金融機構企業社會責任、財務績效與氣候金融推動策略之研究

The Study of Corporate Social Responsibility, Financial Performance and Climate Finance Promoting Strategy on Financial Institutes

林萩定(Chiu-Ting Lin)

指導教授 ： 李堅明

國立臺北大學/公共事務學院/自然資源與環境管理研究所在職專班/碩士(2014年)

摘要

綠色金融已成為全球因應氣候變遷的重要政策與措施。聯合國環境規劃署 (United Nations Environment Program, UNEP) 在2011年「邁向綠色經濟：實現永續發展及消彌貧窮方案」中指出，為達成綠色經濟轉型的目標，私營部門之綠色金融扮演舉足輕重的角色，並呼籲全球政府應至少提撥2% GDP發展綠色金融，以促進國家邁向綠色經濟。
過去文獻主要著重製造業之企業環境績效與財務績效是否具有正向關係，卻較少談及金融服務業。因此，這種正相關，是否也存在金融機構？是一個值得探討與分析的課題。本研究首開評估金融機構環境績效與財務績效之關聯性，嘗試瞭解金融機構之財務績效是否與環境績效存在正相關，以作為推動金融機構環境績效之依據。
本研究將建立適當的評估模型，釐清企業社會責任績效與經營績效展望之關聯性，擬以金融機構的CSR作為環境績效的代理變數，並與其財務績效進行實證分析，確認金融機構之CSR與財務績效之關係，據此提供予政府或金融機構推動赤道原則之可行性參考。

關鍵字

CSR ； 氣候金融 ； 綠色金融 ； 金融機構 ； 赤道原則

並列摘要

Green finance is a key policy and measure to tackle climate change around the world. In 2011, United Nations Environment Program (UNEP) have addressed the decisive role of private sectors for the goal of transforming green economy in the report of “Towards a Green Economy: Pathways to Sustainable Development and Poverty Eradication”. It urges global public sectors on allocating at least 2% of GDP for the development of green finance, promoting the green economy in the country.
The past essays have focused more on any positive correlation between the environmental performance and the financial performance in manufacturing industry than in financial services industry. Whether the positive correlation inhibits in financial institutes become an issue worth studying and analyzing. This study pioneers to evaluate the correlation between the environmental performance and the financial performance in financial services industry. By attempting to explore the existence of positive correlation, the results can be the basis of promoting the environmental performance in financial institutes.
This study will build a suitable evaluation model for clarify the correlation between the performance of Corporate Social Responsibility (CSR) and business outlook. By adopting CSR of financial institutes as proxy variables, processing empirical analysis with its financial performance, assuring their correlation, the results can be provided for the feasible reference in promoting the Equator Principles among government or financial institutes.

並列關鍵字

CSR ； Climate Finance ； Green Finance ； Financial Institutes ； Equator Principles

參考文獻

李堅明、江振興 (2011)，《綠色信用評等機制與融資決策模式建立與評估》，發表於兩岸金融暨國立政治大學金融學系第二屆金融發展學術研討會。臺灣臺北：政治大學。

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