銀行多角化、企業社會責任與銀行績效之關係

Bank Diversification, Corporate Social Responsibility, and Bank Performance

沈延如(Yen-Ju Shen)

指導教授 ： 黃心怡

國立臺中科技大學/商學院/財務金融研究所碩士班/碩士(2017年)

摘要

本研究探討銀行多角化、銀行企業社會責任與銀行績效之關聯。首先探討銀行多角化與銀行企業社會責任關聯，銀行企業社會責任分為公司治理社會責任、員工會責任與產品社會責任。接續探討若銀行多角化經營時，對於銀行企業社會投入較為熱衷，對銀行是否有利。研究資料從從Bankscope資料庫獲得，企業社會資料從KLD資料庫中獲得，研究期間2002年至2013年，以美國商業銀行為對象。利用賀芬達指數，衡量銀行收益多角化、業務多角化與放款多角化。實證結果顯示：銀行多角化對公司治理社會責任呈顯著正相關；銀行多角化經營下，注重公司治理社會責任，有助於銀行提升績效。銀行多角化對員工社會責任呈顯著正相關；但銀行多角化經營下，注重員工社會責任，對銀行績效無顯著影響。銀行多角化對產品社會責任呈顯著正相關；銀行多角化經營下，注重產品社會責任，有助於銀行提升銀行績效。

關鍵字

銀行業 ； 多角化 ； 企業社會責任 ； 銀行績效

並列摘要

This paper examines the linkage between banks’ diversification and corporate social responsibility (CSR). We obtain operating information of US commercial banks from the Bankscope Database and the CSR from KLD Database over year 2002 to 2013. Our sample contains 285 banks and 1,745 firm-year observations. We use Herfindahl-Hirschman index (HHI) to measure diversification magnitude of bank business. Our results present that bank diversification and corporate governance of corporate social responsibility are positively correlated. The greater the diversification of banks, the higher correlation between corporate governance of corporate social responsibility and performance. Bank diversification and employee of corporate social responsibility are positively correlated. The greater the diversification of banks, the no correlation between Employee of corporate social responsibility and performance. Bank diversification and products of corporate social responsibility are positively correlated. The greater the diversification of banks, the higher correlation between products of corporate social responsibility and performance.

並列關鍵字

Bank ； diversification ； Corporate Social Responsibility ； performance

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