金融業在社會上擁有經濟資源分配的權力，面對資源整體的限制，其營運相關決定都須納入長期且具前瞻性的考量。本文探討，依國際趨勢，在經濟、環境、社會面的永續議題，及金融業如何將永續性議題內化到組織本身的具體模式。至於目前國際上所普遍接受的責任報告書模式，則以永續性報告綱領為主。依CorporateRegister.com及GRI G3公佈的統計資料，至2009年全球發行永續性報告書的企業家數已達3,251家，其中依GRI G3指引編制永續性報告書之家數有1,219家，金融業則有184家，本文發現外商企業所重視的永續性議題和國內所重視的永續性議題在方向及策略行為上有明顯的不同，外商企業較注重國際上近幾年所形成的「企業責任管理系統」（corporate responsibility management system），並且依GRI編制永續性報告書；國內銀行較注重財務資訊的揭露；外商多設有永續性專職部門，國內銀行則以成立基金會來代替，個案介紹花旗銀行企業公民之落實，對應國內金融業的現況，及國內外金融業永續性報告書的比較，最後給予建議及改善方向。Financial industry has the power to allocate resources in the community. Facing the restrictions of the resources, business decisions have to be incorporated into long-term and forward-looking considerations.This paper discusses the specific mode (pattern) of how the financial industry internalized sustainability issues within the organization itself on the economic, environmental and social dimensions of sustainability issues, in accordance with international trends. According to CorporateRegister.com and the statistics released by GRI G3, in 2009, there are 3,215 global sustainability reports published by enterprises, of which 1,219 reports have followed GRI G3 guidelines for the preparation of sustainability reports and 184 reports belong to the financial sector. This paper will research the differences on the directions and strategic behaviors of sustainability issues between domestic and foreign banks. Foreign banks emphasis on corporate responsibility management system, which has been formed in recent years. They would also follow GRI’s guidelines for preparing sustainability report. On the other hand, domestic banks focus more on the disclosure of financial information. While foreign banks would set up specialized sustainability unit; domestic banks set up a fund. The case study shows how Citibank implement the idea of corporate citizen, in correspond with the current situation of the domestic financial sector. Comparisons on domestic and foreign financial sector's sustainability reports will also be examined. Finally, suggestions and indications on improvement direction will be given.
