銀行企業社會責任作為與金融服務消費意圖之研究

Abstract

隨著全球化與永續發展議題的興起，企業社會責任(Corporate Social Responsibility, CSR)從選擇性策略逐漸演變為企業核心業務的一部分，企業在追求盈利的同時，亦須積極承擔其對社會、環境及利益相關者所負之責任。就臺灣而言，特別是在金融服務業，基於其特殊的產業屬性，如高密度分行與社區連結性強、法規嚴格受監管要求編制CSR報告書等，CSR在推行具有相當重要意義。然而，現有國內外相關文獻針對CSR如何系統性地影響消費者行為之實證研究，仍相對有限，尤其缺乏對其深層影響的結構化分析。 為填補上述研究缺口，本研究以計畫行為理論(Theory of Planned Behavior, TPB)與規範激起理論(Norm Activation Model, NAM)為理論基礎，並加入消費者-公司認同(Consumer–Company Identification, CCI)構面，建構連結銀行企業社會責任與金融服務消費意圖之概念性架構，深入分析CSR作為如何通過計畫行為理論中態度、主觀規範及知覺行為控制的三項構面，以及規範激起理論中後果意識、責任歸屬及個人規範的三項構面，最後再加入消費者-公司認同構面影響消費意圖。本研究以線上問卷調查的方式蒐集資料，並利用偏最小平方結構方程模型(Partial Least Squares Structural Equation Model, PLS-SEM)進行實證分析。 研究結果顯示，CSR在環境與社會責任作為中對金融服務消費意圖具有顯著的正向影響，並通過消費者-公司認同的形成提升品牌形象及客戶忠誠度，其中，以態度、後果意識及個人規範對消費意圖的正向影響尤為顯著。此外，主觀規範與責任歸屬對個人規範的形成也會產生關鍵性的推動作用。本研究不僅填補了臺灣金融服務業領域內關於CSR與消費行為的實證研究缺口，亦為企業設計與執行差異化CSR策略，提供了重要的實務參考、建議，有助於企業在競爭激烈的市場環境中，提升其長期競爭力與社會價值。

With the rise of globalization and sustainable development issues, Corporate Social Responsibility (CSR) has gradually evolved from an optional strategy to an integral part of a company's core business. While pursuing profitability, companies must also actively fulfill their responsibilities to society, the environment, and stakeholders. In Taiwan, particularly in the financial services industry, CSR holds significant importance due to the sector's unique characteristics, such as capital allocation, risk management, and trust-based relationships with customers. However, existing domestic and international literature on the systematic impact of CSR on consumer behavior remains relatively limited, especially in terms of structured analysis of its deeper influences. To address this research gap, this study adopts the Theory of Planned Behavior (TPB) and the Norm Activation Model (NAM) as its theoretical foundation, incorporating the dimension of Consumer–Company Identification (CCI) to construct a conceptual framework linking CSR practices in banking to consumer intentions for financial services. The study analyzes how CSR influences consumer intentions through components such as attitude, subjective norms, perceived behavioral control, awareness of consequences, ascription of responsibility, personal norms, and Consumer–Company Identification. Data were collected via an online survey and empirically analyzed using the Partial Least Squares Structural Equation Model (PLS-SEM). The results reveal that CSR practices in environmental and social responsibility significantly and positively impact consumer intentions for financial services, primarily through enhancing brand image and customer loyalty via Consumer–Company Identification. Among the factors, attitude, awareness of consequences, and personal norms showed particularly significant positive effects on consumer intentions. Moreover, subjective norms and ascription of responsibility play critical roles in shaping personal norms. This study not only fills the empirical research gap regarding CSR and consumer behavior in Taiwan's financial services industry but also provides practical insights and recommendations for companies to design and implement differentiated CSR strategies. These findings contribute to enhancing long-term competitiveness and social value in an increasingly competitive market environment.