Keywords
Environment
Society
Governance
Submitted : 2024-07-05
Accepted : 2024-07-20
Published : 2024-08-04
Abstract
As a core component of China’s financial system, the banking industry is crucial for economic development. As a leading institution in the Chinese financial sector, commercial banks can actively promote the ESG development of Chinese enterprises by leveraging their ESG performance. This study selected the top three commercial banks in China’s ESG rating rankings, including the Industrial and Commercial Bank of China, China Construction Bank, and Postal Savings Bank of China, to conduct a detailed analysis of their published ESG reports and social responsibility reports. The purpose is to extract the practical experience of these banks in ESG governance and provide a reference for other banks in the same industry.
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