中國銀行業對綠色企業融資探討

郭書君(Shu-chun Kuo)

指導教授 ： 邱慈觀

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2012年)

摘要

近年來，氣候變遷議題漸漸受到人們重視，諸如地球溫室效應蘊生京都議定書碳權排放規定，人們開始認知地球資源耗盡如石油等亦是時間早晚而已，正因有此危機意識，相關節能如太陽能電池、電動車及發光二極體（Light-Emitting Diode, LED）照明設備等產業相繼產生，亦吸引企業投注更多資金研發，以期產品更便宜更具商業價值為消費大眾接受。
金融業，不僅是資金接受者，更是資金提供者，如能透過資金借貸之過程，以企業資金主要供給者的角色，促進綠色生態、綠色投資等產業發展，金融業依其產業特性，處於產業利益分配鏈高端，承擔維護環境的社會責任責無旁貸。
論文自金融業企業社會責任談起，探討國際間為避免金融機構專案融資所可能產生的社會與環境問題，提出赤道原則作為金融業者處理專案融資有關審查決定、評估與管理之基本處理架構，進而檢視綠色貸款在中國國內運作機制與實施經驗，並藉由中國工商銀行對自身貸放流程調整；上海浦東發展銀行創新綠色信貸商品等兩個案研究，期待找到台灣金融業可以學習與借鏡之處，進一步與國際接軌實踐金融業企業社會責任。

關鍵字

企業社會責任 ； 綠色金融

並列摘要

In recent years, the issue of climate change gradually draws people’s attention. We can see the change by some newly-made rules such as the carbon emissions limits set by Kyoto Protocol. It shows that human beings start to acknowledge the fact that the natural resource, such as petroleum, is not always unlimited. Because of people’s acknowledgement, many eco-friendly products- solar batteries, hybrid vehicles, LED, and etc are emerging rapidly. Furthermore, enterprises are putting more and more focus on R&D to commercialize those products.
If the Banking industries, the main provider of funds, are able to support the development of eco-friendly industries by providing sufficient capital, the green revolution will be more wide-spread and popularizing. For the banks, those at the top layer of social pyramid, social responsibility is a must and an obligation.
This paper starts with the CSR (corporate social responsibility) of banking industries. Furthermore, by examining the project-financing cases world-wide, possible social and environmental issues are singled out. To solve those issues, “Equator Principles” should be applied and imbedded in project financing SOP. The green project financing in China will be the examples for Equator Principles application. By looking at the adoption process of Industrial and Commercial Bank of China and the new “green” loan projects developed by Shanghai Pudong Development Bank, Taiwanese banks may be enlightened and further start our first step on the green road ahead.

並列關鍵字

green finance ； CSR

參考文獻

﹝5﹞ 施並榕，「綠色金融產品與服務」，國立中央大學，碩士論文，民國100年。

﹝2﹞ Archie B. C，The Pyarmid of Corporate Social Resopnsibility: Toward the Moral Management of Orginizational Stakeholders，Business Horizone，39~47頁，1991年7~8月。

﹝7﹞ Principles for Responsible Investment。取自http://www.unpri.org。

﹝1﹞ 黃正忠，「21世紀企業全球佈局的通行證－企業社會責任」，證券櫃檯月刊，No.122，21~30頁，2006年8月。

﹝3﹞ 全球八大CSR規範。取自http://csr.moea.gov.tw/standards/standards.aspx。