自1990年代開始，企業社會責任日益受到重視，而銀行業的資金除來自於股東外，多數來自社會大眾的存款與其他金融市場的資金，一旦因舞弊發生鉅額虧損或倒閉時，不僅損及利害關係人、更涉及社會大眾利益，故銀行業更應重視企業社會責任。然而，過去的研究多著重於探討企業社會責任對一般企業經營績效的影響，顯少文獻針對銀行業，研究企業社會責任與銀行效率的關聯性。
本研究以15家金控子銀行與21家非金控獨立銀行為研究對象，研究期間為2006年到2012年，首先擬利用Battese and Coelli (1995)隨機邊界法(stochastic frontier approach, SFA)，針對企業社會責任之相關變數設定無效率模型，探討其對銀行成本效率之影響。其次，由於金控子銀行與非金控獨立銀行分屬不同群組之成本函數，故採用Huang, Huang, and Liu (2011)的隨機共同邊界法(stochastic metafrontier approach, SMF)探討環境變數對金控與非金控銀行在共同邊界下之影響，並進一步比較兩群銀行技術缺口效率與共同成本效率之差異。
實證結果發現，落實企業社會責任有助於提升金控子銀行與非金控獨立銀行成本效率，惟CSR報告書的揭露會導致非金控獨立銀行的成本效率下降。而金控子銀行的技術缺口比率與共同成本效率皆優於非金控獨立銀行。
Since the 1990s, the issue of corporate social responsibility has gathered more at-tentions. The funding of banking not only comes from shareholders, but also mainly from the deposits of the community and other financial markets funds. In case of fraud that leads to catastrophic losses or collapse, there would be great damage to the related parties and interests of the community as a whole. Therefore corporate social responsi-bility is very important to banking. However, previous studies often focus on exploring the impact of CSR on business performance in general, but very few literatures cover the relationship between corporate social responsibility of banking and bank efficiency.
This study applies stochastic frontier approach (SFA) to 15 financial holding banks and 21 non-financial holding banks from 2006 to 2012. First of all, SFA of Battese and Coelli (1995) is used with relevant variables in corporate social responsibil-ity inefficiency model to investigate its effect on the banks' cost efficiency.
Second, as the financial holding banks and non-financial holding banks belong to different groups of the cost function, stochastic metafrontier approach (SMF) of Huang, Huang, and Liu (2011) is used to explore the impact of environment variables to finan-cial holding companies and non-financial holding companies. Also further comparison of technology gap efficiency (TGR) and metafrontier cost efficiency (MCE) between financial holding banks and non-financial holding banks.
Empirical results show that the implementation of corporate social responsibility among the financial holding banks and non-financial holding banks were able to reduce the overall cost of inefficiency, but only CSR report shows that the cost efficiency of non-financial holding banks increase. The TGR and MCE of financial holding banks have better than independent non-bank holding banks.
