銀行業企業社會責任與金融創新是個是個老議題，但在金融科技業興起與大陸地區銀行業國際佈局強勢競爭下，實必須重新高度審視以應戰。本研究以臺灣及大陸地區兩岸銀行業為對象，以台灣經濟新報資料庫為主要資料來源，擷取資料期間係從 2008 年至 2015 年止，探討銀行業企業社會責任與金融創新活動對經營績效的影響，在參考相關法令、書籍與文獻下，由主要利害關係人角度出發，將兩岸銀行業企業社會責任與金融創新活動，以追蹤資料模型進行迴歸分析及比較；本研究結論如下：
一、董監事酬勞佔稅後淨利比率對臺灣地區銀行業經營績效無顯著關係，然對大陸地區銀行業每股稅後盈餘之經營績效則呈現負面顯著影響。
二、員工流動率對臺灣地區銀行業每股稅後盈餘之經營績效呈現負面顯著影響，然對大陸地區銀行業經營績效無顯著關係。
三、企業社會責任報告書有否經第三方驗證對於兩岸銀行業之經營績效均無顯著關係。
四、每人配備率對臺灣地區銀行業每股稅後盈餘及營業收入成長率之經營績效分別呈現負面顯著影響及正面顯著影響，整體經營績效影響方向則屬不確定；然對大陸地區銀行業經營績效無顯著關係。
五、無形資產對臺灣地區銀行業營業收入成長率之經營績效呈現正面顯著影響，然對大陸地區銀行業逾期放款比率之經營績效則呈現負面顯著影響。

Social responsibility and financial innovation are cliché among banking corporates, but re-examining it is necessary as the rise of financial technology industry and the globalization of Mainland China’s banks increase the intensity of the competition. This study examined the effects of corporate social responsibility and financial innovation on business performance by using data of Taiwan Economic Journal Database during 2008 to 2015. We also compared the difference between banks in Taiwan and Mainland China. Referencing regulations, books and journals, and from the perspective of the main stakeholders, we test and compare the relationship of corporate social responsibility activities and financial innovation activities, and business performance using panel data regression model.

The results of this study are summarized as follow:

First, compensation of director and supervisor to the net profit ratio has no significant relationship with the business performance of banks in Taiwan, but has a negative and significant relationship with Earnings Per Share business performance of banks in Mainland China.

Second, the employee turnover rate has negative and significant relationship with Earnings Per Share business performance of banks in Taiwan, but has no significant relationship with the business performance of banks in Mainland China.

Third, whether the corporate social responsibility report certified by the third party has no significant relationship with the business performance of banks in either Taiwan or Mainland China.

Fourth, fixed asset per employee has a negative and significant relationship with Earnings Per Share, and also has a positive and significant relationship with Sales Growth Rate business performance of banks in Taiwan. But, has no significant relationship with the business performance of banks in Mainland China.

Fifth, the intangible asset has a positive and significant relationship with Sales Growth Rate business performance of banks in Taiwan. But, has a negative and significant relationship with Non-Performing Loans Ratio business performance of banks in Mainland China.

一、中文文獻

沈中華與張元(2008)，「企業的社會責任為可以改善財務績效嗎?-以英國 FTSE 社會責任指數為例」，經濟論文，第36卷第3期，頁339-385。

池祥麟與陳庭萱(2004)，「銀行業企業社會責任之探討」，台灣金融財務季刊，第5卷第2期，頁111-127。

池祥萱、繆文娟與莊瀅臻(2014)，「企業社會責任對於公司財務績效之影響是雙面刃嗎？來自全球500大公司的證據」，管理學報，第31卷第1期，頁1-19。

李秀英、劉俊儒與楊筱翎(2011)，「企業社會責任與公司績效之關聯性」，東海管理評論，第13卷第1期，頁77-111。

李葆源(2005)，「本國銀行e化後效率之分析」，中正大學國際經濟所碩士論文。


林春華、徐瑋與陳美華(2006)，「探討台灣企業社會責任表現與財務績效表現兩者的變動之關係」，致遠管理學院學報，1期，頁295-310。

林鳳麗與廖育旻(2010)，「台灣上市公司自由現金流量與營收成長是否影響公司績效？縱橫門檻迴歸模型之運用」，會計與公司治理，第7卷第1期，頁 1-29。

洪振義、江啟正與蕭宇君(2016)，「股權結構、財務比率與總體經濟因素對公司績效關係之研究－以台灣銀行業為例」，全球商業經營管理學報，8期，頁 69-78。

莫冬立(2016)，「臺灣企業社會責任報告書2015年出版現況研究」，證券服務，650期，頁 25-34。

趙敏陟(2009)，「無形資產與新產品銷售績效關係之研究－以臺灣金融服務業為例」，臺中科技大學事業經營研究所碩士論文。

陳錫龍(2006)，「強化我國金融業公司治理」，金融監理與風險管理選輯，中央銀行金融業務檢查處，頁235-274。

陸雪強與喬桂明(2008)，「國內外金融創新進展及其在中國的發展趨勢」，中國經濟評論，第8卷第10期，頁 58-61。

蔡文甲與羅正英(2011)，「銀行業服務創新衡量之探討」，創新研發學刊，第7卷第1期，頁24-42。

梁榮輝、徐中琦與廖振盛(2007)，「台灣外商銀行財務經營績效與影響因素之實證研究」，華人經濟研究，第5卷第2期，頁49-70。

二、外文文獻

Akpinar, Anil, Yiyi Jiang, Luis R. Gomez-Mejia, Pascual Berrone, and Judith L. Walls (2008), “Strategic Use of CSR as a Signal for Good Management,”IE Business School Working Paper.

