企業社會責任對本國銀行業財務績效之關聯性分析

近年來企業社會責任(corporate social responsibility，簡稱 CSR)議題受國際社會逐漸關注，由於銀行為社會大眾的資金中介者，對於企業社會責任與財務績效的關係更是不容忽視。本研究以 2014 至 2018 年 36 家本國銀行(不含業務特殊的中國輸出入銀行)的 180 筆資料，利用線性廻歸模型分析銀行業履行企業社會責任與財務績效之關聯性。實證結果顯示民營銀行履行企業社會責任指標相對較公股銀行有逐年增加的趨勢。本國銀行業履行企業社會責任對資產報酬率、股東權益報酬率、稅前純益率和存放比有顯著正向的影響，但是對逾放比卻有顯著且負向的影響，然而企業社會責任卻對資本適足率及主要業務成長率無顯著影響。

關鍵字

企業社會責任；財務績效；資產報酬率；股東權益報酬率；稅前純益率；逾放比；存放比。

並列摘要

In recent years, the issue of corporate social responsibility (CSR) has been gradually concerned by the international community. Since banks are the financial intermediaries of the public, the relationship between corporate social responsibility and financial performance cannot be ignored. This study applied a linear regression model to analyze the relationship between performing corporate social responsibility and financial performance using 36 domestic banks (exclude the business-specific of The Export-Import Bank of the Republic of China) during the period of 2014 to 2018. The empirical results show that private banks' performances of corporate social responsibility indicators have an increasing trend year by year compared with public stock banks. Domestic banking industry that performs the corporate social responsibility has a significantly positive impact on the return on assets, return on equity, pre-tax net profit ratio and loan to deposit ratio, while there is a significantly negative impact on the non-performing loan ratio. However, the corporate social responsibility is not critical factor to affect the capital adequacy ratio and major business growth ratio in domestic banking industry.

並列關鍵字

Corporate Social Responsibility ； Financial Performance ； Return on Assets ； Return on Equity ； Pre-tax Net Profit Ratio ； Non-performing Loan Ratio ； Loan to Deposit Ratio.