運用DEA探討企業社會責任與企業經營績效－以台灣金融業為例

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Title:	運用DEA探討企業社會責任與企業經營績效－以台灣金融業為例 Using DEA to Explore Corporate Social Responsibility and Corporate Performance - Taking Taiwan's Financial Industry as an Example
Authors:	吳克航 WU, KE-HANG
Contributors:	國際企業管理學系碩士在職專班
Keywords:	台灣金融業企業經營績效營業效率獲利效率企業社會責任資料包絡分析 taiwan’s financial industry corporate business performance operating efficiency profitability efficiency corporate social responsibility CSR data envelopment analysis DEA
Date:	2024
Issue Date:	2024-11-26 16:18:21 (UTC+8)
Abstract:	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.
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] Thesis

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