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題名 國際聯貸案之永續連結貸款發展與實務
The Development and Practice of Sustainability Linked Loan in International Syndicated Loan作者 倪正忠
Ni, Cheng-Chung貢獻者 江永裕<br>林士貴
Chiang,Yeong-Yuh<br>Lin, Shih-Kuei
倪正忠
Ni, Cheng-Chung關鍵詞 永續連結貸款
永續連結貸款原則
關鍵績效指標的選擇
永續績效目標設定與校對
英國貸款市場協會
Sustainability Linked Loan
Sustainability Linked Loan Principles
Selection of KPIs
Calibration of SPTs
Loan Market Association日期 2023 上傳時間 1-二月-2024 11:32:56 (UTC+8) 摘要 氣候變遷風險加劇，世界各國政府及國際民間組織紛紛制定相應政策和指引，鼓勵企業邁向永續經營，此背景下，銀行業在評估授信案件時，除了關注企業的財務表現，還需要考慮環境、社會及治理（ESG）範疇，以檢視企業長期經營策略和風險抵禦能力。銀行業在這個永續轉型浪潮發揮關鍵金流引導作用，有助於將資源投入支持優質企業和產業的發展，同時深入了解銀行對ESG的影響。因此永續貸款成為支持企業轉型的重要商品之一，也就帶動近年來，永續連結貸款在亞太市場呈現蓬勃發展態勢。 永續連結貸款主要依循英國貸款市場協會（LMA）、亞太區貸款市場協會（APLMA）及美國聯貸交易協會（LSTA）三大協會所共同發布的原則與指引，俾利銀行與企業承作該類貸款時可以有國際標準來遵照。該原則架構，係由關鍵績效指標的選擇、永續績效目標的調整、貸款特性、定期報告以及驗證等五個核心原則所組成，並將貸款條件與企業在ESG發展項目的績效表現相連結，鼓勵企業更積極投入資源。本研究以國際間聯貸案市場目前執行標準，來探討臺灣聯貸案現況面臨的議題，所以透過歐盟地區個案、新加坡個案與臺灣三個本土個案來做比較，期為臺灣永續連結聯貸案市場提供更好建議，以期與國際標準完全接軌。 總結來說，ESG已經成為企業經營的不可或缺的一環，我國主管機關也希望銀行業在引導企業永續發展的過程中，不僅關注環境問題，還能將影響力擴展至社會和公司治理層面，真正實踐永續發展的目標。緣此臺灣銀行業在這一過程中應能扮演關鍵角色，持續推動ESG相關金融產品的發展，並且依照國際規範來建立更完善的機制與市場規範，即透過金流的力量支持產業的低碳與淨零轉型，同時驅動企業重視ESG的價值，邁向企業永續發展。
The escalating risks of climate change has led governments and international non-governmental organizations worldwide to enact corresponding policies and guidelines, encouraging businesses to adopt sustainable practices. Against this backdrop, banks, when assessing credit cases, now consider not only the financial performance of companies but also the Environmental, Social and Governance (ESG) aspects, scrutinizing long-term business strategies and resilience to risks. In the current wave of sustainable transformation, banks play a pivotal role in guiding financial investment by companies. This approach aids in allocating resources to support good enterprises and industries while gaining a deeper understanding of the impact of banks on ESG aspects. Therefore, sustainable loans have become an important financial instrument supporting corporate transformation, propelling the recent robust development of sustainable-linked loans in the Asia-Pacific region. Sustainability Linked Loan primarily follows the published Principles and Guidelines set forth by Loan Market Association ("LMA"), Asia Pacific Loan Market Association ("APLMA") and Loan Syndications and Trading Association ("LSTA"), ensuring international standards for banks and companies involved in such financial instrument. The framework consists of five core components: Selection of KPIs, Calibration of SPTs, Loan Characteristics, Reporting, and Verification. These components link loan term sheet to the performance of companies in ESG development items, encouraging them to invest more in this area. This study reviews the current issues of Taiwan's syndicated loans by comparing practical cases from the European Union, Singapore, and three Taiwanese cases, aiming to provide better recommendations for Taiwanese market to align more closely with international standards. In a word, ESG