CSR對人壽保險業經營效率的影響

南華大學機構典藏系統 > 管理學院 > 財務金融學系(財務管理碩士班) > 博碩士論文 > Item 987654321/28824

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://nhuir.nhu.edu.tw/handle/987654321/28824

题名:	CSR對人壽保險業經營效率的影響
其它题名:	The Impact of CSR on the Operating Efficiency of the Life Insurance Industry
作者:	張梅蘭 CHANG, MEI-LAN
貢獻者:	財務金融學系財務管理碩士班賴丞坡 LAI, CHENG-PO
关键词:	企業社會責任;人壽保險業;經營效率 Corporate Social Responsibility;Life Insurance Industry;Operating Efficiency
日期:	2021
上传时间:	2022-08-16 13:22:39 (UTC+8)
摘要:	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.
显示于类别:	[財務金融學系(財務管理碩士班)] 博碩士論文

文件中的档案:

档案	描述	大小	格式	浏览次数
109NHU00304017-001.pdf		1031Kb	Adobe PDF	176	检视/开启
index.html		0Kb	HTML	296	检视/开启

在NHUIR中所有的数据项都受到原著作权保护.

TAIR相关文章

数据加载中.....