The Relationship between Corporate Social Responsibility and Financial Performance of Taiwan Banking Industry

• Main Authors: YEH,CHIA-WEN, 葉家妏
• Other Authors: YANG,FU-JU
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/32630045712795583067

碩士 === 中國文化大學 === 財務金融學系 === 104 === Over the last decade, the corporate social responsibility (CSR) gradually world-wide concern, and the firm disclose important information. It means that the firms not only disclose the information of investing activities, operating ability and financial re-porting, but also disclose community participation, environmental protection and fi-nancial trans¬parency etc. The Panel regression is applied to investigate the relationship between cor¬porate social responsibility and financial performance of 38 banks in Tai-wan. There are seven independent variables based on four regulations of “Corporate Social Responsibil¬ity Best Practice Principles for TWSE/GTSM Listed Companies.” They are social charity, corporate governance, sustainable environment and corporate social responsibility. The dependent variables are return on assets (ROA), earning per share (EPS) and non-per¬forming loan (NPL) based on the corporate social responsibil-ity report and annual report of each bank. The relationship between corporate social responsibility and financial per¬formance is inconsistent will expected.