近年銀行業接連面對COVID-19疫情、升息循環及永續揭露轉型等外部變動，如何將既有營運資源與ESG實踐轉化為維持獲利及持續成長的能力，已成為企業韌性的重要議題。本研究旨在評估台灣銀行業核心營運資源、中間營運與永續能力，以及最終企業韌性表現之動態轉換效率。
本研究以2020年至2024年台灣32家銀行為研究對象，採用兩階段動態範圍方向衡量－方向距離函數資料包絡分析模型（RDM DDF）。第一階段「增進企業韌性階段」以員工人數、薪資費用及營業成本為投入，並以組織靈活性指標、可持續營運指標、競爭優勢指標及永續評分作為連結變數；第二階段「企業韌性階段」則以財務穩定性及長期增長能力為最終產出，另以固定資產作為跨期變數，以呈現銀行資源配置的階段性與跨期延續效果。
實證結果顯示，樣本銀行五年平均總效率為0.8747，整體屬中高效率，但銀行間仍有明顯差異。增進企業韌性階段平均效率為0.9171，高於企業韌性階段的0.8323，顯示主要改善空間在於如何將前端累積的營運與永續能力轉化為後端財務穩定及放款成長。其中，長期增長能力平均效率為0.7895，是各變數中相對較低者；兩階段四象限分析顯示，16家銀行兩階段效率皆高於平均，另有5家呈現前高後低的轉型斷層；永續評分與企業韌性階段的交叉分析則發現，27家永續評分效率高於平均的銀行中，有10家企業韌性階段效率低於平均，表示較高的永續評分效率未必同步轉化為較高的企業韌性效率。研究結果建議，銀行應強化永續策略與授信、風險管理及資源配置的連結；主管機關亦可在揭露規範之外，持續發展能反映實質韌性成果的監理誘因。

From 2020 to 2024, Taiwanese banks faced the COVID-19 pandemic, an interest-rate-hike cycle, and the transition toward mandatory sustainability disclosure. This study evaluates how efficiently banks transform operating resources and intermediate operational and ESG capabilities into corporate resilience outcomes. A sample of 32 banks is examined using a two-stage dynamic range directional measure-directional distance function (RDM DDF) data envelopment analysis model. The five-year average overall efficiency is 0.8747. The enhancing corporate resilience stage averages 0.9171, while the corporate resilience stage averages 0.8323, indicating greater room for improvement in converting intermediate capabilities into financial stability and long-term growth. Quadrant analysis further shows that high ESG-score efficiency does not automatically correspond to high corporate resilience efficiency. The findings highlight the importance of integrating sustainability practices with lending, risk management, and resource-allocation decisions.

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