台灣銀行業之社會責任信貸研究—赤道原則之應用

The Study of Social Responsibility Credit in Taiwanese Banking Industry–An Application of Equator Principles

趙持勇(Chih-Yung Chao)

指導教授 ： 徐志順

淡江大學/管理學院/會計學系碩士班/碩士(2012年)

https://doi.org/10.6846/TKU.2012.01222

摘要

金融機構為企業資金的重要來源，而企業借款後所從事的各項活動與建設，可能對社會與環境造成不利影響，因此身為資金提供者之金融機構應擔負起監督與管理的角色，透過其貸款審核機制，促使借款企業重視環境及社會責任，避免其活動危害環境與社會利益。基於上述理由，本研究以赤道原則為基礎，檢驗台灣銀行業對企業社會責任的認知，以及社會責任信貸的執行情況。
本研究採問卷的方式進行，並以台灣銀行業信貸部門主管為受測對象。研究結果發現，資本額較高之銀行，對環境議題較為重視，且銀行業之信貸部門主管中，男性、較年輕以及較年長者，社會責任信貸的執行程度較高。此外，台灣銀行業信貸部門主管對企業社會責任的認知會影響社會責任信貸的執行，但受限於不足之社會責任貸款機制設計，台灣銀行業在進行資金放貸決策時，仍首重借款企業之財務績效，對其社會與環境的績效考量較少，社會責任信貸的執行程度仍偏低。
現今有關企業社會責任之研究不計其數，但其中對金融機構之信貸活動進行探討者則相對缺乏，本研究有助於彌補此類文獻之不足。另本研究為台灣社會責任信貸執行之全面性調查，有助於相關單位了解目前台灣金融機構信貸審核機制之缺失，並研議相關辦法，促使台灣之金融機構將社會責任信貸機制融入貸款審核程序中，促進台灣金融機構之社會責任並提升其國際競爭力。

關鍵字

企業社會責任 ； 社會責任信貸 ； 赤道原則

並列摘要

Financial institutes are the main sources of enterprises’ capital. In addition, any activities engaged by the corporation after they loaned could cause negative influence toward society and environment. Therefore, financial institutes should take responsibility of supervision and management. Through mechanism of credit verification, financial institutes could facilitate debtors to respect environmental and social responsibility to avoid its activities endangered the environmental and social benefits. Base on the above reasons, this study is based on the Equator Principle to examine the perceptions of corporate social responsibility, and the execution of social responsibility credit in the Taiwanese banking industry.
This study is conducted by questionnaire. Directors of credit department in Taiwanese banking industry are samples of the study. The result found that banks which possess higher capitalization will emphasize more on environmental issues. And, among directors of credit department in banking industry, female, younger, and elderly directors will care much more about social responsibility credit. Additionally, the directors perceptions toward corporate social responsibility would affect the execution of social responsibility credit. However, because of deficiency in mechanism of social responsibility credit, when Taiwanese banking industry decides loaning capital, they still emphasize on financial performance of its debtors. Yet, their concerns toward social and environmental performance are less than financial performance. Consequently, the extent of execution in social responsibility credit is still slightly low.
There countless studies about corporate social responsibility nowadays. However, there are few of those studies discuss financial institute’s credit activity. This study is to satisfy the necessity of related literatures. Also, the study is to investigate social responsibility credit in Taiwan, and is helpful of authorities concerned realize deficiency of mechanism of credit verification in Taiwan currently. Therefore, authorities concerned could institute related norms to facilitate financial institutes in Taiwan implement social responsibility credit, and evaluate its international competition.

並列關鍵字

Corporate social responsibility ； Social responsibility credit ； Equator Principles

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