金融產業永續發展指標之研究

金融業推動永續發展從早期注重環境面，發展至包含環境、社會及公司治理（environmental, social, and governance, ESG）三個面向，然而國內金融業永續發展研究，多以股票報酬率、公司股價、財務績效等財務指標探討與ESG的關聯性，較少針對衡量金融公司之ESG履行狀況進行探討，本研究旨在建立金融業永續發展模型指標架構。研究方法依序為修正式德菲法與模糊層級分析法，資料分析指出整體指標架構與權重排序依序為：公司治理（0.493），其「透過公司資訊安全治理及科技防護，保護客戶資料及權益，以及確保金融服務及公司資訊資產免於威脅」權重0.210，為公司治理中最重要的要素；永續經營（0.319）為次高群組，其「推動綠色金融商品與服務」為永續經營中首要的要素；社會共融（0.188）為相對權重值較低的群組，其「提供員工健康照顧及職場安全措施」權重0.281，為社會共融中首要的要素。各層級與要素之一致性指標與一致性比率皆<0.1，顯示專家填答的結果符合一致性檢定。最後，依據研究結果提出金融業在公司治理、社會共融與永續經營的實務建議與未來研究方向。

關鍵字

金融業；公司治理；社會共融；永續經營；模糊層級分析法

並列摘要

In the early days, the promotion of sustainable development in the financial industry emphasized environmental factors. Today, social and governance factors are also considered. However, studies on the correlation between environmental, social, and governance investing and sustainable financial industry development in Taiwan have mostly focused on financial indicators such as stock returns, company stock prices, and financial performance. Few have examined the statuses of financial companies in fulfilling environmental, social, and governance investing. This study aims to build a financial industry sustainability model indicator framework through modified Delphi method and fuzzy analytic hierarchy process. Overall, corporate governance is the most weighted dimension (0.493), with "protecting customer data and rights, financial services, and corporate information assets from threats through corporate security governance and technological protection" being its most critical indicator (0.210). Sustainable development is the second highest weighted dimension (0.319), with "promoting green financial products and services" being its most critical indicator. Social inclusiveness is the lowest weighted dimension (0.188), with "providing employees with health care and workplace safety measures" being its most critical indicator (0.281). All the dimensions exhibit consistency ratios lower than 0.1, indicating that the expert responses fulfill the consistency requirements. Suggestions for business practice and further research on the corporate governance, social inclusiveness, and sustainable development of the financial industry are presented according to the study results.

並列關鍵字

financial industry ； corporate governance ； social inclusiveness ； sustainable development ； fuzzy analytic hierarchy process

參考文獻

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