ESG績效與銀行流動性之關聯性研究

Abstract

巴塞爾銀行監理委員會特別針對全球性大型銀行制定資本適足率與流動性之基本要求，學者們亦驗證自有資本與銀行流動性之間可能存在顯著正、負相關，突顯應探究此相互關係的重要性。近年來，企業社會責任(Corporate Social Responsibility；簡稱CSR)引起各界高度關注，由於CSR和銀行流動性的關聯程度仍在持續發展中，因此本研究選擇將兩個主題作為論文題目，並進行深入分析。本研究旨在探討整體本國銀行，包含官股銀行與民營銀行之自有資本率對於流動性的影響，及兩種銀行體制的社會責任表現是否會為流動性帶來積極效果。研究以流動比率作為應變數，將自有資本率、CSR成果、銀行類型及自有資本規模多寡之虛擬變數設置為主要解釋變數，藉由多元迴歸模型探索上述議題。實證結果顯示，八大行庫的自有資本率與流動性呈現顯著正向關係，民營銀行之卓越CSR績效亦顯著積極影響流動性。然而，官股銀行的社會責任成就及民營銀行自有資本率對流動性僅為正相關，不具有統計顯著性。The Basel Committee on Banking Supervision specifically establishes fundamental requirements for capital adequacy ratio and liquidity for globally systemic banks. Scholars have also verified there may be significant positive or negative correlations between self-owned capital and bank liquidity, highlighting the importance of exploring this relationship. In recent years, Corporate Social Responsibility (CSR) has garnered significant attention across various sectors. Given that the association between CSR and bank liquidity is still evolving, this study chooses these two themes as the topic for in-depth analysis.This study aims to explore the impact of self-owned capital ratios on liquidity within the overall domestic banking sector, including both state-owned and private banks. It also examines whether the social responsibility performance of these two banking systems positively affects liquidity. The study uses the liquidity ratio as the dependent variable, while the self-owned capital ratio, CSR performance, bank type, and the size of the self-owned capital are set as the main explanatory variables using dummy variables. These topics are investigated through a multiple regression model.The empirical results show a significant positive relationship between the self-owned capital ratio and liquidity for the eight major state-owned banks. Additionally, outstanding CSR performance by private banks has a significantly positive impact on liquidity. However, the social responsibility achievements of state-owned banks and the self-owned capital ratio of private banks are positively related to liquidity but do not exhibit statistical significance.