篇名 | 法律視角下商業銀行的社會責任──內涵、誘因、性質以及內容 |
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並列篇名 | Social Responsibility of Commercial Banks from Legal Perspective: Connotation, Incentives, Nature and Content |
作者 | 劉志雲 |
中文摘要 | 近幾年來,國內外銀行業掀起一股踐行社會責任的潮流。無疑,銀行業踐行社會責任不僅是促進社會和諧的必然要求,也是提升自身競爭力的重要途徑。由此,商業銀行社會責任在國內外的興起是一種必然,構成企業社會責任運動的一部分。究其內涵,商業銀行社會責任是指銀行在追求利潤最大化的同時,承擔起對股東、雇員、客戶、社區、環境、國家等方面的經濟責任、法律責任或道德責任。從性質上看,商業銀行社會責任的一部分屬於法律義務,而另外一部分卻是「超越法律」的責任。在內容上,商業銀行社會責任則是一種對銀行的利益相關者的責任,包括股東、雇員、客戶、環境、社區以及國家的責任等,這也構成了商業銀行社會責任的基本體系以及定位相關法律應該扮演的角色。 |
英文摘要 | In recent years, the worldwide banking launches a trend of fulfilling social responsibility, which is undoubtedly not only a necessity to promote social harmony but also a significant approach to elevate its own competitiveness. To the connotation, social responsibility of commercial banks means that banks should assume economical, legal or moral responsibilities to shareholders, employees, customers, communities, environment and countries when they pursuit maximum profit. To the nature, social responsibility of commercial banks exists as both legal obligations and obligations beyond legal respect. To the content, social responsibility of commercial banks is a responsibility taken for the stakeholders’ account, including shareholders, employees, customers, communities, environment and countries, which also constitutes the basic system of social responsibility of commercial banks and determines the role that relative law shall play. |
起訖頁 | 5-30 |
關鍵詞 | 商業銀行、社會責任、內涵、性質、內容、Commercial Banks、Social Responsibility、Connotation、Nature、Content |
刊名 | 月旦民商法雜誌 |
出版單位 | 元照出版公司 |
期數 | 201603 (51期) |
DOI | 10.3966/172717622016030051001 複製DOI DOI申請 |
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