The research objectives the nature of the relationship between Corporate Social Responsibility and Financial Performance in Hong Kong Banking Industries whether there are any relationships. We use the sample of large Hong Kong bank companies to find that Hong Kong bank companies with higher information transparency, more investor willing to invest in that companies, which higher revenues. The study tested on ROA & ROE as Financial Performance in Hong Kong Banking Industries. Thus this study evidence provided indicates that the relationship between CSR and financial performance of Hong Kong banking industries is neutral.