以群體PROMETHEE評估台灣銀行之企業社會責任績效

銀行業被認為是提升企業社會責任（Corporate Social Responsibility, CSR）的關鍵行為者，因為它們有能力通過其產品和服務影響其客戶和其他公司，然而相對於其它行業別銀行業是表現較差者，因此本研究對台灣銀行業CSR績效進行評比，並提供改善建議，以利促成國內企業社會責任之關注。本研究自CSRHub資料庫蒐集台灣及各洲表現優異銀行（共36家）的資料進行整評比，包括社群、員工、環境與公司治理四個面向之十二個次準則，並藉由群體PROMETHEE分析。共有五位專家參與評比，進而對專家間偏好差進行修正，並建立滿意度指標以強化分析結果。其後利用決策分析實驗室法（Decision Making Trial and. Evaluation Laboratory, DEMATEL）了解各評比因素間的因果關係，並整合重要–表現程度分析法（Importance-Performance Analysis, IPA）之概念，分析台灣銀行之落後差距，以利建議未來改進方向。由於每位專家的偏好不同，因此為了整合使用了加強共識之群體PROMETHEE之分析，台灣與各洲表現優異銀行在排名為中後段，群體PROMETHEE對銀行的排序與原始五位專家算數平均數所求得的排名結果並無太大的差異。DEMATEL的結果顯示次準則之間的重要性為：透明度與報告、社會發展與慈善事業、董事會、領導道德、人權與供應鏈、能源與氣候變化、環境政策、資源管理、薪資與福利、產品、多樣性與勞工權利、培訓以及健康與安全。次準則之間的因果關係如同重要性的排序，透明度與報告會影響排在後面的次準則，以此類推。台灣七家銀行的IPA結果，多樣性與勞工權利、培訓、健康與安全、環境政策這三項次準則在多數銀行屬於第重要程度高表現程度卻低，對於銀行來說第四象限的項目是最需要改善，因此將針對第四象限之次準則項目提供改善建議。台灣銀行與世界排名前五名的銀行相比，在員工構面和環境構面相對的較差。

關鍵字

企業社會責任；群體PROMETHEE ；決策分析實驗室法；群體偏好整合；重要–表現程度分析法；銀行業績效改善

並列摘要

The banking industry is considered to be a key actor in enhancing corporate social responsibility (CSR) because they have the ability to influence their customers and other companies through their products and services, and it has been poor performance compared to other industries. This study aims to evaluate the CSR performance of the Taiwan banking industry and provides suggestions for its improvement. The data is collected from CSRHub, include seven banks in Taiwan, and other 29 banks ranked top in all continents with excellent banks. Among them, the group PROMETHEE evaluation is used to include the preference information of the five experts, and the preference difference is corrected, and the satisfaction index is established. On the other hand, in order to achieve performance improvement goals, we use DEMATEL to understand the causal relationship between the various evaluation factors, and integrate the concept of the important-performance analysis (IPA), analyze the lagging gap of Taiwan banks, and propose improvements. The results of this study show that the causal relationship between the sub- criterions is: Transparency & Reporting ; Community Dev & Philanthropy ; Board ; Leadership Ethics ; Human Rights & Supply Chain ; Energy & Climate Change ; Environment Policy & Reporting ; Resource Management ; Compensation & Benefits ; Product ; Diversity & Labor Rights ; Training, Health & Safety. Three of the banks in Taiwan conduct an IPA. Therefore, IPA analysis of these three banks and the results of DEMATEL are combined to give recommendations for performance optimization.

並列關鍵字

Corporate Social Responsibility ； Group PROMETHEE ； DEMATEL ； Group Decision Aggregation ； Importance Performance Analysis ； Performance Improvement of Banking