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Riding on the key findings of Yeung (2011) for the four main factors for a framework of CSR for banks: (1) internal management –implementing meaningful strategy, (2) external management – accountability for creditability, (3) internal management process and people management; and (4) external management – consideration of stakeholders, this paper has reviewed the sustainability-related activities of a major bank in Hong Kong for the past eight years to build a framework for sustainability via qualitative and quantitative analysis of N’ vivo in this research. Five main dimensions are identified for fulfilling the principles of sustainability and the seven dimensions of CSR: 1) community – caring and disclosure, 2) consumers – products and services, 3) environmental issues – certification and schemes, 4) staff issues – talent development and 5) supply chain – performance. There is a growing emphasis on community issues of caring which embed talent development of staff issues (e.g. impacts on skill strengthening) and supply chain issues of performance which embed the environmental concerns and services issues (e.g. impacts on safety and risk-reducing policy). By understanding the reporting elements of sustainability-related reports, it is expected that transparency of community, staff and supply chain issues is needed to gain trust from the public for sustainability. This research is managerially and strategically relevant and topical. However, more sustainability-related reports from banks of other countries are required to generate a holistic picture for managing and reporting sustainability and CSR related activities.

From corporate social responsibility (CSR) to sustainability – Trend of social reporting in banking organization