全球金融危机的爆发使得金融企业社会责任问题成为焦点,作为金融企业中发展最为完善的商业银行社会责任承担问题更为引人注目。在国外,商业银行自觉主动地承担企业社会责任早已成为国际惯例,并形成了以“赤道原则”为主的商业银行社会责任行为准则。不少外资银行每年都会发布承担社会责任年度报告,并将企业社会责任列为现代企业的重要指标。我国商业银行社会责任承担和履行起步较晚、相对滞后,但这并不妨碍我国商业银行成为企业社会责任问题的焦点,其原因主要有: The outbreak of the global financial crisis has made the issue of social responsibility of financial companies the focus. As a financial enterprise, the most well-developed issue of social responsibility for commercial banks is even more compelling. In foreign countries, commercial banks have consciously and voluntarily assumed corporate social responsibility has long been an international practice, and have formed a commercial bank social responsibility code of conduct based on the “Equator Principles.” Many foreign-funded banks publish annual reports on their social responsibilities and list corporate social responsibility as an important indicator of modern enterprises. The undertaking and fulfillment of social responsibility for commercial banks in China started later and lags behind, but this does not prevent China’s commercial banks from becoming the focus of corporate social responsibility issues. The main reasons are: