A study on the behaviors of corporate social responsibility in Taiwanese financial institutions

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Title:	A study on the behaviors of corporate social responsibility in Taiwanese financial institutions
Other Titles:	臺灣金融機構企業社會責任行為之研究
Authors:	廖丁輝;Liao, Ting-Huei
Contributors:	淡江大學財務金融學系博士班邱建良;李命志
Keywords:	企業社會責任;風險承擔;CSRHUB;拔靴複製;corporate social responsibility;Banking Industry;operating risk
Date:	2015
Issue Date:	2016-01-22 14:46:51 (UTC+8)
Abstract:	本論文以臺灣地區作為研究樣本，探討國內銀行業投入企業社會責任(Corporate Social Responsibility, CSR)活動與經營績效優劣之關聯性，且有別於過去的研究，亦進一步觀測對於銀行本身風險承擔的影響。在近年相關文獻的研究中，可發現評估企業社會責任高低多以質化指標進行分析，並無法有效觀測投入程度差異所帶來的影響。有鑑於此，採用CSRHUB對臺灣地區銀行產業所提供之CSR量化數據進行經營績效與不同風險類別的迴歸模型估計。迴歸模型與拔靴複製(bootstrap)模擬結果證實當銀行投入企業社會責任活動，將有助於提升公司經營會計基礎與市場基礎之績效表現，並對降低預期違約風險具有顯著性成效，特別是具有金控公司背景的國內銀行，其效果將可大幅度的提升，但這些助益並未對當期營運風險產生影響。最後，當銀行為金控公司之控股銀行時，正面助益的效果將較非金控公司鋃行的效果明顯。 This dissertation aims to investigate the relationship between the domestic banking devoting to the Corporate Social Responsibility (CSR) with their operating performance. In contrast to existing literatures, this dissertation further observes the degree of CSR related to the bank risk taking degree. Regarding recent studies, it can be found the level of corporate social responsibility usually being access by qualitative indicators, but cannot observe the differences brought by the degree of the corporate devotion to CSR. In view of this, by using the CSR quantitative data provided by CSRHUB to the banking industry of Taiwan, taking into account of the operating performance and various levels of risk categories regression models, the empirical results from the regression model and bootstrapping method confirm that when the banks devote to CSR actions, it will be helpful for the company performance levels of both accounting-based and market-based indicators. It can effectively reduce the potential risk of default. In addition, the bank possess the characteristics of financial holding company has large the positive effects than the bank with non-financial holding company. However, the results are not found in current operating risk indicator.
Appears in Collections:	[Graduate Institute & Department of Banking and Finance] Thesis

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