The “statement” from senior decision-maker is a section in the sustainability           report, where the most “senior decision-maker” of the institution (such as CEO,            chairman, or equivalent senior position) gives the personal view about the           relevance of sustainability to the ​institution and its strategy for addressing           sustainability. Such a statement is one medium used by company leaders to            communicate their attitudes and values to stakeholders in sustainability reports.          Under commercial circumstances, sustainability is also referred to as Corporate          Social Responsibility (CSR). This paper analyzes Chinese and Nordics senior decision-makers’ perception of CSR within the banking sector. The research sample consists of statements of senior decision-makers from sustainability reports of four Chinese banks, respective four Nordic banks. Previous studies show that CSR conception is influenced by cultural and social backgrounds. By analyzing respective Chinese/Nordic senior decision-maker’s statement, this study isaimingtofindout how Chinese/Nordic culture and social concepts are promoted in their respective bank institutions, and therefore lead to different CSR focus and strategies. The results from the study show that Chinese senior decision-makers’ statements are strongly influenced by t​raditional Chinese philosophy and social background, especially Confucian and Taoism, as well as​Xi Jinping’s guidelines delivered at the 19th National Congress of the Communist and the 13th Five-Year Plan. In relation to the Nordic senior decision-makers the gender equality and racial equality were noted. Senior decision-makers of Chinese banks mainly focus on “social stability and progress”, “economic responsibility”, and “customers”,while         senior decision-makers of Nordic banks mainly focus on “economic responsibility”, “customers”, and “environmental protection”. / 公司资深决策者(首席执行官，董事长，或同等级别)会在可持续发展报告中 用一个章节来申明他们的观点。这个章节的内容涵盖可持续发展与该公司组 织架构的相关度，以及该公司可持续发展的战略和对策。公司领导通过这种 形式对股东传达公司的态度和价值观。在商业环境中，可持续发展也经常被 称为公司社会责任(CSR)。 本论文分析了中国和北欧银行业资深决策者们对于企业社会责任的认知。本 论文的研究对象是银行可持续发展报告中资深决策者的陈述观点，它们分别 取自4家中国银行和4家北欧银行。现存的研究指出公司社会责任这一概念以 及对其的认知受到文化和社会背景的影响。通过研究中国和北欧不同银行资 深决策者在可持续发展报告中的陈述及观点，本论文意在深入理解文化和社 会因素是如何在公司中得到，并最终影响公司社会责任的实践和战略。 研究结果显示中国传统哲学和社会背景深刻影响中国银行业资深决策者对于 可持续发展的陈述和观点，特别是儒家思想，道家思想，​和​习近平​在​19大​的 报告，​以及​中国​第​十三​个​五​年​规划。而在北欧，可持续发展报告主要受到性 别平等和种族平等方面​的​影响。在银行可持续报告中，中国的资深决策者主 要关注“社会平稳和发展”，“经济责任”，和“客户”，而北欧的资深决策者主 要关注“经济责任”，“客户”和“环境保护”。