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題名 轉型金融之發展與實踐—以金融業為例
The Development and Practice of Transition Finance: Based on Financial Institutes作者 方華齡 貢獻者 江永裕<br>林士貴
方華齡關鍵詞 轉型金融
巴黎協定
公正轉型
路徑圖
財務排放
漂綠
Transition Finance
Paris Agreement
Just Transition
Roadmap
Financed Emissions
Greenwashing日期 2024 上傳時間 5-Aug-2024 14:19:12 (UTC+8) 摘要 轉型金融是指支援高碳排企業進行低碳轉型而規劃的融資方式，臺灣的高碳排產業比重偏高又是出口導向，目前接近淨零碳排的綠色產業較少，大部分企業都有低碳轉型之需求，而在轉型過程中金融機構或是資本市場的資金援助是不可或缺的，因此轉型金融做為協助褐色產業達成巴黎協定目標的解決方案及工具，是深具發展潛力的。本報告就各主要國際組織和經濟體對於轉型金融的界定標準及推展情形加以梳理彙整，輔以國外轉型金融承作案例之探討，並以國際間既有之文獻見解及解決方案做為借鑑，期能作為我國金融業日後承作或推展本項業務之參酌。
"Transition Finance" refers to the investing methods which help carbon intensive industries switching to decarbonisation. Taiwan's economy is highly export-oriented and carbon intensive industries constitute a majority, and very few of them are eligible for the green industries or net-zero carbon emissions. Since most of them are in need of low-carbon transition, the capital assistance from financial institutions or capital markets would be indispensable. Transition finance is one of the solutions and instruments to help the brown industries to achieve the Paris Agreement goals. This report compiled the definitions and implementation of Transition Finance by several major international organizations and economies, with case studies of foreign Transition Finance projects, and drew on existing international documents and solutions to be used for reference in case domestic financial industries may promote Transition Finance in the future.參考文獻 中日文文獻： グリーンファイナンスポータル (2023), “Urban Logistics REIT（イギリス、不動産投資）：サステナビリティ・リンク・ローン概要” 経済産業省, Retrieved from https://greenfinanceportal.env.go.jp/loan/sll_issuance_data/issuance_list/w05.html, on 2024/03/23 中華經濟研究院 (2021), 我國永續分類標準之初步建置成果分享, In 2021臺灣永續金融論壇 https://bcsd.org.tw/wp-content/uploads/20211230_pdf-01.pdf 日本金融庁・経済産業省・環境省 (2021), クライメート・トランジション・ファイナンスに関する基本指針, https://www.fsa.go.jp/news/r2/singi/20210507_2/03.pdf 王嘉緯 (2023), “專家傳真－推轉型金融 加速淨零腳步,” 工商時報, https://www.ctee.com.tw/news/20230814700696-431306 林呈欣 (2024), “國內永續金融的未來發展脈絡” 旗訊科技股份有限公司, Retrieved from https://www.cio.com.tw/the-future-development-of-domestic-sustainable-finance/, on 2024/03/24 金融庁 (2022), トランジション・ファイナンスに関する国内外の動向について, https://www.fsa.go.jp/singi/transition_finance/siryou/20220901/05.pdf 金融庁 (2024), トランジション・ファイナンス環境整備検討会（第９回）事務局説明資料, https://www.fsa.go.jp/singi/transition_finance/siryou/20240301/03.pdf 金融監督管理委員會 (2022a), 永續經濟活動認定參考指引, https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202212080003&dtable=News 金融監督管理委員會 (2022b), 綠色金融行動方案3.0, https://www.fsc.gov.tw/websitedowndoc?file=chfsc/202209281336330.pdf&filedisplay=綠色金融行動方案3.0.pdf 孫明春 (2021), “ESG風險與轉型金融,” 信報, https://www2.hkej.com/wm/article/id/2801433 株式会社三井住友銀行 (2022a), “住友化学株式会社へのシンジケーション形式による「トランジション・ローン」の組成について,” Retrieved from https://www.smbc.co.jp/hojin/financing/sustainable/kokusai/pdf/220916_01.pdf, on 2024/03/17 株式会社三井住友銀行 (2022b), “住友共同電力株式会社へのシンジケーション形式によるトランジション・ローンの組成について,” Retrieved fromhttps://www.smbc.co.jp/hojin/resources/pdf/SK.pdf, on 2024/03/17 翁至威 (2023), “環境部揭露明年可能被開徵碳費業者 512家排碳大戶名單曝光,” 經濟日報, https://money.udn.com/money/story/7307/7607825 財團法人中華民國證券暨期貨市場發展基金會 (2023), 新加坡：MAS 永續金融分類標準首創轉型概念之類別 https://webline.sfi.org.tw/download/resh_ftp/CG/IFDD/231205永續金融-新加坡MAS永續金融分類標準首創轉型概念之類別.pdf 財團法人台灣建築中心企業永續服務 (2022), “認識ESG永續道路上的綠色貸款原則( Green Loan Principle, GLP) 和永續鏈結貸款原則(Sustainability Linked Loan Principle, SLLP)” Retrieved from https://www.esgtaiwan.com/認識esg永續道路上的綠色貸款原則和永續鏈結貸款原則, on 2024/04/06 國家發展委員會 (2022), 臺灣2050淨零排放路徑及策略總說明, https://www.ndc.gov.tw/Content_List.aspx?n=DEE68AAD8B38BD76 張靜依、邵丹青 (2022), 轉型金融標準的全球進展綜述, 氣候政策與綠色金融(季報), 001期(北京大學國家發展研究院宏觀與綠色金融實驗室), p.25-26. https://mgflab.nsd.pku.edu.cn/yjcg/cbw/e7adf0a8132d438889f807c9f7b3cd1c.htm. 