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| Title: | 企業社會責任實踐對臺灣上市櫃銀行財務績效的影響
The Impacts of the Corporate Social Responsibility on Financial Performance: An Empirical Study of Taiwan Banks |
| Authors: | 廖彥傑
Liao, Yen-Chieh |
| Contributors: | 黃智聰
Jr-Tsung Huang
廖彥傑
Liao,Yen-Chieh |
| Keywords: | CSRHUB
企業社會責任
財務績效
資產報酬率
股東權益報酬率
逾放比率
CSRHUB
Corporate Social Responsibility
Financial Performance
Return on Assets
Return on Shareholders` Equity
Non-Performing Loans Ratio |
| Date: | 2022 |
| Issue Date: | 2022-08-01 18:39:15 (UTC+8) |
| Abstract: | 隨著國際局勢與台灣金管會政策影響，台灣的銀行紛紛努力實踐CSR。企業實踐CSR成為當代重要價值觀。為觀察到台灣銀行業將實踐CSR與ESG，視為未來發展策略，興起研究企業社會責任對銀行績效影響的動機，並觀察到金融機構彼此之間有相互持股的現況，想暸解金融機構間的相互持股，是否會有同儕效應，互相影響彼此財務績效。
本研究在考慮銀行與銀行之間或是金控與金控相互持股特性下，探討臺灣上市櫃銀行實踐企業社會責任對公司財務績效的影響，以臺灣14家銀行於CSRHUB資料庫2011年至2020年間，10年的數據為基礎，採用空間計量模型進行分析研究，實證結果顯示企業社會責任實踐對銀行財務績效(股東權益報酬率與資產報酬率)有顯著正相關，此外本研究發現逾放比率與銀行財務績效呈現顯著負相關。顯示逾放比率越高，銀行股東權益報酬率越低，反之逾放比率越低，表示銀行資金放貸回收能力強，銀行財務績效表現越好。本文研究結果鼓勵台灣的銀行業多實踐企業社會責任，因為實踐企業社會責任會讓政府、企業與一般大眾更加相信銀行，進而產生好的正面循環，銀行在業務的推廣上更加順利，經營理念更受社會大眾所認可，進而財務績效表現更佳。本文符合Cornell和Shapiro(1987)提出社會衝擊假說(Social Impact Hypohesis)，認為當企業投注較高的社會責任投入時，對於財務績效有正向影響。
Under the influence of international situation and policies from Financial Supervisory Commission R.O.C, most Taiwan’s banks are trying their best to put Corporate Social Responsibility (CSR) into practice. CSR is one of the most important contemporary values. The fact that Taiwan’s banks put CSR and ESG into their future development strategy motivates researchers to investigate the relationship between CSR and bank’s financial performance. In addition, the observation of mutual shareholding between financial institutions makes researchers wonders if mutual shareholding will have a peer effect and affect the financial performance of those financial institutions.
Taking into account that under mutual holding within banking or finance holding company, the research explores the influence of CSR on the financial performance of Taiwan’s public traded banking while they are implementing CSR. By using Taiwan’s CSRHUB database from 2011 to 2020, which includes approximately 10 years of dataset, then using the method of spatial econometrics to conduct analysis, the empirical results show that Corporate Social Responsibility does have the positive influence on corporate’s financial performance such as the improvement on Return On Equity.
Furthermore, the research finds out that Non-Performing Loans Ratio has significant negative correlation with the financial performance of banks. This shows that the higher the Non-Performing Loans Ratio, the lower the Return on Shareholders` Equity. On the contrary, banks have a better loan recovery with lower Non-Performing Loans Ratio, which means a better financial performance.
The results can encourage Taiwan’s bank to put Corporate Social Responsibility into practice, the reason is that it can make government, corporate,and general public have more trustiness on bank and then generate positive virtuous cycle. In addition, the bank will also be able to expand their business successfully, as their business concept be accepted by general public, it could make a great improvement on their financial performance. The research in accord with Social Impact Hypothesis from Cornell and Shapiro (1987), they believe as the corporate put more effort on Corporate Social Responsibility, it will have the positive effect on their financial performance. |
| Reference: | 壹、中文文獻
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貳、英文文獻
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| Description: | 碩士
國立政治大學
行政管理碩士學程
109921064 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109921064 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201054 |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
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