企業社會責任與財務績效之關聯性-以中國銀行業為例

The Relationship between Corporate Social Responsibility and Financial Performance:Evidence from Chinese Banks

吳佳瑾(Jia-Jin Wu)

指導教授 ： 陳庭萱

國立臺中科技大學/商學院/財務金融研究所碩士班/碩士(2019年)

摘要

本研究為探討企業社會責任對上海證券交易所上市銀行業財務績效的影響。使用文字探勘(Text mining)方法來探討企業社會責任（CSR）報告中披露的信息，藉以了解銀行業關注的面向。從字詞分類我們發現企業社會責任報告書較關注“商業，社會資本和治理”，而不是“人力資本，慈善和環境”。此外，還考慮了CSR指數，發現從事企業社會責任對銀行業財務績效有正向影響。

關鍵字

企業社會責任 ； 財務績效 ； 文字探勘 ； 銀行業

並列摘要

This study investigates the effect of corporate social responsibility on financial performance in Chinese banking industry listed in Shanghai Stock Exchange. We use text mining to explore the information disclosed in corporate social responsibility (CSR) report, and examine what is the banks’ concern about. We find that the CSR reports focus on "commercial, social capital and governance" rather than "human capital, charity, and environment". In addition, the CSR indices are also considered. We find that engaging in CSR has a positive influence on the financial performance of the banking industry.

並列關鍵字

Corporate Social Responsibility ； Financial Performance ； Text Mining ； Banking Industry

參考文獻

中文文獻

陳文魁、曹耀鈞(2017)有社會責任會有較好的股價嗎?財務與股價連結研究,106專題報導,P106-121

英文文獻

Ashraf M., Khan B., Tariq R. (2017),” Corporate Social Responsibility Impact on Financial Performance of Islamic and Conventional Banks: Evidence from Asian Countries”, Research Journal of Finance and Accounting, 8(7), P20-28

Chung C.Y., Jung S., Young J. (2018),” Do CSR Activities Increase Firm Value? Evidence from the Korean Market”, Sustainability,10(9)