台灣銀行業特性與企業社會責任對經營績效之影響

本研究分析企業社會責任（CSR）是否影響台灣銀行業的財務績效，以28 家本國銀行資料為樣本從2009 年至2018 年止共計十年，依各月份銀行財務指標等各項變數資料進行研究，為了探討不同資產規模的台灣地區銀行實施企業社會責任與財務績效表現的關聯性，因此透過縱橫資料模型進行實證分析，實證過程中，依照資產多少分為三種規模的銀行。並透過Hausman Test選定隨機效果模型或是固定效果模型。實證結果，大規模銀行和小規模銀行需使用隨機效果模型，中規模銀行則使用固定效果模型。本研究實證結果顯示，利息收入與資產比率對資產報酬率對大規模銀行具有顯著正向關係；大規模銀行資產報酬率呈現顯著正向關係；大規模銀行其負債比率對經營績效之影響為顯著正向關係；大規模銀行的企業CSR 指數與銀行經營績效有顯著的正相關。

關鍵字

企業社會責任；銀行財務績效；縱橫資料模型

並列摘要

This research analyzes whether corporate social responsibility (CSR) affects the financial performance of Taiwan’s banking industry. It uses data from 28 domestic banks as a sample for a total of ten years from 2009 to 2018, and conducts research based on various variables such as bank financial indicators in each month. In order to explore the correlation between the implementation of corporate social responsibility and financial performance of banks in Taiwan with different asset scales, an empirical analysis was conducted through panel data model. In the empirical process, banks of three sizes were divided according to the amount of assets. And select random effects model or fixed effect model through Hausman Test. The empirical results show that large-scale banks and small-scale banks need to use random effects models, while medium-scale banks use fixed effects model. The empirical results of this study show that the ratio of interest income to assets has a significant positive relationship with the return on assets for large-scale banks; the return on assets of large-scale banks shows a significant positive relationship; the debt ratio of large-scale banks has a significant impact on operating performance Positive relationship: The corporate CSR index of large-scale banks has a significant positive correlation with bank operating performance.