台灣銀行業參與企業社會責任之得失

Chaoyang University of Technology Institutional Repository > 管理學院 > 會計系 > 博碩士論文 > Item 310901800/39436

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Title:	台灣銀行業參與企業社會責任之得失 The Gains and Losses of Taiwan Banks when Engaging in Corporate Social Responsibility
Authors:	吳孟璇 WU, MENG-XUAN
Contributors:	會計系阮清萍 Binh Nguyen
Keywords:	台灣銀行;銀行社會責任;多門檻模型 Taiwanese commercial banks;Corporate social responsibility;Multi-threshold model
Date:	2021-10-31
Issue Date:	2022-01-25 16:41:15 (UTC+8)
Abstract:	企業社會責任是當今企業必須面對的重要課題，除了股東以外，企業還要增強對國內、外消費者以及開展業務的責任感。本論文以24家台灣上市(櫃)銀行為研究對象，研究期間為2008年至2019年，主要探討台灣銀行參與社會責任之得失，並採用多門檻迴歸模型 (Multi-threshold regression model)，設計負債比率為門檻值，檢驗銀行參與社會責任如何影響銀行績效和成本。實證結果發現，台灣銀行業實施社會責任得付出機會成本與經常性費用，機會成本包括資本和勞力用於企業社會責任活動相關，因此導致收入的損失以及人力成本的攀升，而經常性費用如增加工資和加班費的人力成本，增加的管理時間如參加企業社會責任指導會議等，各種形式的社會保險，培訓，工人的福利如免費膳食，宿舍，醫療費用，監視和報告以及設備更新和維護。 Corporate social responsibility is an important issue that companies must face today. In addition to shareholders, companies must also enhance their sense of responsibility to domestic and foreign consumers and business development. This thesis uses 24 listed commercial banks in Taiwan during the period of 2008 to 2019 for studying the gains and losses of Taiwanese commercial banks when engaging in social responsibility. The multi-threshold regression model is applied along with the threshold values of the debt ratio to investigate how participation in social responsibility affects bank performance and costs. The empirical results found that Taiwan’s commercial banks have to pay opportunity costs and recurrence to implement social responsibility. Opportunity costs include capital and labor used in corporate social responsibility activities. As a result, it leads to loss of income and rising labor costs, and recurring expenses such as increased wages and overtime labor costs, increased management time such as participation in corporate social responsibility guidance meetings, various forms of social insurance, training, and worker benefits such as free meals, dormitories, medical expenses, monitoring and reporting, and equipment updates and maintenance.
Appears in Collections:	[會計系] 博碩士論文

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