赤道原則金融機構的專案融資環境社會衝擊評估方法之建構

自1960年中葉，部分跨國銀行的專案對發展中國家的環境、社會和人權造成侵害，引發了公眾的關注。金融機構扮演資金提供與分配的角色，逐漸被要求需一併承擔相當程度社會責任。赤道原則(Equator Principles, EPs)是一套金融機構在專案融資過程中，用以確定、評估和管理專案所涉及環境、社會衝擊及人權的金融行業準則。透過EPs的履行，赤道原則金融機構(Equator Principles Financial Institution, EPFI)可拒絕貸款給不遵守社會或環境保護責任的企業。但是，目前沒有一個統一的方法去衡量一項專案是都滿足EPs的要求。本研究使用文獻回顧法、大數據分析法和案例示範法，依照EPs、國際金融公司「環境和社會永續性績效標準」和世界銀行集團「環境健康與安全通用指南」，參考國際上多家EPFI的實踐經驗和國際上常用環境社會衝擊評估方法，建構出EPFI專案融資環境社會衝擊評估方法（包含組織架構、融資程序、評估項目和審查方法），可為剛簽署EPs協議的EPFI在制定評估方法時提供整合性的參考。本研究通過案例「緬甸敏建副循環燃氣發電廠」示範所建立之大數據分析法、EPFI專案融資環境社會衝擊評估項目及審查方法，得出此專案被分為A類的幾率最大，以及在施工期及營運期的主要衝擊面向及其嚴重性，用以幫助EPFI去判斷是否應該因環境社會衝擊而拒絕放貸。

關鍵字

赤道原則；赤道原則金融機構；專案融資；環境社會衝擊評估

並列摘要

Since the middle of 1960s, some project financing of multi-national damaged environment, society and human rights in developing countries, which arose public attention. Financial institutions play roles of the providers and the distributors of fund, being asked to undertake the social responsibility. Equator Principles, EPs, help financial institutions identify, assess and manage environmental and social impacts and human rights in the process of project financing. According to EPs, Equator Principles Financial Institutions, EPFIs, can reject to provide loans to the enterprises which don’t undertake the responsibility of environmental or social protection. However, there is not any uniform method to measure if a project meets the demand of EPs. The study was conducted by literature review, big data analysis and case analysis, in accordance with EPs, IFC Performance Standards on Environmental and Social Sustainability and WGB Environmental, Health and Safety Guidelines, referring to practical experience of many EPFIs and international environmental and social impact assessment methods, to build up applicable environmental and social impact assessment method for EPFIs applied in project financing, including organizational structure, financing program, assessment items and methods, which provided integrated reference for new EPFIs in building up its own assessment methods. The study used ‘ Myingyan IPP Project – 225 MW Gas-fired Combined Cycle Power Station, Myanmar’ as a project case to set an example for the use of the big data analysis, EPFI project financing environmental and social impact assessment items and methods built in this study, which gave out the result that this project was most likely to be classified to category A, and the major impacts and their significance in the construction and operation period, helping EPFIs to judge if they should refuse to lend because of the environmental and social impacts of the project.

並列關鍵字

Equator Principles ； Equator Principles Financial Institution ； project financing ； environmental and social impact assessment

參考文獻

行政院環境保護署. (2015). 開發行為環境影響評估作業準則.

Aguilera, R. V., & Jackson, G. (2003). The cross-national diversity of corporate governance: Dimensions and determinants. Academy of management Review,28(3), 447-465.

Baird, D. G., & Rasmussen, R. K. (2006). Private debt and the missing lever of corporate governance. University of Pennsylvania Law Review, 1209-1251.

Banco Bilbao Vizcaya Argentaria, S.A. (2015). Global Risk Management.

Bartley, T. (2007). Institutional Emergence in an Era of Globalization: The Rise of Transnational Private Regulation of Labor and Environmental Conditions1.American journal of sociology, 113(2), 297-351.

國際替代計量

赤道原則金融機構的專案融資環境社會衝擊評估方法之建構

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