Mối quan hệ giữa trách nhiệm xã hội, giá trị thương hiệu và hiệu quả tài chính: Trường hợp các ngân hàng thương mại tại Đồng bằng sông Cửu Long

Lê Phước Hương * và Lưu Tiến Thuận

* Tác giả liên hệ (lphuong@ctu.edu.vn)

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Ngày nhận bài: 17-04-2019
Ngày nhận bài sửa: 06-06-2019
Ngày duyệt đăng: 26-07-2019
Ngày xuất bản: 26-07-2019
Title: The relationship between corporate social responsibility, brand equity and financial performance: The case of commercial banks in Mekong Delta
DOI: 10.22144/ctu.jsi.2019.084
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Trích dẫn
Hương, L. P., & Thuận, L. T. (2019). Mối quan hệ giữa trách nhiệm xã hội, giá trị thương hiệu và hiệu quả tài chính: Trường hợp các ngân hàng thương mại tại Đồng bằng sông Cửu Long. Tạp chí Khoa học Đại học cần Thơ, 55(CĐ Kinh tế), 85-94. https://doi.org/10.22144/ctu.jsi.2019.084
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Tập. 55 Số. CĐ Kinh tế (2019)
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Kinh tế

Abstract

The impacts of corporate social responsibility (CSR) and brand equity on financial performance (FP) are investigated in the context of banking which based on stakeholder theory. Interviews were conducted, and surveys were administered on 356 customers of 29 jointed stock commercial banks in Mekong Delta. The collected data were analysed using descriptive statistics, Cronbach’s Alpha, exploratory factor analysis EFA, confirmatory factor analysis CFA and structural equation modelling SEM. The results showed that the customer’s perception of CSR dimensions (employee, shareholder, legal and ethical requirement) has positive effects on FP while the customer’s perception of two CSR dimensions (customer and community) has negative effects on FP. Moreover, the customer’s perception of customers, employees and community dimensions has positive effects on brand equity and brand equity impacts positively on FP. The results of this study contribute to the CSR literature by providing an empirical explanation of CSR – FP relationships by providing the mediation effect of brand equity. For banking industry, the results contribute to banks’ appropriate strategic decision-making for CSR activities to gain good customer based brand equity as well as FP.
Keywords: Bank, brand equity, corporate social responsibility, financial performance

Tóm tắt

Nghiên cứu nhằm đánh giá tác động của trách nhiệm xã hội (TNXH) và giá trị thương hiệu đến hiệu quả tài chính (HQTC) ngành ngân hàng dựa vào lý thuyết các bên liên quan. Số liệu thu thập từ 356 khách hàng của 29 ngân hàng thương mại cổ phần tại Đồng bằng sông Cửu Long thông qua bảng câu hỏi được thiết kế sẵn. Dữ liệu thu thập được phân tích bằng thống kê mô tả, Cronbach’s Alpha, phân tích nhân tố khám phá EFA, phân tích nhân tố khẳng định CFA và mô hình cấu trúc tuyến tính SEM. Kết quả cho thấy nhận thức của khách hàng ở khía cạnh nhân viên, cổ đông và đạo đức pháp lý của TNXH có tác động tích cực đến HQTC, trong khi khía cạnh khách hàng và cộng đồng của TNXH có tác động tiêu cực đến HQTC. Thêm vào đó, nhận thức về khía cạnh khách hàng, nhân viên và cộng đồng tác động tích cực đến giá trị thương hiệu và giá trị thương hiệu tác động tích cực đến HQTC. Nghiên cứu đưa ra bằng chứng thực nghiệm về mối quan hệ giữa trách nhiệm xã hội và HQTC với vai trò trung gian của giá trị thương hiệu. Từ đó, đề xuất một số hàm ý quản trị cho quản lý ngân hàng, giúp tăng cường giá trị thương hiệu và HQTC thông qua các hoạt động TNXH.
Từ khóa: Giá trị thương hiệu, hiệu quả tài chính, ngân hàng, trách nhiệm xã hội

Article Details

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