企業社會責任揭露品質及其對財務績效之影響：以臺灣商業銀行為例

本研究依據永續會計準則委員會(Sustainability Accounting Standards Board，簡稱SASB)商業銀行揭露準則，設計一套符合臺灣商業銀行業揭露實務之重大企業社會責任議題評分機制，以檢視臺灣商業銀行企業社會責任議題揭露與SASB揭露準則之落差，並透過此評分機制之得分數探討重大企業社會責任議題成效對於臺灣商業銀行之財務績效的影響。本研究共蒐集25家商業銀行2018年與2019年之企業社會責任成效，以探討臺灣銀行業在企業社會責任揭露情形與SASB揭露準則之差異，並以得分數作為重大企業社會責任成效，進行OLS迴歸分析。實證結果顯示，臺灣商業銀行之揭露與SASB揭露準則之要求仍有落差，在多數揭露指標均未達到該項均分，顯示臺灣商業銀行可能在量化指標上揭露不足或是揭露不具可比較性。實證結果亦指出，重大企業社會責任議題成效對於商業銀行之財務績效具有正向影響，符合過去文獻之結論，然而當將重大企業社會責任議題區分為不同種類時，對於財務績效之影響亦各有不同。

關鍵字

企業社會責任；永續會計準則委員會(SASB) ；銀行業；重大性；企業社會責任揭露；財務績效

並列摘要

This paper designs a rating system by translating and localizing Sustainability Accounting Standards Board (SASB) commercial bank disclosure standard to understand the gap between cooperate social responsibility (CSR) disclosure of Taiwanese commercial banks and SASB commercial bank disclosure standard. The rating result will also be used to test the relationship between material CSR issues which are defined by SASB and the financial performance of Taiwanese commercial banks. By rating 25 Taiwanese commercial banks in 2018 and 2019, empirical results show that most of Taiwanese commercial banks didn’t meet the requests of SASB disclosure standard. The results also show that the relationship between material CSR issues in total and financial performance is positive, which is consistent with studies in the past. However, different material CSR issues will lead to different results of the relationship between material CSR issues and financial performance.