経済産業省 (2021), トランジション・ファイナンス概要, https://www.meti.go.jp/shingikai/energy_environment/climate_transition/pdf/001_03_00.pdf 経済産業省 (2024a), “トランジション・ファイナンス” 経済産業省, Retrieved from https://www.meti.go.jp/policy/energy_environment/global_warming/transition_finance.html, on 2024/03/30 経済産業省 (2024b), トランジションファイナンス｜事例⑤, https://www.meti.go.jp/policy/energy_environment/global_warming/transition/transition_finance_case_study_sumitomochem_jpn.pdf 陳恩儀、蔡佳育 (2021), 機構投資人落實盡職治理－議合（Engagement）芻議, 證券服務(686). 楊宥薰 (2021), 拆穿綠色包裝——淺談新加坡永續金融分類法, 集保結算所月刊, 202112 (259期)(臺灣集中保管結算所公司), p.10-12. https://m.tdcc.com.tw/TDCCWEB/upload/402897957d8417b8017db85662180010.pdf. 經濟部 (2023), 111年度全國電力資源供需報告, https://www.moeaea.gov.tw/ECW/populace/content/ContentDesc.aspx?menu_id=23141 環境部 (2023), 2023年中華民國國家溫室氣體排放清冊報告: 環境部https://unfccc.saveoursky.org.tw/nir/tw_nir_2023.php 環境部氣候變遷署 (2023), “我國溫室氣體排放及減量總覽” 環境部氣候變遷署, Retrieved from https://www.cca.gov.tw/climatetalks/emission-and-reduction/national/1867.html, on 2024/02/28 英文文獻： Aviva Investors (2023), “Aviva Investors provides additional £57 million in sustainable loans to Urban Logistics REIT plc,” Retrieved fromhttps://www.avivainvestors.com/en-gb/about/company-news/2023/08/aviva-investors-provides-additional-sustainability-linked-loans-to-urban-logistics/, on 2024/03/17 Bosco, Nina (2021), “NAB strengthens long-term sustainability for Port of Newcastle landmark loan” National Australia Bank, Retrieved from https://www.portofnewcastle.com.au/news/nab-strengthens-long-term-sustainability-for-port-of-newcastle-landmark-loan/, on Cenin, Matt (2021), “NAB strengthens long-term sustainability for Port of Newcastle landmark loan,” Retrieved fromhttps://news.nab.com.au/news/landmark-loan-strengthens-long-term-sustainability-for-port-of-newcastle/, on 2024/03/17 Channell, Jason, Elizabeth Curmi, Ying Qin and Emma Hawkins (2021), HARD-TO-ABATE SECTORS AND EMISSIONS, Citi GPS, 97. https://www.citigroup.com/global/insights/citigps/hard-to-abate-sectors-and-emissions Climate Change Litigation Databases (2017), “Abrahams v. Commonwealth Bank of Australia (2017)” Sabin Center for Climate Change Law, Retrieved from https://climatecasechart.com/non-us-case/abrahams-v-commonwealth-bank-australia/, on 2024/03/31 Creed, Anna, Manuel Adamini, Prashant Vaze and Bridget Boulle (2020), “Financing Credible Transitions (White Paper),” Retrieved fromhttps://www.climatebonds.net/files/reports/cbi_fincredtransitions_final.pdf, on 2024/04/22 European Commission (2019), “Questions and Answers: political agreement on an EU-wide classification system for sustainable investments (Taxonomy)” EU, Retrieved from https://ec.europa.eu/commission/presscorner/detail/en/qanda_19_6804, on 2024/04/22 Fogarty, David (2023), “Japan power giant Jera faces SGX whistleblowing complaint,” The Straits