臺灣博碩士論文加值系統

面臨近年來國內企業屢屢發生危害社會環境與民眾健康並損及我國形象事件，當企業向銀行籌資及運用資金的用途是排放廢水、製造黑心產品傷害整個社會環境時，起源是不良企業，而銀行提供資金流動是否間接性成為幕後的推手？企業社會責任(Corporate Social Responsibility, CSR)的重視不僅是公司的責任，更需要銀行的推動促使公司的落實。本研究以2009年至2014年以國內39家銀行業以及放款予上市（櫃）公司並獲得天下雜誌企業公民獎之公司為主要研究對象，探討銀行放款予CSR績效較佳公司是否影響銀行放款決策、逾期放款比率及其信用評等？實證結果發現，銀行對CSR績效佳之放款公司給予較低的放款利率；CSR績效佳之銀行有較低的逾期放款比率，但是銀行之逾期放款比率與其擁有CSR績效為佳之放款公司家數占比則未達顯著關聯性；最後，CSR績效佳與擁有CSR績效為佳之放款公司家數占比愈高之銀行，則其信用評等愈好。

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.

目錄 Ⅰ
圖目錄 Ⅱ
表目錄 Ⅲ
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究實證意涵與貢獻 3
第四節 研究步驟 4
第二章 文獻探討與假說推論 6
第三章 研究方法 12
第一節 研究樣本與資料來源 12
第二節 變數衡量 18
第三節 研究設計 23
第四章 實證結果與分析 27
第一節 敘述性統計 27
第二節 相關係數檢定 30
第三節 實證結果 34
第五章 結論與建議 40
第一節 結論 40
第二節 研究限制與建議 41

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