本研究試圖了解銀行業承擔企業社會責任(CSR)的程度與其經營效率是否相關，使用兩階段的研究方法。第一階段經營效率的部分，運用資料包絡分析法(DEA)，評估從2010年至2014年，來自19個國家共114間銀行的經營績效。企業社會責任指標，根據英國道德投資研究服務公司(EIRIS)的問卷資料，轉換成分數，分數越高的銀行，從事企業社會責任的程度越深。第二階段用Tobit迴歸模型，探討第一階段求得之經營效率與企業社會責任參與程度之關聯。發現企業社會責任參與程度與技術效率及成本效率皆為正向關係，表示企業社會責任參與越高的銀行，對其技術效率及成本效率有著正向的幫助；而規模效率的部分則為負相關，推斷應為CSR投入之成本影響所致。

1. 林炳文. (2002). 臺灣地區商業銀行合併效率性之分析: 資料包絡分析法的應用. 台灣管理學刊, 1(2), 341-355.
2. 馬裕豐. (1993). 交通大學管理科學研究所碩士論文.
3. Adam, A. M., & Shavit, T. (2008). How can a ratings-based method for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from socially responsible investment indices to invest in CSR?. Journal of Business Ethics, 82(4), 899-905.
4. Aigner, D. J. (2006). Corporate Social Responsibility and the Bottom Line. Working Paper, Paul Merage School of Business, University of California, Irvine.
5. Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of management Journal, 28(2), 446-463.
6. Bagnoli, M., & Watts, S. G. (2003). Selling to socially responsible consumers: Competition and the private provision of public goods. Journal of Economics & Management Strategy, 12(3), 419-445.
7. Bancilhon, F., Maier, D., Sagiv, Y., & Ullman, J. D. (1985, June). Magic sets and other strange ways to implement logic programs. In Proceedings of the fifth ACM SIGACT-SIGMOD symposium on Principles of database systems (pp. 1-15). ACM.
8. Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7-45.
9. Bonin, J. P., Hasan, I., & Wachtel, P. (2005). Bank performance, efficiency and ownership in transition countries. Journal of banking & finance, 29(1), 31-53.
10. Chen, T. Y., & Yeh, T. L. (2000). A measurement of bank efficiency, ownership and productivity changes in Taiwan. Service Industries Journal, 20(1), 95-109.
11. Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23.
12. Drake, L., & Hall, M. J. (2003). Efficiency in Japanese banking: An empirical analysis. Journal of Banking & Finance, 27(5), 891-917.
13. Drake, L., Hall, M. J., & Simper, R. (2006). The impact of macroeconomic and regulatory factors on bank efficiency: A non-parametric analysis of Hong Kong’s banking system. Journal of Banking & Finance, 30(5), 1443-1466
14. Edmans, A. (2011). Does the stock market fully value intangibles? Employee satisfaction and equity prices. Journal of Financial economics, 101(3), 621-640.
15. El Ghoul, S., Guedhami, O., Kwok, C. C., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital?. Journal of Banking & Finance, 35(9), 2388-2406.
16. Fombrun, C., & Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
17. Friedman, M. (2007). The social responsibility of business is to increase its profits. Corporate ethics and corporate governance, 173-178.
18. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
19. Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & society, 36(1), 5-31.
20. Henderson, A. T., & Mapp, K. L. (2002). A New Wave of Evidence: The Impact of School, Family, and Community Connections on Student Achievement. Annual Synthesis 2002. National Center for Family and Community Connections with Schools.
21. Henderson, D. (2001). Misguided virtue: False notions of corporate social responsibility. New Zealand Business Roundtable.
22. Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
23. Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review, 20(2), 404-437.
24. Miller, S. M., & Noulas, A. G. (1996). The technical efficiency of large bank production. Journal of Banking & Finance, 20(3), 495-509.
25. Moody-Stuart, M. (1999). Foreword (supplement), Responsible business. Financial Times, 2.
26. Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
27. Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies, 24(3), 403-441.
28. Rupp, D. E., Ganapathi, J., Aguilera, R. V., & Williams, C. A. (2006). Employee reactions to corporate social responsibility: An organizational justice framework. Journal of organizational Behavior, 27(4), 537-543.
29. Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of management Journal, 40(3), 534-559.
30. Sherman, H. D., & Gold, F. (1985). Bank branch operating efficiency: Evaluation with data envelopment analysis. Journal of banking & finance, 9(2), 297-315.
31. Staub, R. B., e Souza, G. D. S., & Tabak, B. M. (2010). Evolution of bank efficiency in Brazil: A DEA approach. European journal of operational research, 202(1), 204-213.
32. Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of US firms. Academy of management review, 10(3), 540-557.
33. Wright, P., & Ferris, S. P. (1997). Agency conflict and corporate strategy: The effect of divestment on corporate value. Strategic management journal, 77-83.
34. Wu, M. W., & Shen, C. H. (2013). Corporate social responsibility in the banking industry: Motives and financial performance. Journal of Banking & Finance, 37(9), 3529-3547.
35. Yue, P. (1992). Data envelopment analysis and commercial bank performance: a primer with applications to Missouri banks. IC² Institute Articles.