The article puts forward and proves the hypothesis regarding the relationships between corporate social responsibility and efficiency of the banking business. The main modern methods of evaluating the effectiveness of the banking business are determined. It considers the expediency of the use of stochastic methods frontier boundaries to establish a link between the corporate social responsibility of the bank and the efficiency of its operations, which is the ability to identify deviations of the effectiveness of a particular bank of the limit of the bank with reference efficiency. It proposes production approach in the theory of banking, where the bank is able to perform its key function – the financial intermediary. According to the production function a list of direct and indirect impacts on profit before tax was established, that is the main indicator of the efficiency of the banking business. Emphasis is placed on the fact that the study of the relationship focused within a short period in which profit maximization is not contrary to the key principles of the concept of corporate social responsibility.
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