台灣銀行業實施企業社會責任對永續經營發展之影響
----以臺灣中小企業銀行為例

企業社會責任（Corporate Social Responsibility，簡稱CSR）的興起，來自於人類思考工業發展後，各種負面效果對人類社會的影響，例如天然資源開採造成的生態破壞、溫室氣體排放導致的全球暖化，以及自由經濟體制的拓展導致的貧富差距（Montiel and Javier, 2014）。這些因素使得企業社會責任的概念受到廣泛重視。許多營利事業單位紛紛設置永續發展委員會或成立專責部門，指派專業經理人處理與公司相關的環境與社會責任之事務。此外，為遵守政府法規並對眾多利害關係人的訴求做出回應，營利事業單位也透過出版CSR的專項工作實踐，並以永續報告書揭露企業在社會責任上的作為，包含環境保護、社會關懷與法令遵循便成了營利事業單位在社會責任上努力追求的方向。管理與行銷兩位大師Porter and Kramer（2006）也指出，企業社會責任可為營利事業單位創造機會、帶來創新與競爭優勢。透過在企業社會責任上的投資，營利事業單位不僅能將自己塑造成為優秀的企業公民，也能經由評估價值鏈活動，來降低對於環境以及社會的傷害。管理學者Ditillo and Lisi（2016）也針對其他有關CSR的議題做了相當多的研究，例如企業社會責任與財務績效的關聯、資訊揭露的程度，或與企業形象之關係。研究結果都說明了營利事業單位善盡企業社會責任可以獲得直接或間接的營銷正面效果。本研究以臺灣中小企業銀行為研究案例，探究在環境複雜變化下，銀行內部專業經理級別以上者，對企業社會責任之看法及做法有何差異，進而歸納出銀行業之企業社會責任所涵蓋之構面。最後，利用國內外學者對不同企業之實證研究所得之議題，歸納出適合銀行業所應盡企業社會責任之方向，搭配深度訪談的內容與臺灣中小企業銀行之企業社會責任年度報告書相加對照，進行相關企業社會責任議題之論述，做為爾後銀行業進行企業社會責任實踐的參考。

關鍵字

企業社會責任CSR ；銀行業；臺灣中小企業銀行

並列摘要

The rise of Corporate Social Responsibility (CSR) comes from the awareness of various negative impacts brought by the industrial development on human society. For example, the ecological destruction caused by the extraction of natural resources, global warming caused by greenhouse gas emissions, and the wealth gap caused by the expansion of free economy (Montiel and Javier, 2014). These factors have led to a widespread emphasis on the concept of corporate social responsibility. More and more profit-making corporations are setting up sustainability committees or dedicated departments, and appointing professional managers to handle environmental and social responsibility matters related to the corporation. In addition, to comply with government regulations and respond to the demands of many stakeholders, profit-making corporations also publish reports specific to CSR implementations, and disclose their CSR accomplishments in corporate sustainability reports. Environmental protection, social care and compliance have now become important objectives that profit-making corporations strive to pursue. Porter and Kramer (2006), management and marketing masters, also pointed out that corporate social responsibility can bring opportunities, innovations and competitive advantages for profit-making corporations. Investment in CSR not only helps profit-making corporations to shape their images as outstanding corporate citizens, but also reduce the harms to the environment and society by evaluating value chain activities. Management scholars Ditillo and Lisi (2016) have also conducted abundant researches on other CSR related issues, such as the relations of CSR to financial performance, the degree of information disclosure and corporate image. The research findings all show that profit-making corporations can obtain direct or indirect positive effects by fulfilling their corporate social responsibilities. Through the case study of Taiwan Business Bank, this research explored the differences in viewpoints and practices of the Bank’s senior management on CSR in this complex and changing environment, and summarized the dimensions covered in the CSR field of the banking industry. Finally, in reference to the results of empirical researches on various corporations performed by domestic and foreign scholars, a conclusion was made on the direction of fulfilling CSR suitable for the banking industry. This research also incorporated the contents of in-depth interviews and the CSR Report of Taiwan Business Bank, and discussed relevant CSR issues which can be used as references for the banking industry in the fulfillment of CSR.