自 1990 年代開始，企業社會責任(Corporate Social Responsibility，簡稱CSR)逐漸為跨國企業經營所重視，2008 年的金融海嘯後，更讓金融業者意識到，除了追求利潤極大和股東權益最大化外，善盡企業公民的責任是重要的，知名管理大師麥可波特(Michael Porter)強調企業社會責任為企業營運不可或缺的一部份。然而，企業社會責任是否能改善銀行的經營績效？畢竟從事公益活動必須投入資源增加成本。但是一個企業的永續經營有賴於其持續健全的經營環境，甚至建立良好企業形象，創造競爭優勢。企業社會責任可提升銀行經營績效嗎？本研究擬從效率的觀點進行探討，採用Battese and Coelli (1995)隨機邊界法(SFA)實證分析，瞭解銀行履行企業社會責任是否可以提升其經營績效。

Since 1990s Corporate Social Responsibility (CSR) has caught the attention from business field all over the world. After the financial tsunami in 2008, many more people realize that others than higher profit and stock shares, CSR is also very important. Michael E. Porter, a leading authority on competitive strategy, emphasizes CSR is of critical importance to corporate performance. Can CSR really increase operation performance of Banking? In fact, any public interest activities need extra resources and high cost. However, a long term business depends on the maintenance of healthy business environment, need the establishment of positive company image, so that they can be more competitive. This study, from the efficiency point of view, use Stochastic Frontier Analysis (SFA) of Battese and Coelli (1995) to investigate banks whether involvement in public interest activities can improve their operation performance.