企業社會責任(Corporate Social Responsibility, CSR)的議題無論在學術界或實務界近年來都受到相當多的注意,CSR也成為企業提高競爭力與形象的重要因素。銀行業客戶將財富委與管理,自然對於銀行品牌忠誠度、品牌知名度、品牌聯想、知覺品質等品牌權益變數相當關切,本論文基於資源基礎觀點,將銀行CSR之投入視為一種能耐,並且認為能耐之屬性-有價值性(value)、稀少性(rareness)、不可模仿(inimitability)、不可替代(non-substitutability)會正向調節銀行CSR對於品牌權益之正向關係。本論文實證結果顯示:銀行客戶對銀行經濟責任、法律責任與良善責任會正向影響銀行之品牌權益,而銀行CSR之屬性中,大部分屬性皆具有正向調節銀行CSR對於品牌權益之正向關係,其中又以不可模仿屬性的正向調節效果最為顯著。本論文建議銀行應投入資源善盡CSR,而且應該發展出競爭對手難以模仿的CSR活動為方向,這樣該等CSR的投入會更能提升銀行之品牌權益。
Corporate Social Responsibility (CSR) related discussions had attracted academic and practical attentions in the recent years. CSR also had been one of the most important elements for enhancing corporate images and competitiveness. Customers of banking services concern more about brand royalty, brand awareness, brand association and recognized quality because of them devoted wealth to the bank. This research derived from resource based views to recognize the CSR effort of banking services as intangible resource- that is capabilities. The four attributes of capabilities- value、rareness、inimitability、non-substitutability assumed to positively moderate the relationship between CSR and brand equity. Empirical evidences reveal that most of the capabilities attributes positively moderate the CSR-brand equity, particularly the attribute of inimitability. I suggest that banks should pay more efforts on CSR activities and develop much more inimitable CSR strategies against their competitiors to enhance the bank brand equity.