| Summary: | 碩士 === 靜宜大學 === 國際碩士學位學程 === 102 === The main purpose of this study is to assess the level of corporate social responsibility (hereafter CSR) disclosure in the Mongolian banking sector and determine how they are engaging in CSR activities. Furthermore, this study analyzes the association between corporate financial performance (hereafter CFP) in terms of return on assets (ROA), return on equity (ROE), net interest margin (NIM) and non-performing loan ratio (NPL) and the CSR implementation based on CSR disclosure indices.
The study utilizes the secondary data from the annual reports and BankScope database from 2003 to 2012. There are 65 annual reports and 12 banks being analyzed. The results from descriptive statistics find that Mongolian banks are more aggressively engaged in CSR activities in most recent years. Throughout this study, the findings show that there is a significant positive relationship between CSR measured by Corporate Social Responsibility Reporting Disclosure (CSRRD) and Corporate Social Responsibility Qualitative (CSRQD) and CFP measured by NIM. Moreover, both CSRRD and CSRQD are statistically negatively associated with bank financial performance in terms of NPL. The results of T- test indicate that the banks with higher CSR tend to have higher ROE and NIM and lower NPL. In addition, bank board leadership structure (CEO duality) and bank size (total asset and number of branches) are significantly and positively associated with CSR.
Interestingly, the results of the regression analysis suggest that CSR is more strongly associated with bank financial performance measured by ROA, ROE, NIM and NPL before the financial crisis in 2008. However, the relationships between CSR and CFP measured by ROA and ROE are weaker in Mongolian banking sector after the financial crisis.
|
|---|