Times, https://str.sg/wvxj Glasgow Financial Alliance for Net Zero (2023), “GFANZ 2023 Progress Report,” Retrieved from https://www.gfanzero.com/press/gfanz-delivers-on-the-year-of-the-transition-plan-with-continued-growth-and-progress-to-close-key-gaps-in-the-global-financial-system-and-accelerate-climate-investment/, on 2023/12/30 Green Finance Platform (2022), “Green Finance Platform’s Database Shows Significant Rise in Global Green Finance Measures,” Retrieved from https://www.greenfinanceplatform.org/news/green-finance-platforms-database-shows-significant-rise-global-green-finance-measures#:~:text=Geneva%2C%209%20December%202022%20%E2%80%93%20The,agreement%20was%20adopted%20in%202015., on 2024/03/14 International Energy Agency (2023), World Energy Outlook 2023, (IEA), International Energy Agency, Paris, https://www.iea.org/reports/world-energy-outlook-2023. International Labour Organisation and United Nations Environment Programme Finance Initiative (2023), Just Transition Finance: Pathways for Banking and Insurance., Initiative, International Labour Organisation and United Nations Environment Programme Finance, Geneva, https://www.unepfi.org/publications/just-transition-finance-pathways-for-banking-and-insurance. International Labour Organization (2022), “50 million people worldwide in modern slavery,” Retrieved from https://www.ilo.org/global/about-the-ilo/newsroom/news/WCMS_855019/lang--en/index.htm, on 2024/04/14 International Organization for Standardization (2022), “Green and sustainable finance” ISO, Retrieved from https://www.iso.org/publication/PUB100458.html, on 2024/04/22 International Platform on Sustainable Finance (2022), Transition Finance Report, IPSF, https://finance.ec.europa.eu/system/files/2022-11/221109-international-platform-sustainable-report-transition-finance_en.pdf. Lofts, Gill (2023), “How to accelerate transition finance for net zero” Retrieved from https://www.ey.com/en_gl/insights/sustainability-financial-services/how-to-accelerate-transition-finance-for-net-zero, on 2024/03/17 Monetary Authority of Singapore (2023), “MAS Launches World’s First Multi-Sector Transition Taxonomy” Retrieved from https://www.mas.gov.sg/news/media-releases/2023/mas-launches-worlds-first-multi-sector-transition-taxonomy, on 2024/02/12 Novak, David R. (2021), “Getting from hard-to-abate to a low-carbon future” Retrieved from https://www.deloitte.com/global/en/our-thinking/insights/topics/business-strategy-growth/industrial-decarbonization-hard-to-abate-sectors.html, on 2024/03/14 Pfaff, Nicholas, Özgür Altun and Stanislav Egorov (2024), Transition Finance in the Debt Capital Market ICMA, https://www.icmagroup.org/News/news-in-brief/icma-publishes-a-new-paper-on-transition-finance-in-the-debt-capital-market/. Rocky Mountain Institute (2023), “A Global Call to Action on Transition Finance” RMI, Retrieved from https://rockymntstage.wpengine.com/a-global-call-to-action-on-transition-finance/, on 2024/03/31 Sato, Ichiro, Beth Elliott and Clea Schumer (2021), “What Is Carbon Lock-in and How Can We Avoid It?” Retrieved from https://www.wri.org/insights/carbon-lock-in-definition, on 2024/03/31 Science Based Targets (2023), “Scope 3: Stepping up science-based action” Retrieved from https://sciencebasedtargets.org/blog/scope-3-stepping-up-science-based-action, on 