ESG與台灣銀行業經營效率關聯性之分析

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Title:	ESG與台灣銀行業經營效率關聯性之分析
Other Titles:	An Analysis of the Correlation between ESG and the Operational Efficiency of Taiwan's Banking Industry
Authors:	林俞繡 LIN, YU-HSIU
Contributors:	財務金融學系財務管理碩士班吳依正 WU, YI-CHEN
Keywords:	經營效率;財務績效;資料包絡分析法;Tobit 迴歸 Operational Efficiency;Financial Performance;DEA;Tobit Model;ESG
Date:	2023
Issue Date:	2023-11-14 13:48:14 (UTC+8)
Abstract:	聯合國於2004年發佈《Who Cares Wins》提出：「ESG的行動與分數，能夠顯現出企業的長久性及財務表現」，當ESG分數越高越值得投資人信任，因此，被視為評估企業經營的指標。ESG 是由3大面向組成，分別是環境、社會及公司治理簡稱「ESG」。本研究利用資料包絡分析法(DEA)探討ESG本國銀行整體經營效率、銀行業實施ESG是否會提升經營效率、銀行業經營效率提升是否會提升財務績效及疫情是否影響銀行業經營效率，以本國銀行做為研究對象，本研究使用資料包絡分析法須具高同質性，故排除無實體分行的的純網路銀行樂天國際商業銀行、將來商業銀行及連線商業銀行，排除以非公司型態經營的中國輸出入銀行，排除依據農業金融法設立主管機關為農業金融局的全國農業金庫，共計35家銀行。本研究期間為2018年至2021年，共計4年的研究期間，2018年至2019年為非疫情期間，2020年至2021年為疫情期間，資料來源為各銀行年報、中央銀行官網及台灣經濟新報資料庫(TEJ)。實證結果發現，經營效率前三名為外商銀行或本國獨立銀行，本國銀行業整體在疫情後技術效率值呈現進步，進一步觀察發現，有13家銀行疫情後技術效率呈現衰退，疫情後技術效率進步有18家，4家維持不變，ESG與技術效率呈現顯著負相關，與規模效率呈正相關，純益率與技術效率、純技術效率顯著正相關，與規模效率呈顯著負相關，逾放比率與技術效率與純技術效率顯著正相關，存放比率、資本適足率與技術效率、純技術效率及規模效率不顯著，資產報酬率、利率敏感性缺口與淨值比率與技術效率顯著正相關。　　The United Nations issued “Who Cares Wins” in 2004 and stated: “ESG actions and scores can show the long-term and financial performance of enterprises.” The higher the ESG score, the more trustworthy investors are. Therefore, it is regarded as an evaluation of business operations index of. ESG is composed of three major aspects, namely Environmental, Social and Governance (Environmental, Social and Governance) referred to as “ESG”. This study uses Data Envelopment Analysis (DEA) to explore the overall operating efficiency of ESG domestic banks, whether the implementation of ESG in the banking industry will improve operating efficiency, whether the improvement of banking operating efficiency will improve financial performance, and whether the epidemic will affect the operating efficiency of the banking industry. As the research object, the data envelopment analysis method used in this research must have high homogeneity, so pure Internet banks without physical branches, Lotte International Commercial Bank, Future Commercial Bank and Connected Commercial Bank are excluded, and non-corporate-type commercial banks are excluded. China Export-Import Bank, excluding the national agricultural treasury whose competent authority is the Agricultural Finance Bureau in accordance with the Agricultural Finance Law, has a total of 35 banks. The research period of this study is from 2018 to 2021, a total of 4 years of research period, 2018 to 2019 is the non-epidemic period, 2020 to 2021 is the epidemic period, the data sources are the annual reports of the banks, the official website of the Central Bank and Taiwan Economic News database (TEJ). Empirical findings show that the top three in terms of operating efficiency are foreign banks or domestic independent banks, and the overall technical efficiency of the domestic banking industry has shown improvement after the epidemic. Further observations found that 13 banks showed a decline in technical efficiency after the epidemic, and 18 banks experienced a decline in technical efficiency after the epidemic. The four companies remained unchanged, ESG is significantly negatively correlated with technical efficiency and positively correlated with scale efficiency, Net Profit Margin is significantly positively correlated with technical efficiency and pure technical efficiency, and significantly negatively correlated with scale efficiency, Non-Performing Loans is significantly positively correlated with technical efficiency and pure technical efficiency , Loan-to-Deposit Ratio , Bank of International Settlement ratio and technical efficiency, pure technical efficiency and scale efficiency are not significant, Return on Assets , Interest Rate Sensitive Ratio are significantly positively correlated with technical efficiency.
Appears in Collections:	[Department of Finance, The M.A. Program of Financial Management] Disserations and Theses

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