永續性與銀行效率關聯性之探討 －以亞洲國家為例

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题名:	永續性與銀行效率關聯性之探討－以亞洲國家為例 A Study of the Relationship between Sustainabilityand Bank Efficiency in Asian Countries
作者:	劉宇倫
贡献者:	財務金融學系
关键词:	企業社會責任環境社會治理隨機邊界法 corporate social responsibility ESG SDG bank efficiency stochastic frontier approach
日期:	2020
上传时间:	2020-08-04 14:30:52 (UTC+8)
摘要:	近年來，企業社會責任(corporate social responsibility)的議題備受關注，其中，環境(environment, E)、社會(social, S)與治理(governance, G)尤為企業永續經營之重要指標。永續發展指標(sustainable development goals, SDGs)中的17個核心項目，代表一個國家對於永續發展的注重，進而影響一個企業的運作模式，最終回饋給居民與國家。本研究將以亞洲各國銀行為例，將SDG指標中17種項目分類成ESG三種層面，並區分為開發中國家及已開發國家兩群為研究對象，研究期間為2015年至2018年，利用隨機邊界法(stochastic frontier approach, SFA)分別估計開發中國家及已開發國家之成本效率模型與無效率模型，探討ESG對銀行成本效率之影響；接著採Huang, Huang, and Liu (2014)提出的隨機共同邊界法(stochastic metafrontier approach, SMF)估計開發中國家銀行及已開發國家銀行之共同成本邊界函數。 In recent years, the issue of corporate social responsibility has attracted much attention. Among them, environment (E), society (S) and governance (G) are particularly important indicators of sustainable business operations. The 17 core projects in Sustainable Development Goals (SDGs) represent a country's focus on sustainable development, which in turn affects a company's operating model and ultimately returns to residents and the country.In this study, Asian banks are used as samples to classify the 17 items of the SDG indicator, then divides them into three levels of ESG, and finally separates them into two groups, developing countries and developed countries. The research period is from 2015 to 2018, which uses Stochastic frontier approach (SFA) to estimate the cost efficiency model and the inefficiency model of developing and developed countries, respectively, to explore the impact of ESG on the cost efficiency of banks; then emploies the stochastic metafrontier approach (SMF) proposed by Huang, Huang, and Liu (2014) to estimate the common underlying metafrontier cost function for of both developing countries and developed countries bank. Empirical results show that banks in Asian countries can improve their bank cost efficiency by paying attention to the environment. The developed countries can reduce the cost efficiency of banks due to excessive social investment. The developing countries may reduce the cost efficiency of banks by excessive intervention in governance. In addition, the cost efficiency, technology gap ratio (TGR) and meta cost efficiency (MCE) of developed countries’ banks are better than those of developing countries’banks.
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