2024/05/01 Slaughter and May (2023), “ASA’s ban on HSBC’s ‘greenwashing’ adverts indicative of increasing regulatory scrutiny,” Lexology, https://www.lexology.com/library/detail.aspx?g=695d66ac-de09-4977-92d8-aafcb392a7fc#:~:text=Last%20year%20the%20UK's%20advertising,to%20greenwashing%20risks%20in%202023 Sumitomo Chemical (2022), “Sumitomo Chemical's Transition Loans for Reducing GHG Emissions Selected as First METI Climate Transition Finance Model Project in the Chemical Sector,” Retrieved from https://www.sumitomo-chem.co.jp/english/news/detail/20220207e.html, on 2024/03/17 The Organization for Economic Co-operation and Development (2022), “OECD Guidance on Transition Finance: Ensuring Credibility of Corporate Climate Transition Plans” OECD, Retrieved from https://www.oecd-ilibrary.org/sites/b0d62d2b-en/index.html?itemId=/content/component/b0d62d2b-en, on 2024/03/31 The Sustainable Finance Working Group (2022), 2022 G20 Sustainable Finance Report (G20 SFWG Newsletter 2022, Issue, SFWG, https://g20sfwg.org/wp-content/uploads/2022/10/2022-G20-Sustainable-Finance-Report-2.pdf. Tseng, Sean D., Daisy Mallett, Anjali Viswamohanan and Manisha Regalla (2023), Greenwashing and how to avoid it: An introductory guide for Asia’s finance industry, ClientEarth, https://aigcc.net/wp-content/uploads/2023/10/AIGCC_ClientEarth_Greenwashing-Japan-edition-HiRes_October-2023.pdf. U.S. DEPARTMENT OF THE TREASURY (2023), Principles for Net-Zero Financing & Investment, https://home.treasury.gov/news/press-releases/jy1744 U.S. Securities and Exchange Commission (2022), “SEC Charges BNY Mellon Investment Adviser for Misstatements and Omissions Concerning ESG Considerations,” Retrieved from https://www.sec.gov/news/press-release/2022-86, on 2024/03/31 United Nations Economic Commission for Europe (2023), “UNECE and partners advocate for "transition finance" at COP28 to help hard-to-abate sectors and small businesses decarbonize,” Retrieved from https://unece.org/media/press/386127, on 2024/03/14 United Nations Environment Programme (2023), Emissions Gap Report 2023: Broken Record – Temperatures hit new highs, yet world fails to cut emissions (again). Nairobi, https://doi.org/10.59117/20.500.11822/43922. United Nations Framework Convention on Climate Change (2023), “Implementation must accelerate to increase ambition across all fronts, taking an all-of-society approach to make progress towards the Paris Agreement goals and respond to the climate crisis, finds technical report on first global stocktake,” Retrieved from https://unfccc.int/news/implementation-must-accelerate-to-increase-ambition-across-all-fronts-taking-an-all-of-society, on 2024/02/12 United Nations Framework Convention on Climate Change (2024), “Parties to the United Nations Framework Convention on Climate Change” UNFCCC, Retrieved from https://unfccc.int/process/parties-non-party-stakeholders/parties-convention-and-observer-states, on 2024/02/10 Worth, Kiara (2023), “COP28 Agreement Signals “Beginning of the End” of the Fossil Fuel Era,” Retrieved from https://unfccc.int/news/cop28-agreement-signals-beginning-of-the-end-of-the-fossil-fuel-era, on 2024/02/12 描述 碩士
國立政治大學
國際金融碩士學位學程
