國內銀行業之環境信貸風險評估準則之研究

Study on the Criteria of Environmental Credit Risk Assessment for Banking Industry in Taiwan

彭士豪(Shih-Hao Peng)

指導教授 ： 胡憲倫

國立臺北科技大學/工程學院/環境規劃與管理研究所/碩士(2005年)

https://doi.org/10.6841/NTUT.2005.00093

摘要

目前，國際間金融業者基於企業社會責任及永續發展的角度，並藉由環境風險管理的觀點，已改變昔日僅考量客戶的財務狀況作為借貸或投資審核的標準，轉而採取環境負責的態度，積極地審核客戶是否已盡力實施或執行符合環境無害化的決策，以降低對環境的衝擊，減少可能承受的環境負債，因此環境信貸風險評估(Environmental Credit Risk Assessment, ECRA)機制孕育而生。相對地，在台灣是否有此趨勢是本研究欲探討的重點。
本研究透過問卷調查之方式，初探國內金融業及其體系下之銀行業在信貸審核中納入環境考量之動機，及對ECRA準則的認知。根據本研究調查結果發現，國內銀行業者最主要動機為遵循法規，環保意識自發性不高，建置ECRA機制處於被動狀態。在ECRA準則方面，顯示出對於工安方面極為重視；其次則考量該借貸投資企業對社會經濟的影響，冀望任何的借貸投資案皆能符合環保法規；然而，借貸投資企業的環境紀錄，亦是審核之重要考量依據。研究結果發現，以規模較大或成立時間愈久的金融企業較重視該借貸投資對象的環境風險管理。
總結來說，無論是從環境保護的角度或從企業盈利的角度，金融業在信貸審核過程中納入環境考量具有重要意義。希冀本研究所建立之銀行業於商業借貸中的環境考量及風險管理因素，可作為銀行業在永續發展歷程及履行企業社會責任上的參考。本研究建議未來可針對國內銀行業者建置ECRA機制做深入之研究與探討。

關鍵字

企業社會責任 ； 永續發展 ； 環境信貸風險評估 ； 環境負債 ； 銀行業

並列摘要

Nowadays, in view of the importance of corporate social responsibility and sustainable development, as well as the perspective of environmental risk management, international financial companies have changed their criteria for loan or investment from barely considering financial status of the customers in the former times to the present to take the attitude of environmental responsibility. They have been verified actively towards the customers whether they have endeavored to take effect or to carry out the environmental friendly policy in order to reduce the impact on the environment and to minimize the environmental liability. Since this is a newly-developed concept and practice in financial industry, the awareness and current status of financial institutes (especially banks) of Taiwan were not known and will be explored in this study. In addition, an environmental credit risk assessment (ECRA) criteria, based on the experiences of foreign companies and literature review, was also developed for evaluating Taiwan’s financial institutes. A questionnarie survey was conducted to investigate the motivation behind the credit qualification and the considerations of the environmental factor of the financial sectors, as well as the knowledge and awareness of financial sectors on ECRA principles.
From this study, it is found that the main considerations for banks to loan was abided by regulations, the spontaneity of environmental protection consciousness was low, and the establishment of ECRA mechanism lies in a passive condition. On the aspect of ECRA principle, the banking industry takes the industrial safety most seriously; the second is the impact towards society economy from the loans and investments, moreover, hoping that all cases of loan and investment can fit in with the regulations of environmental protection. However, the environmental performance of companies is also the basic consideration for qualification. The result also showed that the larger and longer financial institutes will be more specific to take the environmental risk management into account for loans and investments. It is hoped that the results of this study can be used by the financial institutes in Taiwan for integrating environmental considerations into their risk management mechanism. A deepen study on the ECRA mechanism for Taiwan’s financial institutes should be worthwhile to conduct in the future.

並列關鍵字

Corporate Social Responsibility ； Sustainable Development ； Environmental Credit Risk Assessment ； Environmental Liability ； Banking Industry

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