自1990年代開始，企業社會責任(Corporate Social Responsibility, CSR) 日益受到重視，而銀行業的資金除了來自於股東外，多數來自社會大眾的存款與其他金融市場的資金，故銀行業更應重視企業社會責任。本文利用Battese and Coelli (1995) 隨機邊界法(Stochastic Frontier Approach, SFA) 及Huang et al. (2014) 的隨機共同邊界法(stochastic metafrontier approach, SMF)，以本國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，探討企業社會責任相關變數對銀行成本效率之影響。實證結果發現，四大構面8個變數，對金控與非金控銀行影響有顯著差異。獨立董事、CSR報告有助於提升金控效率，但卻降低獨立銀行效率；董事會規模、成立年限降低金控子銀行效率，卻有利於提升獨立銀行效率。無論金控或非金控，風險愈高，效率愈低；但工會卻有助於其提升其效率。至於違規罰款，對金控的不利影響大於獨立銀行。整體而言，在共同邊界成本法分析下，考量企業社會責任後，金控銀行的技術缺口值(TGR) 及共同成本效率(MCE) 優於於非金控銀行。

Corporate social responsibility (CSR) has emerged and developed worldwide since the early 1990s. With most bank deposits coming from the general public, CSR is playing an even more important role in the banking industry. The purpose of this study is to investigate the effect of CSR programs on the cost efficiency of Taiwanese banks, by employing the stochastic frontier approach (SFA) of Battese and Coelli (1995) and the stochastic metafrontier approach (SMF) of Huang et al. (2014) on a sample of 15 financial holding company (FHC) subsidiary banks and 21 independent banks from 2006 to 2012. The empirical results indicate that FHC subsidiary banks and independent banks differ significantly based on four dimensions: corporate governance, sustainability, public welfare, and disclosure of CSR information. We find that independent director and CSR report increase the cost efficiency of FHC subsidiary banks, but reduce that of independent banks. Bigger board size and longer years of establishment decrease the cost efficiency of FHC subsidiary banks, but increase that of independent banks. In contrast, government-imposed penalties reduce the cost efficiency of FHC subsidiary banks more than independent banks, however, the cost efficiencies of both types of banks fall with higher risk and rise with labor union. Overall, the results of the metafrontier approach show that FHC subsidiary banks outperform independent banks in terms of technology gap ratio (TGR) and metafrontier cost efficiency (MCE).