近十幾年來，企業社會責任(corporate social responsibility，簡稱CSR)議題逐漸被世界各地所關注，也是企業所要揭露的重要資訊。意即企業不只單單揭露企業的投資活動、經營能力及財務結構，還要揭露有關企業的社區參與、環境保護及財務透明化等多元的資訊。本文以台灣38家銀行業為樣本，以「上市上櫃公司企業社會責任實務守則」第一章第四條(證券暨期貨法令)包括公司治理、永續環境、社會公益及企業社會責任資訊揭露等四大守則所衡量的七個變數作為每家銀行的自變數，參考各家銀行的企業社會責任報告書及年報，以銀行的總資產報酬率、每股盈餘和不良貸款率作為依變數，採用Panel進行分析，探討銀行的社會責任與財務績效(financial performance, FP)的相關性。本研究企業社會責任與財務績效的實證結果與預期結果不一致。
Over the last decade, the corporate social responsibility (CSR) gradually world-wide concern, and the firm disclose important information. It means that the firms not only disclose the information of investing activities, operating ability and financial re-porting, but also disclose community participation, environmental protection and fi-nancial trans¬parency etc. The Panel regression is applied to investigate the relationship between cor¬porate social responsibility and financial performance of 38 banks in Tai-wan. There are seven independent variables based on four regulations of “Corporate Social Responsibil¬ity Best Practice Principles for TWSE/GTSM Listed Companies.” They are social charity, corporate governance, sustainable environment and corporate social responsibility. The dependent variables are return on assets (ROA), earning per share (EPS) and non-per¬forming loan (NPL) based on the corporate social responsibil-ity report and annual report of each bank. The relationship between corporate social responsibility and financial per¬formance is inconsistent will expected.
