本研究旨在探討企業社會責任與信用卡業務與銀行經營績效間的關係,採用台灣經濟新報(TEJ)2009年1月至2018年12月,共計28家本國銀行120個月的統計資料,與《天下雜誌》與《遠見雜誌》公布的「企業公民責任」與「企業社會責任大調查」指標做為社會責任表現的評估值,並以信用卡簽帳金額為門檻變數,採用縱橫平滑移轉迴歸模型,探討台灣銀行業信用卡業務與企業社會責任對財務績效影響。結果顯示,企業社會責任指數與大規模銀行經營績效有顯著正向關係;小規模銀行的信用卡簽帳手續費與銀行經營績效有顯著正向關係。
The purpose of this study is to explore the relationship between corporate social responsibility and the credit card business's bank performance. It uses Taiwan Economic News (TEJ) from January 2009 to December 2018, with a total of 120 months of statistical data from 28 domestic banks. The "Corporate Citizenship" and "Corporate Social Responsibility Survey" indicators published by World Magazine and Vision Magazine are used as the evaluation value of social responsibility performance, and the credit card amount is used as the threshold variable. The model explores the impact of Taiwan's banking credit card business and corporate social responsibility on financial performance. The results show that the corporate social responsibility index has a significant positive relationship with the performance of large-scale banks; the credit card transaction fee of small-scale banks has a significant positive relationship with the performance of banks.