has become an integral part of any company’s business, and regulatory authorities in Taiwan hope that banks, while guiding sustainable development of company, will not only focus on environmental issues but also expand the influence to social and corporate governance area, truly realizing the goal of sustainable development. Taiwan's banking industry plays a vital role in this process, continuously promoting the development of ESG related financial instruments and establishing more comprehensive mechanisms and market norms in line with international regulations. This is achieved by utilizing the power of finance to support the low-carbon and net-zero transformation of sectors while driving corporations to prioritize the values of ESG and move towards sustainable development further.參考文獻 英文參考文獻: (1).BNP Paribas CIB (2023) “Sustainable finance: the rise and rise of sustainability -linked loans. ”23-Jul-2019 https://cib.bnpparibas/sustainable-finance-the-rise-and-rise-of-sustainability-linked-loans/ (2).Chuang, Aileen (2023),“Feature: Taiwan Inc takes to SLLs,”4-Aug-2023, LSEG LPC. https://www.loanconnector.com/NewsDisplay/NewsDocumentContent?PublicdocId=5150993 (3).Dikeos, Maria (2023),“Green Lending Review(Jan-2023),”2-Feb-2023, Refinitiv LPC, 1-2. (4).Dikeos, Maria (2023),“ Green Lending Review(2Q-2023),”20-Jul-2023, Refinitiv LPC, 1-3. (5).European Banking Authority (EBA) (2023),“Guidelines on loan origination and monitoring,”last update 25-Aug-2022. https://www.eba.europa.eu/sites/default/files/document_library/Publications/Guidelines/2020/Guidelines%20on%20loan%20origination%20and%20monitoring/884283/EBA%20GL%202020%2006%20Final%20Report%20on%20GL%20on%20loan%20origination%20and%20monitoring.pdf (6).European Leveraged Finance Association (ELFA) and Loan Market Association (LMA) (2023),“Best Practice Guide to Sustainability Linked Leveraged Loans,” Dec-2021, Press Release. https://elfainvestors.com/news/2664/ (7).LMA, APLMA and LSTA (2023),“Green Loan Principles,”Feb-2023. https://www.lma.eu.com/sustainable-lending/resources (8).LMA, APLMA and LSTA (2023),“Guidance on Sustainability-Linked Loan Principles,”Feb-2023. https://www.lma.eu.com/sustainable-lending/resources (9).LMA, APLMA and LSTA (2023),“Sustainability-Linked Loan Principles,”Feb-2023. (10).The Loan Market Association (LMA) (2023),“Green Loan Principles (GLP),” 21-Mar-2018, Press Release. https://www.lma.eu.com/news-publications/press-releases?id=146 https://www.lma.eu.com/sustainable-lending/resources (11).The Monetary Authority of Singapore (MAS) (2023),“Green and Sustainability-Linked Loan Grant Scheme (GSLS),”24-Nov-2020. https://www.mas.gov.sg/news/media-releases/2020/mas-launches-worlds-first-grant-scheme-to-support-green-and-sustainability-linked-loans (12).The Monetary Authority of Singapore (MAS) (2023),“The Sustainable Loan Grant Scheme (SLGS),”15-Jun-2023. https://www.mas.gov.sg/schemes-and-initiatives/sustainable-loan-grant-scheme (13).United Nations (1972),“Report of the United Nations Conference on the Human