近年來企業社會責任顯然已成為企業與政府極力重視及積極推動的議題。本研究聚焦於我國人壽保險業，目的在於探討企業社會責任對於人壽保險業經營效率影響之情形。本研究以我國壽險公司2015至2019年的資料，採用資料包絡分析法(Data Envelopment Analysis)分析壽險公司的經營效率，並進一步運用Tobit迴歸分析方法檢視企業社會責任變數對人壽保險業經營效率的影響。實證結果顯示，壽險業的CSR報告書揭露程度、資產總額對總體技術效率、純技術效率及規模效率等經營效率存在顯著的正向影響。企業的公益活動現金捐贈對純技術效率及規模效率存在顯著的正向影響。 In recent years, corporate social responsibility has clearly become the important issue that companies and governments try to emphasis and actively promote. This research focuses on the life insurance industry in Taiwan, and aims to explore the impact of corporate social responsibility on the operating efficiency of the life insurance companies. Using the data from 2015 to 2019, this study uses Data Envelopment Analysis to analyze the operating efficiency of life insurance companies, and further uses Tobit regression analysis to examine the impact of corporate social responsibility variables on the operating efficiency of the life insurance companies. The empirical results show that both the extent of CSR reporting and total assets have positive effects on overall technical efficiency, pure technical efficiency, as well as scale efficiency. Corporate charitable donations for public welfare have positive effects on pure technical efficiency and scale efficiency as well.
