臺灣金融業企業永續之探討——以國泰金控為例

近年來氣候急遽變遷，環境災害日益嚴重，使得全球對於永續發展的腳步沒有停歇與喘息的機會，組織機構對於企業社會責任（CSR）、環境／社會／公司治理（ESG）、永續發展目標（SDGs）重視的程度大幅提升，透過發布企業社會責任報告書與永續報告書，傳達予大眾與利害關係人其投入的狀況、企業營運策略的規劃與轉型、以及對於永續發展的未來走向與展望。除了企業高度關注之外，法律條文與政府政策亦跟隨國際趨勢，2018年通過的公司法修正案增訂公司除了是營利的社團法人之外，同時強調企業社會責任的落實，金融監督管理委員會也於2020年推動綠色金融行動方案2.0，將原先綠色金融範疇擴大至永續金融，強調金融機構扮演分配資源的關鍵角色，因此選擇以金融產業作為研究對象，而國泰金控在永續發展上積極參與國際倡議，且內部管理階層推動企業社會責任不遺餘力，為臺灣金融產業企業永續的領導型機構之一。本研究透過與國泰金控企業永續委員會重要幹部訪談以及次級資料的蒐集，窺探企業如何在落實永續的同時，於公司治理、組織互動、利害關係人之中取得最佳平衡。

關鍵字

永續發展；企業永續；企業社會責任

並列摘要

In recent years, the climate has changed rapidly and environmental disasters have become more and more serious, so that we have no chance to stop in the pace of sustainable development, and thus organizations gradually put more emphasis on corporate social responsibility (CSR), ESG, and sustainable development goals (SDGs). Through composing and releasing the corporate social responsibility reports and sustainability reports, these convey involvement, operation strategies, and future outlook about sustainable development to the public and stakeholders. In addition to the high attention from enterprises, “Company Act” amended that companies were not only for making profit, but also for implementing corporate social responsibility. Besides, financial supervisory commission promoted “Green Finance Action Plan 2.0” in 2020. It expanded the scope of green finance to sustainable finance and emphasized that financial institutions played a key role in allocating resources, and that’s the reason why I chose financial industry as the research object. Last but not least, this study took Cathay Financial Holdings as a case, by interviewing with senior management and collecting public information to explore how Cathay Financial Holdings can achieve the balance in corporate governance, organizational interaction, and relationship with stakeholders while implementing sustainable development.