近年來，企業社會責任(Corporate Social Responsibility，簡稱CSR)議題日益受到重視，2008年的金融海嘯，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。故本研究以Fried et al. (2002)所提出的三階段資料包絡分析法(DEA)進行實證分析，瞭解銀行履行企業社會責任與其效率之關連性，探討企業社會責任對銀行業經營績效的影響？實證結果顯示，CSR的得獎次數增加可減少資金投入、資本投入，但卻會增加勞動投入；違規金額會增加資金投入、勞動投入、資本投入(2009、2010年)。在考量企業社會責任及環境變數及統計干擾項之影響，重新調整其投入變數，比較第一階段與第三階段，無論是固定規模報酬(CRS)或變動規模報酬(VRS)下的技術效率、規模效率，均大大提升，且金控子銀行的技術效率優於非金控獨立銀行。

In recent years, corporate social responsibility (CSR) issues have received increasing attention. After the 2008 financial crisis, the financial industry realized that, in addition to the pursuit of profit maximization and maximization of shareholders’ equity, the responsibility to fulfill corporate citizen is also important. Therefore, we employ a three-stage data envelopment analysis (DEA) by Fried et al. (2002) to understand the relationship between banks CSR and its efficiency, and discusses the impact of CSR on banking operating performance? The empirical results show, CSR winning number can reduce capital investment, capital investment, but it will increase the labor input; the amount of fine due to violation of rules will increase the amount of capital investment, labor input and capital input (2009, 2010). In comparison of the first stage and the third stage, with adjustment of input variables of CSR variables, environmental variables and error term, the technology efficiency and scale efficiency of both constant returns to scale (CRS) or variable returns to scale (VRS) have increased. Also the technology efficiency of financial holding banks is better than non-financial holding banks.