Corporate Social Responsibility Reporting of two Note-issuing Banks in Hong Kong by Freda Hui, Graham Bowrey

“…Due to the nature of their business, financialinstitutions are not generally seen to contribute directly to the degradation of the environment;however, they do provide the funds for many organisations’ projects which directly affect theenvironment.This paper reviews the environmental performance and management disclosuredevelopments in China specifically by two note-issuing banks in Hong Kong: the Hongkongand Shanghai Banking Corporation (HSBC) and the Bank of China (Hong Kong) Limited(BOCHK) from 2003 to 2006. The review is conducted with reference to the EquatorPrinciples, a voluntary environmental performance framework developed specifically forfinancial institutions. …”
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