protection of consumers’ interests. However, the bank can promote other people or entity to implement corporate social responsibility when extending loans or investing in enterprise.