探討影響銀行企業社會責任之因素：以兩岸三地為例

Factors Affecting the Banks' Corporate Social Responsibility: The Evidence from Taiwan, China and Hong Kong

本研究探討影響銀行企業社會責任（corporate social responsibility，簡稱CSR）績效之因素，並將CSR進一步細分為國際規範遵循、環境管理、責任金融與社會關懷等四大面向。以兩岸三地銀行台灣、中國、與香港共95家銀行實證對象，以2015至2017年數據進行迴歸分析。透過制度理論探討金融法規、國家經濟開放程度、教育程度、員工培訓程度及工會力量，對CSR績效表現之影響。發現經濟開放程度越高，越與國際接軌越能促使銀行推動CSR。人民的教育水平、員工訓練與工會力量，均對銀行CSR整體績效有顯著正面影響，且在所有面向皆有正向效果。金融法規則不具顯著影響力。此外，銀行規模與獲利能力與CSR皆為顯著正相關，顯示擁有較多資源的銀行更傾向推動CSR。最後，兩岸三地銀行業應更加強把CSR落實在本身核心金融業務上。

Banking industry plays an important role in the development of financial activities and economy. This study mainly explores the relationship between the CSR performance through institutional theory (national characteristics), including the enactment of financial regulations, the degree of national economic openness, the level of people's education, the level of staff training, and the strength of the unions. This study also uses the assessment method of CSR from Scholtens (2009), including 95 banks' samples from China, Taiwan and Hong Kong for two years (2015-2017) to discuss the differences in the practice of CSR for commercial banks in these three areas. The CSR assessments consist of international standard, environment management, responsible banking and social behaviors. The main findings are as follows, firstly, the degree of national economic openness and the strength of the unions showed significant positive correlation results on CSR performance. Secondly, level of education and training have strongly positive impacts on CSR performance because education and training encourage people pay more adopt international standard. Besides, size and financial performance were positively related to CSR because that more resource allows banks to engage CSR activities. Lastly, banks should engage CSR innovation through core banking business practices.