臺灣博碩士論文加值系統

本研究為探討企業社會責任對上海證券交易所上市銀行業財務績效的影響。使用文字探勘(Text mining)方法來探討企業社會責任（CSR）報告中披露的信息，藉以了解銀行業關注的面向。從字詞分類我們發現企業社會責任報告書較關注“商業，社會資本和治理”，而不是“人力資本，慈善和環境”。此外，還考慮了CSR指數，發現從事企業社會責任對銀行業財務績效有正向影響。

This study investigates the effect of corporate social responsibility on financial performance in Chinese banking industry listed in Shanghai Stock Exchange. We use text mining to explore the information disclosed in corporate social responsibility (CSR) report, and examine what is the banks’ concern about. We find that the CSR reports focus on "commercial, social capital and governance" rather than "human capital, charity, and environment". In addition, the CSR indices are also considered. We find that engaging in CSR has a positive influence on the financial performance of the banking industry.

中文摘要 I
英文摘要 II
目次 III
表目次 V
圖目次 VI
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 研究流程 5
第二章 文獻探討 6
第一節 中國銀行業綠色金融發展及相關國際規範 6
第二節 企業社會責任報告書發展狀況 9
第三節 文字探勘與企業社會責任 12
第四節 企業社會責任與財務績效 13
第三章 研究方法 15
第一節 研究架構 15
第二節 研究期間及樣本選取 16
第三節 變數與定義 17
第四節 文字探勘技術 21
第四章 實證結果 28
第一節 CSR活動的敘述性統計 28
第二節 迴歸模型 29
第三節 CSR指數的敘述性統計 33
第四節 迴歸模型 35
第五節 相關係數 37
第五章結論 40
第一節 文字探勘結果 40
第二節 迴歸結果 40
參考文獻 42

中文文獻
陳文魁、曹耀鈞(2017)有社會責任會有較好的股價嗎?財務與股價連結研究,106專題報導,P106-121

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