111zb1083資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111ZB1083 資料類型 thesis dc.contributor.advisor 江永裕<br>林士貴 zh_TW dc.contributor.author (Authors) 方華齡 zh_TW dc.creator (作者) 方華齡 zh_TW dc.date (日期) 2024 en_US dc.date.accessioned 5-Aug-2024 14:19:12 (UTC+8) - dc.date.available 5-Aug-2024 14:19:12 (UTC+8) - dc.date.issued (上傳時間) 5-Aug-2024 14:19:12 (UTC+8) - dc.identifier (Other Identifiers) G0111ZB1083 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152843 - 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) 111zb1083 zh_TW dc.description.abstract (摘要) 轉型金融是指支援高碳排企業進行低碳轉型而規劃的融資方式，臺灣的高碳排產業比重偏高又是出口導向，目前接近淨零碳排的綠色產業較少，大部分企業都有低碳轉型之需求，而在轉型過程中金融機構或是資本市場的資金援助是不可或缺的，因此轉型金融做為協助褐色產業達成巴黎協定目標的解決方案及工具，是深具發展潛力的。本報告就各主要國際組織和經濟體對於轉型金融的界定標準及推展情形加以梳理彙整，輔以國外轉型金融承作案例之探討，並以國際間既有之文獻見解及解決方案做為借鑑，期能作為我國金融業日後承作或推展本項業務之參酌。 zh_TW dc.description.abstract (摘要) "Transition Finance" refers to the investing methods which help carbon intensive industries switching to decarbonisation. Taiwan's economy is highly export-oriented and carbon intensive industries constitute a majority, and very few of them are eligible for the green industries or net-zero carbon emissions. Since most of them are in need of low-carbon transition, the capital assistance from financial institutions or capital markets would be indispensable. Transition finance is one of the solutions and instruments to help the brown industries to achieve the Paris Agreement goals. This report compiled the definitions and implementation of Transition Finance by several major international organizations and economies, with case studies of foreign Transition Finance projects, and drew on existing international documents and solutions to be used for reference in case domestic financial industries may promote Transition Finance in the future. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 背景與問題 1 第二節 臺灣石化產業碳排放比重 4 第三節 國內金融業的對應—以永續先行者聯盟為例 6 第四節 國外金融業的撤煤行動 8 第五節 國外對褐色產業的新興融資概念—轉型金融 9 第六節 實務報告目標及研究方式 11 第二章 文獻回顧 12 第一節 轉型金融之涵義與框架 12 第二節 轉型金融的定義標準 20 第三節 轉型金融與綠色金融的差異 26 第四節 轉型金融之發展與現況 30 第三章 國內外轉型金融承作案例探討 32 第一節 日本—住友化學株式會社 32 第二節 澳洲—紐卡索港 33 第三節 英國—Urban Logistics REIT 35 第四節 臺灣—Z公司 37 第四章 轉型金融之落實與執行方法 39 第一節 財務排放 39 第二節 漂綠和漂轉型 44 第三節 轉型融資路徑圖 47 第四節 永續經濟活動認定參考指引 50 第五章 結論與建議 52 參考文獻 54 zh_TW dc.format.extent 5868280 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111ZB1083 en_US dc.subject (關鍵詞) 轉型金融 zh_TW dc.subject (關鍵詞) 巴黎協定 zh_TW dc.subject (關鍵詞) 公正轉型 zh_TW dc.subject (關鍵詞) 路徑圖 zh_TW dc.subject (關鍵詞) 財務排放 zh_TW dc.subject (關鍵詞) 漂綠 zh_TW dc.subject (關鍵詞) Transition Finance en_US dc.subject (關鍵詞) Paris Agreement en_US dc.subject (關鍵詞) Just Transition en_US dc.subject (關鍵詞) Roadmap en_US dc.subject (關鍵詞) Financed Emissions en_US dc.subject (關鍵詞) Greenwashing en_US dc.title (題名) 轉型金融之發展與實踐—以金融業為例 zh_TW dc.title (題名) The Development and Practice of Transition Finance: Based on Financial Institutes en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中日文文獻： グリーンファイナンスポータル (2023), “Urban Logistics REIT（イギリス、不動産投資）：サステナビリティ・リンク・ローン概要” 経済産業省, Retrieved from https://greenfinanceportal.env.go.jp/loan/sll_issuance_data/issuance_list/w05.html, on 2024/03/23 中華經濟研究院 (2021), 我國永續分類標準之初步建置成果分享, In 2021臺灣永續金融論壇 https://bcsd.org.tw/wp-content/uploads/20211230_pdf-01.pdf 日本金融庁・経済産業省・環境省 (2021), クライメート・トランジション・ファイナンスに関する基本指針, https://www.fsa.go.jp/news/r2/singi/20210507_2/03.pdf 王嘉緯 (2023), 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