Banker, Rajiv D. and Raj Mashruwala (2007), “The Moderating Role of Competition inthe Relationship between Nonfinancial Measures and Future Financial Performance,” Contemporary Accounting Research, 24(3), 763-793.

Borger, G. B. and Isak Kruglianskas (2006), “Corporate Social Responsibility and Environmental and Technological Innovation Performance: Case Studies of Brazilian Companies,” International Journal of Technology Policy and Management,6(4), 399-412.

Boulstridge, Emma and Marylyn Carrigan (2000), “Do Consumers Really Care about Corporate Responsibility? Highlighting the Attitude-Behaviour Gap,” Journal of
Communication Management, 4(4), 355-368.

Calantone, R. J., S. Tamer Cavusgil, and Yushan Zhao (2002), “Learning orientation, firm innovation capability, and firm performance,” Industrial Marketing Management,
31(6), 515-524.

Coombs, Joseph E. and K. Matthew Gilley (2005),
“Stakeholder Management as a Predictor of CEO Compensation: Main Effects and Interactions with Financial
Performance,” Strategic Management Journal, 26(9), 827-840.

Core, John E., Robert W. Holthausen, and David F. Larcker (1999), “Corporate Governance, Chief Executive Officer Compensation, and Firm Performance,” Journal of Financial Economics, 51(3), 371-406.

Edmans, Alex (2011), “Does the Stock Market Fully Value Intangibles? Employee Satisfaction and Equity Prices,” Journal of Financial Economics, 101(3), 621-640.

Hall, Pamela L. and Robin Rieck (1998), “The Effect of Positive Corporate Social Actions on Shareholder Wealth,” Journal of Financial and Strategic Decisions, 11(2), 83-89.

Hammond, Sue Annis and John W. Slocum Jr. (1996), “The Impact of Prior Firm Financial Performance on Subsequent Corporate Reputation,” Journal of Business Ethics, 15(2),
159-165.

Jizi, Mohammad Issam, Aly Salama, Robert Dixon, and Rebecca Stratling (2014), “Corporate governance and corporate social responsibility disclosure: Evidence from the US
banking sector,” Journal of Business Ethics, 125(4), 601-615.

Liu, Chung-Chu (2010), “Prioritizing Enterprise Environment Management Indicators by Intellectual Capital Perspective,” Journal of International Management Studies, 5(2),
110-117.

Mallin, Christine, Hisham Farag, and Kean Ow-Yong (2014), “Corporate social responsibility and financial performance in Islamic banks,” Journal of Economic Behavior and organization, 103, 21-38.

Michaelis, Laurie (2003), “The Role of Business in Sustainable Consumption,” Journal of Cleaner Production, 11(8), 915-921.

Mocan, Marian, Simona Rus, Anca Draghici, Larisa Ivascu, and Attila Turi (2015), “Impact of corporate social responsibility practices on the banking industry in Romania,” Procedia Economic and Finance, 23, 712-716.

Nakao, Yuriko, Akihiro Amano, Kanichiro Matsumura, Kiminori Genba, and Makiko Nakano (2007), “Relationship between Environmental Performance and Financial Performance: An Empirical Analysis of Japanese Corporations,” Business Strategy and the Environment, 16(2), 106-118.

Panayides, Photis (2006), “Enhancing innovation capability through relationship management and implications for performance,” European Journal of Innovation Management, 9(4), 466-483.

Pavelin, Stephen and Lynda A. Porter (2008), “The Corporate Social Performance Content of Innovation in the U.K,” Journal of Business Ethics, 80, 711-725.

Subramanian, A. and S. Nilakanta (1996), “Organizational innovativeness: exploring the relationship between organizational determinants of innovation, types of innovations,and measures of organizational performance,” Omega, 24(6), 631-647.

Waddock, Sandra A. and Samuel B. Graves (1997), “The corporate social performance-financial performance link,” Strategic Management Journal, 18(4), 303-319.

Wu, Meng-Wen and Chung-Hua Shen (2013), “Corporate social responsibility in the banking industry: Motives and financial performance,” Journal of Banking and Finance, 37(9),3529-3547.

三、網站部分

1.行政院金融監督管理委員會 www.fsc.gov.tw
2.中國銀行業監督管理委員會www.cbrc.gov.cn/chinese/jrjg/index.html
3.產業永續發展整合資訊網https://proj.ftis.org.tw/isdn/
4.公眾環境研究中心(Institute of Public and Environmental Affairs, IPE) http://www.ipe.org.cn/about/about.aspx