Environment,”Stockholm Declaration and Action Plan for the Human Environment, 5-16 June 1972. https://www.un.org/en/conferences/environment/stockholm1972 (14).United Nations (2004),“WHO CARES WINS, 2004, Connecting Financial Markets to a Changing World, recommendations by the financial industry to better integrate environmental, social and governance issues in analysis, asset management and securities brokerage, ” Global Compact report. https://www.unepfi.org/fileadmin/events/2004/stocks/who_cares_wins_global_compact_2004.pdf (15).United Nations (2021),“Report of the Conference of the Parties serving as the meeting of the Parties to the Paris Agreement on its second session, held in Glasgow from 31 October to 12 November 2021,”Addendum P4. https://unfccc.int/sites/default/files/resource/cma2021_10_add1_adv.pdf (16).United Nations (2023),“What is the United Nations Framework Convention on Climate Change?” https://unfccc.int/process-and-meetings/what-is-the-united-nations-framework-convention-on-climate-change (17).UK Financial Conduct Authority (FCA) (2023),“FCA outlines concerns about sustainability-linked loans market,”29-Jun-2023. https://www.fca.org.uk/news/news-stories/fca-outlines-concerns-about-sustainability-linked-loans-market. 中文參考文獻: (1).王嘉緯(2023),“推轉型金融、加速淨零腳步,”8月14日，《工商時報》。 https://www.ctee.com.tw/news/20230814700696-431306 (2).李建歡(2017),“回應綠色債券之正當性危機-以世界銀行環境與社會框架為中心,”《國立政治大學 國際經營與貿易學系研究所-碩士論文》，第11-25頁。 (3).林盈秀(2021),“歐盟祭三項規範 剷除漂綠金融商品—台版永續分類標準上路後 企業該如何因應？”《環境資訊中心》。https://e-info.org.tw/node/232341 (4).胡韶雯(2023),“永續金融－後疫情時代責任授信法制研究,”第5卷第1期，第261-301頁，《臺灣財經法學論叢》。 (5).張峻萍(2019),“部分綠色債券遭國際機構剔除，允宜持續關注國際標準研訂狀況，以維護整體形象,”9月，《金管會及所屬109年度單位預算評估報告》。https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=33471&pid=187161 (6).陳鴻達(2021),“環境、社會及公司治理(ESG)對我國銀行業經營之挑戰與商機,”第43-60頁，《臺灣金融研訓院》。 https://www.tabf.org.tw/Article.aspx?id=3663&cid=1 (7).陳鴻達(2022),“永續分類標準對電子業的衝擊與建議,”1月25日，No.1，第3-13頁，《金融淨零排放關鍵報告》。 https://www.tabf.org.tw/Article.aspx?id=3665&cid=8 (8).楊志清(2023),“綠色低碳引領潮流、建構電子資訊業綠色永續生態鏈,”6月17日，《經濟部工業局官網》。https://www.moea.gov.tw/MNS/populace/news/News.aspx?kind=1&menu_id=40&news_id=110256 (9).葉美華(2006),“銀行聯合貸款業務之經營模式與策略研究-以臺灣聯貸市場為例,”第4-37頁，《國立政治大學 經營管理碩士學程-碩士論文》。 (10).黃停雲(2022),“責任投資原則(PRI)與永續連結貸款(SLL),”第45卷第3期，第90-97頁，《臺灣經濟研究月刊》。 (11).綠學院(2023),“RE100是什麼？為何Google、微軟搶著加入全球再生能源倡議？”2月28日，《ESG遠見》。 https://esg.gvm.com.tw/article/23758 (12).鄭欽哲(2019),“國際金融機構間環境社會標準之浮現與影響-從世界銀行保障政策到赤道原則,”第65期，39-76頁，《國立中正大學法學期刊》。 (13).臺灣行政院新聞傳播處(2023),“臺灣2050淨零排放-重要政策”，3月14日。 https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/7a65a06e-3f71-4c68-b368-85549fbca5d1 (14).臺灣外交部,“參與國際組織-京都議定書”。 https://subsite.mofa.gov.tw/igo/cp.aspx?n=6033 (15).臺灣外交部,“參與國際組織-巴黎協定”。 https://subsite.mofa.gov.tw/igo/cp.aspx?n=6034 (16).臺灣金管會(2017,2020,2022),“綠色金融行動方案”。 https://www.fsc.gov.tw/ch/home.jsp?id=616&parentpath=0,7 (17).臺灣國家發展委員會(2022),“2050淨零排放路徑及策略總說明”。 (18).臺灣金管會證期局(2022),“金管會正式啟動「上市櫃公司永續發展路徑圖」”3月3日。 https://www.sfb.gov.tw/ch/home.jsp?id=95&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202203030001&dtable=News (19).聯合國責任投資原則組織(2021),“負責任投資原則”。 https://www.unpri.org/download?ac=10968 (20).羅瑞寧(1999)；國際聯合貸款研究報告(上)；華銀月刊576期，第23-30頁。 (21).羅瑞寧(1999)；國際聯合貸款研究報告(下)；華銀月刊577期，第28-37頁。 描述 碩士
