在現今企業社會責任(CSR)為管理實務以及學術研究中的一門顯學，不僅要追求股東價值極大化，也對其他利害關係人盡其責任。
先前的銀行貸款成本研究多集中在企業社會責任報告書的揭露上，近期開始出現評比CSR程度的方法，因此轉而研究參與CSR的程度對於銀行貸款成本之影響。
本研究探討了CSR程度與銀行貸款成本，透過台灣經濟新報(TEJ)蒐集上市櫃公司2015至2020年共32,935筆觀察值，以銀行貸款利差為銀行貸款成本之代理變數，並以8個構面評估公司CSR的分數。
研究結果顯示，在其他條件不變下，公司可以通過提高CSR程度來降低銀行貸款成本，且高CSR公司的銀行貸款利率明顯低於低CSR的銀行貸款利率，並且發現對於小公司及負債比率高的公司，CSR程度的影響更顯著。

Corporate social responsibility (CSR) is now a prominent discipline in management practices and academic research, not only to maximize shareholder value, but also to fulfill its responsibilities to other stakeholders.
Previous research on the cost of bank loans has focused on the disclosure of corporate social responsibility reports, but recently there have been ways to evaluate the degree of CSR, so they have turned to study the degree of CSR on bank loan costs.
This study explores the degree of CSR and the cost of bank loans, with a total of 32,935 observations of listed company 2015 to 2020 collected by Taiwan Economic Journal(TEJ), using bank loan spreads as the proxy variable for bank loan costs, and evaluating the CSR scores of companies in 8 aspects.
The results of the study show that companies can reduce the cost of bank loans by increasing the degree of CSR, and the bank loan interest rate of high CSR companies is significantly lower than the bank loan interest rate of low CSR, It was also found that for small companies and companies with high debt ratios, the impact of CSR degree was more significant.

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