ESG與綠色金融對銀行財務績效影響-以臺灣商業銀行為例

本研究主要探討ESG及綠色金融對臺灣商業銀行績效之影響，首先以文獻回顧過去ESG對各產業所造成之影響，並以此設立研究假說，將ESG變數以銀行業所出具永續報告書中的溫室氣體排放量來表示。綠色金融則以永續報告書中的綠色授信餘額表示，研究樣本為臺灣14間金控銀行與9間非金控銀行，研究期間為2015年至2021年，使用年資料，研究方法使用縱橫資料迴歸模型來驗證研究假說。本文實證結果顯示，ESG會對銀行大部分的財務績效呈現正向顯著，表示ESG對於銀行財務績效有正向影響性；此外，綠色金融由於發展的年度不足，因此對銀行財務績效的影響並不顯著，各家銀行的綠色授信餘額的提升並不會對銀行績效產生影響。本文的研究結果可供商業銀行經營決策的參考。

關鍵字

ESG ；綠色金融；銀行業；銀行績效；財務績效；縱橫資料迴歸模型

並列摘要

This study mainly explores the impact of ESG and green finance on the performance of commercial banks in Taiwan. First, it reviews the impact of ESG on various industries in the past with the literature, and establishes a research hypothesis based on this. ESG variables are included in the sustainability report issued by the banking industry. of greenhouse gas emissions. Green finance is represented by the green credit balance in the sustainability report. The research samples are 14 financial holding banks and 9 non-financial holding banks in Taiwan. The research period spans from 2015 to 2021. Annual data was utilized, employing both vertical and horizontal data to analyze regression models for testing research hypotheses. The research findings indicate a positive and significant impact of ESG (Environmental, Social, and Governance) factors on the financial performance of the majority of banks. This suggests that ESG has a positive influence on the financial performance of banks. In addition, due to the lack of annual development of green finance, the impact on the bank's financial performance is not significant , the improvement of the green credit balance of each bank will not affect the performance of the bank. The research findings also can serve as a valuable reference for commercial banks when making business decisions.