Issued by the China Banking Association (CBA), the guidelines’ purpose is to urge financial institutions to assume corporate social responsibility and promote harmonious and sustainable development of the economy, society and the environment. The guidelines are applicable to all banking financial institutions with a corporate status in China. The guidelines elaborate on CSR from three perspectives: economic responsibility, social responsibility and environmental responsibility, and also make recommendations for management control mechanisms and systems in relation to implementing CSR in financial institutions. The most pressing aspect of the guidelines is that CBA advises all banks to produce an annual CSR report.
Industry sectors covered by the instrument
Organizations covered by the instrument
Banks and financial institutions
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope