银行企业社会责任与财务绩效:澳大利亚与越南的比较研究

Ha Van Nguyen, Diem-Phuc Thi Vu, Giang Huong Pham, Huong-Giang Thi Phan, Khanh Gia Le
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引用次数: 2

摘要

虽然调查企业社会责任(CSR)的财务影响对所有类型的企业都很重要,但鉴于银行业在促进任何国家经济发展方面的重要作用,这种检查对在银行业经营的公司至关重要。因此,本研究旨在以澳大利亚和越南的银行为样本,研究企业社会责任与财务绩效之间的关系。企业社会责任信息评估采用内容分析,企业社会责任实践财务效果评估采用多元回归分析。研究发现企业社会责任与财务绩效之间存在显著的正相关关系。此外,这种积极关系在越南银行中比在澳大利亚银行中更为明显。我们的经验证据在一系列稳健性测试中保持不变。因此,这些发现对商业银行管理者、政策制定者和投资者具有实际意义。
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Corporate social responsibility and financial performance in the banking industry: a comparative study of Australia and Vietnam
While investigating the financial implications of corporate social responsibility (CSR) is important for all kinds of enterprises, such an examination is crucial for firms operating in the banking industry given their essential role in boosting economic development in any nation. Therefore, this study aims to examine the relationship between CSR and financial performance in a sample of banks in Australia and Vietnam. Content analysis was employed to evaluate CSR information and multivariate regressions were used to assess the financial effects of CSR practices. The research findings show a significantly positive association between CSR and financial performance. Moreover, this positive relationship is more pronounced among Vietnamese banks than among their Australian counterparts. Our empirical evidence remains unchanged in a battery of robustness tests. Consequently, these findings have practical implications for commercial bank managers, policymakers, and investors.
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