國立政治大學
國際金融碩士學位學程
111ZB1060資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111ZB1060 資料類型 thesis dc.contributor.advisor 江永裕<br>林士貴 zh_TW dc.contributor.advisor Chiang,Yeong-Yuh<br>Lin, Shih-Kuei en_US dc.contributor.author (作者) 倪正忠 zh_TW dc.contributor.author (作者) Ni, Cheng-Chung en_US dc.creator (作者) 倪正忠 zh_TW dc.creator (作者) Ni, Cheng-Chung en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-二月-2024 11:32:56 (UTC+8) - dc.date.available 1-二月-2024 11:32:56 (UTC+8) - dc.date.issued (上傳時間) 1-二月-2024 11:32:56 (UTC+8) - dc.identifier (其他 識別碼) G0111ZB1060 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/149625 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際金融碩士學位學程 zh_TW dc.description (描述) 111ZB1060 zh_TW dc.description.abstract (摘要) 氣候變遷風險加劇，世界各國政府及國際民間組織紛紛制定相應政策和指引，鼓勵企業邁向永續經營，此背景下，銀行業在評估授信案件時，除了關注企業的財務表現，還需要考慮環境、社會及治理（ESG）範疇，以檢視企業長期經營策略和風險抵禦能力。銀行業在這個永續轉型浪潮發揮關鍵金流引導作用，有助於將資源投入支持優質企業和產業的發展，同時深入了解銀行對ESG的影響。因此永續貸款成為支持企業轉型的重要商品之一，也就帶動近年來，永續連結貸款在亞太市場呈現蓬勃發展態勢。 永續連結貸款主要依循英國貸款市場協會（LMA）、亞太區貸款市場協會（APLMA）及美國聯貸交易協會（LSTA）三大協會所共同發布的原則與指引，俾利銀行與企業承作該類貸款時可以有國際標準來遵照。該原則架構，係由關鍵績效指標的選擇、永續績效目標的調整、貸款特性、定期報告以及驗證等五個核心原則所組成，並將貸款條件與企業在ESG發展項目的績效表現相連結，鼓勵企業更積極投入資源。本研究以國際間聯貸案市場目前執行標準，來探討臺灣聯貸案現況面臨的議題，所以透過歐盟地區個案、新加坡個案與臺灣三個本土個案來做比較，期為臺灣永續連結聯貸案市場提供更好建議，以期與國際標準完全接軌。 總結來說，ESG已經成為企業經營的不可或缺的一環，我國主管機關也希望銀行業在引導企業永續發展的過程中，不僅關注環境問題，還能將影響力擴展至社會和公司治理層面，真正實踐永續發展的目標。緣此臺灣銀行業在這一過程中應能扮演關鍵角色，持續推動ESG相關金融產品的發展，並且依照國際規範來建立更完善的機制與市場規範，即透過金流的力量支持產業的低碳與淨零轉型，同時驅動企業重視ESG的價值，邁向企業永續發展。 zh_TW dc.description.abstract (摘要) The escalating risks of climate change has led governments and international non-governmental organizations worldwide to enact corresponding policies and guidelines, encouraging businesses to adopt sustainable practices. Against this backdrop, banks, when assessing credit cases, now consider not only the financial performance of companies but also the Environmental, Social and Governance (ESG) aspects, scrutinizing long-term business strategies and resilience to risks. In the current wave of sustainable transformation, banks play a pivotal role in guiding financial investment by companies. This approach aids in allocating resources to support good enterprises and industries while gaining a deeper understanding of the impact of banks on ESG aspects. Therefore, sustainable loans have become an important financial instrument supporting corporate transformation, propelling the recent robust development of sustainable-linked loans in the Asia-Pacific region. Sustainability Linked Loan primarily follows the published Principles and Guidelines set forth by Loan Market Association ("LMA"), Asia Pacific Loan Market Association ("APLMA") and Loan Syndications and Trading Association ("LSTA"), ensuring international standards for banks and companies involved in such financial instrument. The framework consists of five core components: Selection of KPIs, Calibration