本研究旨在探討台灣近五年 (2018~2022年) 32 間金融業上市公司，企業社會責任 (Corporate Social Responsibility, CSR) 對台灣金融業經營績效的影響，以資料包絡分析法 (Data Envelop-ment Analysis, DEA) 來評估金融機構的營業效率與獲利效率，並運用迴歸分析來探討 CSR 中的環境、社會、公司治理三大構面 (ESG) 與營業效率與獲利效率的相關性。研究發現多數企業獲利效率值相較營業效率的表現更好。環境構面分數與獲利效率為正向顯著相關，顯示公司在環境構面投入越多，獲利效率越好；社會、公司治理構面分數與獲利效率皆為負向顯著相關。我們發現台灣金融業在 CSR 中的環境構面上確實表現不錯，也對社會以及客戶觀感上有很正面的形象，造成其獲利增加；但在社會、公司治理構面中，是很明顯的負向相關，建議應取得彼此間的平衡。
This study aims to explore the impact of corporate social responsibility (CSR) on the operating performance of Taiwan's financial industry among 32 listed companies in Tai-wan's financial industry in the past five years (2018~2022), using data envelopment anal-ysis (DEA) to evaluate the operating efficiency and profit efficiency of financial institu-tions, and use regression analysis to explore the correlation between the three major as-pects of environment, society, and corporate governance (ESG) in CSR and operating ef-ficiency and profit efficiency. Research has found that most companies perform better in terms of profit efficiency than operating efficiency. The environmental aspect score has a positive and significant correlation with profit efficiency, which shows that the more a company invests in environmental aspects, the better the profit efficiency; the social and corporate governance aspect scores have a negative and significant correlation with profit efficiency. We found that Taiwan's financial industry did perform well in the environmen-tal aspect of CSR, and it also had a very positive image in terms of society and customer perceptions, resulting in an increase in profits; but in the social and corporate governance aspects, it was obvious negatively related, it is recommended to achieve a balance between them.
