| Summary: | 碩士 === 國立高雄第一科技大學 === 金融系碩士班 === 106 === There exists a wealth of research exploring the impact of corporate social responsibility on business performance. However, few studies have specifically investigated the impact of corporate social responsibility on the performance of commercial banks. This study sought to address this gap through a focus on Taiwan's commercial banks. This was achieved through analysis of data on domestic listed commercial banks from 2010 to 2015. We used the “CAMELS rating system” to measure bank operating performance, specifically capital adequacy (C), asset quality (A), management capability (M), earnings (E), liquidity (L), sensitivity to market risk (S). The index proposed by Chen, Roger C. Y., and Hung, S. W. (2013) was used to classify the corporate social responsibility enacted by commercial banks into two groups (high and low). The results indicated no significant difference in the annual operating performance of banks with high- and low-level corporate social responsibility. However, over the time period from 2010 to 2015, banks with high-level corporate social responsibility exhibited significantly higher operating performance. This finding supports the social impact hypothesis of Cornell and Shapiro (1987), which purports that better corporate social responsibility performance results in better business performance.
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