AACSB企業倫理與企業社會責任個案分析：第一商業銀行

Abstract

中文摘要

本個案研究探討了一家金融機構在環境保護、社會責任及公司治理，即ESG層面上推動環境永續及平等的措施與成效。通過對該金融機構的案例研究，深入分析了其中的企業倫理實踐，以及其治理策略的改革，旨在探討其背後的動機和實際效果。

在環境保護方面，金融機構由內至外向綠色活動扎根，對內積極倡導員工參與綠色行動，對外則力挺綠能產業的發展。通過投資與融資策略，促進可再生能源項目，展現其對環境可持續發展的承諾。社會責任上，該機構推行了全面防詐策略，旨在維護社會平等。通過多樣化的社會公益項目，創造社會中的機會平等，促進弱勢群體的發展與成長。正如：「言教不如身教」，金融機構在公司治理層面上，致力於斬除內部不平等問題，透過改革內部政策與文化、提升員工的工作環境與福利等方針，為社會樹立平等的榜樣進而影響社會。

通過結合管理學理論，批判性地審視了金融機構所實踐的各項決策。本個案探討了金融機構如何在追求經濟效益的同時，實踐環境效益與社會責任，提供新的思路及參考，期望能對未來的相關研究和實踐提供啟示和借鑒。

Abstract This case study investigates a financial institution's initiatives and outcomes in promoting environmental sustainability and equality through environmental protection, social responsibility, and corporate governance (ESG) efforts. Examining the institution's practices provides an in-depth analysis of its ethical business conduct and governance strategy reforms, aiming to explore the motivations and actual effects behind these measures.

In terms of environmental protection, the institution has deeply integrated green activities both internally and externally. Internally, it actively encourages employees to participate in green actions, while externally, it strongly supports the development of the green energy industry. Through its investment and financing strategies, it promotes renewable energy projects, demonstrating its commitment to environmental sustainability. Regarding social responsibility, the institution has implemented comprehensive anti-fraud strategies to maintain social equity. It has created equal opportunities in society through diverse social welfare programs, fostering the development and growth of disadvantaged groups. As the saying goes, “Actions speak louder than words”. The institution strives to eliminate internal inequality through corporate governance. It reforms internal policies and culture, improving the work environment and employee benefits, thereby setting an example of equality for society and influencing social norms.

By integrating management theories, this study critically examines the decisions made by the financial institution. It explores how the institution balances economic benefits with environmental and social responsibilities, providing new perspectives and references. The findings aim to offer insights and guidance for future research and practice in the related fields.