金融机构的企业社会责任基准:赤道原则

赤道原则是金融机构的企业社会责任基准,是全球企业社会责任运动推动的结果。它要求金融机构对于项目融资中的环境和社会问题尽到审慎性审核调查义务。它能实现金融机构的企业社会责任和经济责任的有机统一,对社会、金融界和金融机构本身都具有重大意义。目前,它已成功运用于国际实践,呈现出自己的特点,也出现了一些问题。因此, 我国金融机构要讲究策略,积极应对接受赤道原则。

Environmental and Social Standard in International Financing: Equator Principles

The Equator Principles is a corporate social responsibility (CSR) benchmark for financial institutions, which is the outcome of global corporate social responsibility movements, and the main content of which is that financial institutions should undertake the due diligence in dealing with social and environmental problems related to the project financing. They can achieve the unity of CSR and economical responsibility, with great importance to the society, finance circle and the institutions themselves. They have been applied to practice globally, with some problems. It is necessary for financial institutions in China to actively and tactically adopt the Principles.