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    題名: 企業社會責任實踐之決定因素-以臺灣上市銀行為例
    Determinants of Corporate Social Responsibility in Taiwan Listed Banks
    作者: 詹佳蓉
    Jhan, Jia-Rong
    貢獻者: 黃智聰
    Jr-Tsung Huang
    詹佳蓉
    Jhan, Jia-Rong
    關鍵詞: 企業社會責任
    企業經營績效
    公司治理
    內部利害關係人
    Corporate Social Responsibility
    Financial Performance
    Corporate Governance
    Internal stakeholders
    日期: 2022
    上傳時間: 2022-08-01 18:39:03 (UTC+8)
    摘要: 以往，在研究銀行實踐企業社會責任時的決定因素時，很少去考慮到銀行間彼此相互持股多寡，是否會對社會責任的行為造成影響。本研究考量臺灣上市銀行間，彼此間具有相互持股的關係下，探討彼此間的持股占比多寡是否會使企業在經營績效、公司治理及利害關係人等構面上，對實踐企業社會責任行為造成影響，而產生關鍵決策因素。本研究以2011年至2020年間臺灣上市銀行資料為樣本，在考慮相互持股占比的情形下，利用空間計量模型進行假說驗證。分析結果發現，銀行間相互持股行為，確實會影響企業社會責任行為的實踐意願，即表示當銀行間相互持股占比率越高，越會促使雙方銀行積極落實企業社會責任行為。而在經營績效層面，當銀行資產報酬比率越高時，因為越有能力及資源去實踐社會責任行為，會使得銀行較積極實踐社會責任，因而使得企業社會責任績效越佳；其次，在公司治理層面，當銀行資產規模越高，因為受大眾關注提高，亦會更積極實踐社會責任行為，且當銀行最終控制持者持股比例越高時，最終控制持股者對於公司實踐社會責任行為，議會表現得更加積極；最後，在利害關係人層面，當銀行前十大持股者越重視社會責任行為，持股比例越高，會使銀行更積極主動去從事社會責任相關行為。
    In the past, the studying the factors for banks to practice corporate social responsibility, they seldom considered whether the mutual shareholding between banks would affect their social responsibility behavior.Under the characteristics of mutual shareholding between banks‚whether it has an impact on corporate social responsibility performance from the aspects of business performance‚corporate governance and stakeholders. This study collects research data from 2011 to 2020 of the listed bank in Taiwan. Spatial Econometrics to test the hypothesis. The analysis results show that mutual shareholding among banks will indeed affect the willingness to practice corporate social responsibility.higher Return on Assets（ROA）‚the more capable of practicing social responsibility behavior‚the better enhancement to CSR performance；secondly‚at the level of corporate governance‚the higher the bank`s asset scale‚the greater the shareholding of the ultimate controlling shareholder‚the more actively engaged in CSR behaviors‚and the better the performance of corporate social responsibility；finally‚when the top ten shareholders of a bank attach more importance to social responsibility behavior, they will also be more actively engaged in socially responsible behavior.
    參考文獻: 一、中文文獻
    丁捷軒（2017）。探討公司治理、企業社會責任及企業績效之關聯性：臺灣銀行業的實證研究。國立台北大學國際企業研究所碩士論文，未出版，台北。
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    二、英文文獻
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    Schuler, D. A. and M. Cording (2006), “A Corporate Social Performance-Corporate Financial Performance Behavioral Model for Consumers.” The Academy of Management Review‚ 31(3), 540-558.
    Setó-Pamies, Dolors (2015), “The Relationship between Women Directors and Corporate Social Responsibility.” Corporate Social Responsibility and Environmental Management, 22(1), 335-345.
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    描述: 碩士
    國立政治大學
    行政管理碩士學程
    109921062
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0109921062
    資料類型: thesis
    DOI: 10.6814/NCCU202201014
    顯示於類別:[行政管理碩士學程(MEPA)] 學位論文

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