of SPTs, Loan Characteristics, Reporting, and Verification. These components link loan term sheet to the performance of companies in ESG development items, encouraging them to invest more in this area. This study reviews the current issues of Taiwan's syndicated loans by comparing practical cases from the European Union, Singapore, and three Taiwanese cases, aiming to provide better recommendations for Taiwanese market to align more closely with international standards. In a word, ESG has become an integral part of any company’s business, and regulatory authorities in Taiwan hope that banks, while guiding sustainable development of company, will not only focus on environmental issues but also expand the influence to social and corporate governance area, truly realizing the goal of sustainable development. Taiwan's banking industry plays a vital role in this process, continuously promoting the development of ESG related financial instruments and establishing more comprehensive mechanisms and market norms in line with international regulations. This is achieved by utilizing the power of finance to support the low-carbon and net-zero transformation of sectors while driving corporations to prioritize the values of ESG and move towards sustainable development further. en_US dc.description.tableofcontents 第一章 緒論 -1- 第一節 研究背景 -1- 第二節 研究動機 -3- 第三節 研究目的 -8- 第二章 文獻回顧 -10- 第一節 國際聯貸市場介紹 -10- 第二節 永續貸款 -20- 第三節 綠色貸款商品 -25- 第四節 永續連結貸款商品 -28- 第五節 永續貸款的漂永續風險 -32- 第六節 對利害關係人的效益與風險 -34- 第三章 國際聯貸市場協會之永續連結貸款原則 -36- 第一節 永續連結貸款 -36- 第二節 永續連結貸款原則 -38- 第四章 國際間永續發展政策 -43- 第一節 歐盟永續發展政策 -43- 第二節 新加坡永續發展政策 -45- 第五章 案例探討 -49- 第一節 歐盟永續連結貸款案例 -49- 第二節 新加坡永續連結貸款案例 -54- 第三節 臺灣永續連結貸款案例1 -59- 第四節 臺灣永續連結貸款案例2 -62- 第五節 臺灣永續連結貸款案例3 -66- 第六節 解決方案之落實與執行方法 -70- 第六章 結論與建議 -71- 第一節 ESG議題演進 -71- 第二節 研究結論與建議 -73- 第三節 授信實務發展趨勢 -76- 英文參考文獻 -77- 中文參考文獻 -79- zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111ZB1060 en_US dc.subject (關鍵詞) 永續連結貸款 zh_TW dc.subject (關鍵詞) 永續連結貸款原則 zh_TW dc.subject (關鍵詞) 關鍵績效指標的選擇 zh_TW dc.subject (關鍵詞) 永續績效目標設定與校對 zh_TW dc.subject (關鍵詞) 英國貸款市場協會 zh_TW dc.subject (關鍵詞) Sustainability Linked Loan en_US dc.subject (關鍵詞) Sustainability Linked Loan Principles en_US dc.subject (關鍵詞) Selection of KPIs en_US dc.subject (關鍵詞) Calibration of SPTs en_US dc.subject (關鍵詞) Loan Market Association en_US dc.title (題名) 國際聯貸案之永續連結貸款發展與實務 zh_TW dc.title (題名) The Development and Practice of Sustainability Linked Loan in International Syndicated Loan en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 英文參考文獻: (1).BNP Paribas CIB (2023) “Sustainable finance: the rise and rise of sustainability -linked loans. ”23-Jul-2019 https://cib.bnpparibas/sustainable-finance-the-rise-and-rise-of-sustainability-linked-loans/ (2).Chuang, Aileen (2023),“Feature: Taiwan Inc takes to SLLs,”4-Aug-2023, LSEG LPC. https://www.loanconnector.com/NewsDisplay/NewsDocumentContent?PublicdocId=5150993 (3).Dikeos, Maria (2023),“Green Lending Review(Jan-2023),”2-Feb-2023, Refinitiv LPC, 1-2. 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