Số 225 | Tháng 12/2024
Tác động của trách nhiệm xã hội đến hiệu quả tài chính của các ngân hàng thương mại Việt Nam
Đặng Thị Quỳnh Anh, Nguyễn Đặng Hải Yến, Trần Đình Khánh Uyên
Tóm tắt:
Nghiên cứu này xem xét tác động của việc thực hiện trách nhiệm xã hội (TNXH) đến hiệu quả tài chính của các ngân hàng thương mại Việt Nam trong giai đoạn 2013–2022. Sử dụng phương pháp GMM, kết quả cho thấy việc thực hiện TNXH có thể cải thiện hiệu quả tài chính của ngân hàng, tuy nhiên không phải tất cả các khía cạnh thành phần của thực hiện TNXH cũng cho tác động như vậy. Cụ thể, chỉ có các yếu tố như độ uy tín, thực hành lao động, trách nhiệm sản phẩm, các chỉ số về hiệu quả môi trường và chiến lược về sự bền vững của tổ chức cải thiện tác động cùng chiều đến tỷ suất lợi nhuận trên tổng tài sản bình quân (Return on Average Assets -ROAA). Ngoài ra, các yếu tố như quy mô, vốn chủ sở hữu, chi phí ngoài lãi cũng có ảnh hưởng đến ROAA. Từ kết quả trên, nghiên cứu đưa ra một số giải pháp nhằm nâng cao hiệu quả tài chính trong thời gian tới.
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Impact of Social Responsibility on the Financial Performance of Commercial Banks
Abstract:
The paper investigates the effect of corporate social responsibility (CSR) disclosure on the performance of Vietnamese commercial banks from 2013 to 2022. Utilizing the Generalized Method of Moments (GMM) approach, the findings indicate that CSR disclosure has the potential to enhance a bank's financial performance. However, the impact is not uniform across all components of CSR implementation. Specifically, factors such as credibility, operational practices, product responsibility, environmental performance, and an organization's sustainability strategy positively influenced the Return on Average Assets (ROAA). Additionally, variables including bank size, equity, and non-interest expenses were also identified as significant determinants of ROAA. Based on these findings, the study proposes several recommendations to improve commercial banks' operational efficiency in the future.