面對全球暖化及氣候變遷的議題,聯合國氣候變遷會議從第15次締約國大會(COP15)提出「綠色氣候基金(Green Climate Fund)」,目的由已開發國家籌集資金,協助開發中國家因應氣候變遷衝擊,各種減緩與調適的政策,便需要透過綠色金融、氣候金融來達成。聯合國環境規劃署(UNEP)2011年提出綠色經濟轉型報告,認為金融體系資金將為綠色金融的活水,如何有效並正確導入資金至私營部門,活躍綠色金融便成為重要課題。 現今各國政府多強制性規範企業編制企業社會責任報告書,愈來愈多企業開始自願揭露其環境、社會和治理之資訊(UNEP et al., 2013;KPMG, 2013);此外金融機構開始採納赤道原則以制約企業進行環境與社會風險管理。因此,本研究將建立產業部門與金融部門等二部門融資決策模型模型,並導入赤道原則及綠色融資機制,結果顯示實施綠色融資機制,一方面有助於提高廠商環境績效與履行企業社會責任環境目標,影響赤道銀行融資的廠商善盡企業環境與社會責任,另一方面有助於赤道銀行落實企業社會責任,並在某條件下提高實質淨利,兩者整合達到綠色經濟成長之目標。
Facing the global warming and climate change, many countries initiated” Green Climate Fund (GCF)” on the 15th session of the Conference of the Parties to the UNFCCC. The purpose of GCF is to assist the developing countries in adaptation and mitigation practices to counter climate change. In 2011, United Nations Environment Program (UNEP) have addressed the report “Towards a Green Economy”, it mentioned the financial system will promote green finance. And how to import capital to the private sector effectively and accurately is an important issue. Now governments mandatory standardize cooperation prepare the CSR report, more and more enterprises begin voluntary disclose their the information of environmental, social and governance (UNEP et al., 2013;KPMG, 2013); Moreover, financial institutions began to adopt the Equator Principles to restrict corporate environmental and social risk management. Thus, this study will import green financing mechanisms and establish financing decision of two sector model including industry sector and financial sector. The results showed that the implementation of green financing mechanisms can help to improve the environmental performance of firms and fulfill their corporate social responsibility environmental goals; for another thing fulfill corporate social responsibility of Equator Bank. Both effects achieve the target of green growth.