本研究以外商銀行對於企業社會責任之認知，並以倫理責任與慈善責任二大構面，透過外商銀行H公司副理以上職務為研究對象，來探討台灣外商銀行對於企業社會責任關聯性之研究。整體而言，專家受訪者對於外商銀行社會責任中倫理責任與慈善責任關鍵因子最重視為倫理責任（0.874）。而在影響準則中，倫理責任最重視的是尊重消費者權益（0.574）的考量，其次則為協助國內產業生根（0.338）及重視員工學習與發展（0.088）；慈善責任最重視的是提高社區生活品質（0.443）的考量，其次則為協助弱勢團體（0.319）及推動文化活動（0.238）。

This study explores the perception of corporate social responsibility in foreign banks, and it tests correlation of the two dimensions of ethical responsibility and charitable responsibility. The expert responds that the most important key factor for the social responsibility of foreign banks is ethical responsibility (0.874). In impact criteria, the most important ethical responsibility is considered respect for consumers' equity (0.574), followed by charitable responsibility to assist the domestic industry (0.338) and the importance of employee learning and development (0.088); In charitable responsibility, the most important is to improve the community consideration of the quality of life (0.443), followed by assist disadvantaged groups (0.319) and the promotion of cultural activities (0.238).