归属院系：

商学院（监察审计学院）

作者：

MD BAYZID SHARKER

导师：

李姣姣

导师单位：

国际教育学院

学位：

硕士

语种：

英文

关键词：

Bank Efficiency, Corporate Social Responsibility (CSR), Data Envelopment Analysis (DEA), Customer Loyalty, Bangladesh Banking Sector

摘要：

本研究采用数据包络分析法（DEA），对2012年至2021年间孟加拉国29家上市银行的相对效率进行系统评估，重点考察盈利效率、市场化效率和CSR披露效率三个维度。研究依托年报、CSR声明及公司治理报告等二手数据，比较传统银行与伊斯兰银行的效率差异，并分析财务约束、政治关联及伊斯兰教法合规要求对银行效率的影响。实证结果表明，样本银行CSR披露效率较高（均值0.903），但盈利效率和市场化效率仍存在显著低效问题。财务约束、政治关联和伊斯兰教法合规要求是造成银行间效率差异的主要决定因素。传统银行在盈利效率和市场化效率方面优于伊斯兰银行，而伊斯兰银行的CSR披露效率更高，这与其以利益相关者为导向的伦理经营原则相符。本研究基于利益相关者理论、资源基础观和关系营销理论，构建了CSR披露通过提升品牌声誉与利益相关者信任、进而可能支持客户留存与银行长期可持续发展的理论机制。由于未采用客户问卷数据，本文未将客户忠诚度作为直接实证检验变量，而是仅使用存款增长率（客户留存代理指标）、市盈率与每股收益（品牌声誉代理指标）及CSR披露指数（利益相关者信任代理指标）等二手代理指标进行辅助讨论。该处理已在研究局限中明确说明，未来研究可通过原始调查数据进一步检验。研究发现对政策制定者、监管机构和银行管理者具有重要启示。建议通过拓宽融资渠道减轻财务约束，减少政治干预以改善公司治理，推动伊斯兰银行的产品创新，并强化CSR信息披露的透明度与问责机制，从而提升银行整体效率与可持续发展能力。本研究将财务、市场与社会责任三个维度整合于统一效率分析框架，为发展中国家银行业绩效研究提供了理论与实践贡献。本研究阐明了孟加拉国银行业财务绩效与社会责任之间的复杂关系，为改善银行效率、增强竞争力与促进可持续发展提供了关键参考。未来研究可进一步纳入未上市中小银行样本，采用更广泛的CSR评价指标，并引入原始问卷调查数据直接检验客户忠诚度的中介效应，以实现对银行业影响的更全面评估。

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学科：

工商管理

提交日期：

2026-08-28

引用参考：

MD BAYZID SHARKER. From Bank Performance to CSR: Efficiency Analysis and Its Potential Impact on Customer Loyalty in Bangladesh[D]. 西南政法大学,2026.

全文附件授权许可：

知识共享许可协议-署名