台灣銀行業企業社會責任與財務績效

近十幾年來，企業社會責任(corporate social responsibility，簡稱CSR)議題逐漸被世界各地所關注，也是企業所要揭露的重要資訊。意即企業不只單單揭露企業的投資活動、經營能力及財務結構，還要揭露有關企業的社區參與、環境保護及財務透明化等多元的資訊。本文以台灣38家銀行業為樣本，以「上市上櫃公司企業社會責任實務守則」第一章第四條（證券暨期貨法令）包括公司治理、永續環境、社會公益及企業社會責任資訊揭露等四大守則所衡量的七個變數作為每家銀行的自變數，參考各家銀行的企業社會責任報告書及年報，以銀行的總資產報酬率、每股盈餘和不良貸款率作為依變數，採用Panel進行分析，探討銀行的社會責任與財務績效(financial performance, FP)的相關性。本研究企業社會責任與財務績效的實證結果與預期結果不一致。

關鍵字

企業社會責任；財務績效； Panel迴歸分析

並列摘要

In recent years, corporate social responsibility issues, financial performance are gradually concerned by the world. Enterprises not only to expose the theirs investment activities, operational capacity and financial structure, but also to expose the community's participation in enterprises, environmental protection and financial transparency and other diverse information. In this paper, we study 38 banks in Taiwan as a sample, follow OTC Code of Corporate Social Responsibility Practice＂ (Securities and Futures Act), including corporate governance, sustainable environment, social welfare and corporate social responsibility information disclosure. This study apply four variables from bank's self-variable, with reference to the bank's corporate social responsibility report and annual report such as bank's total return on assets, earnings per share and non-performing loan rate as a variable. Using panel regression to explore the bank's social responsibility and financial performance (financial performance, FP) correlation. The empirical results of corporate social responsibility and financial performance are not consistent with the expected results.