| Summary: | 碩士 === 銘傳大學 === 會計學系碩士在職專班 === 105 === In recent years’ people’s health and local environment have been endangered due to local corporations. These events are damaging our country’s image. When corporations try to borrow money with the intention of discharging wastewater and produce unhealthy products to hurt our environment. These actions originated from bad business. Are banks indirectly responsible for these actions? What corporate social responsibility (CSR) entails is not only the company’s responsibility it also requires the bank to promote the implementation of the company. This research from 2009 to 2014 is based on 39 banks and listed companies and it received a common wealth magazine’s award as a major research target. It talks about bank lenders giving high CSR company and how it would affect the banks’ lending decision, and credit score, etc? After reviewing the evidence, we found out that banks give loan company with high CSR a lower interest rate. Banks with higher CSR have a lower non-performing loans ratio. However, we do not find any significant association between banks’ non-performing loans ratio and the density of the loan companies’ CSR. Lastly, higher CSR with loan company with banks usually means a higher credit risk index.
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