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題名 中小企業專業銀行永續作為的挑戰與契機: 以臺灣中小企業銀行為例
Challenges and Opportunities for Sustainable Practices in Specialized Banks for SMEs: A Case Study of Taiwan Business Bank
作者 鄧學謙
Deng, Syue-Cian
貢獻者 呂桔誠<br>江彌修
鄧學謙
Deng, Syue-Cian
關鍵詞 赤道原則
責任銀行原則
氣候相關財務揭露
臺灣中小企業銀行
Equator Principles
Principles for Responsible Banking
The Task Force on Climate-related Financial Disclosures
Taiwan Business Bank
日期 2024
上傳時間 4-Sep-2024 14:01:36 (UTC+8)
摘要 ESG議題席捲全球企業，許多企業開始將 ESG議題納入決策之中，同時達到企業永續，金融業也無法在這波永續發展熱潮上置身事外，各自將 ESG嵌入自身日常營運活動及經營策略，並積極參與國際倡議，如赤道原則、責任銀行、氣候相關財務揭露等，本研究報告將描述台灣銀行業者簽署上述國際倡議情形、執行結果，以及公民營銀行在評級機構表現。 臺灣是以中小型企業為主的國家，而在臺灣的銀行業當中，臺灣中小企業銀行是我國銀行法規中，專門為中小企業提供信用的專業銀行，在提供中小企業資金鏈上扮演重要角色，本研究報告將揭露臺灣中小企業銀行如何以自身影響力協助台灣及中小企業達成永續。 最後，本研究報告發現我國金融機構在採用赤道原則、責任銀行原則、氣候相關財務揭露仍有許多可以改進及注意的地方，並提出建議供銀行業在推動永續發展時之參考。另外針對臺灣中小企業銀行，在協助中小企業時，所遭遇之困境，提供建議。盼望在政府、金融機構、企業三方攜手努力下，能夠創造一個永續的社會，留給下一代一個更美好的地球。
ESG issues are sweeping across global enterprises, with many companies starting to incorporate ESG elements into their decision-making processes to achieve corporate sustainability. The financial industry is also unable to remain aloof from this wave of sustainable development, and various institutions are embedding ESG into their daily operations and management strategies, while actively participating in international initiatives such as the Equator Principles, Principles for Responsible Banking, and The Task Force on Climate-related Financial Disclosures. This study will describe the situation of Taiwan’s banking sector signing on to the international initiatives, the execution results, and the performance of public and private banks in rating agencies. Taiwan is an economy dominated by small and medium enterprises (SMEs). Among the banking industry in Taiwan, the Taiwan Business Bank is a specialized bank under the country's banking regulations, providing credit specifically for SMEs and playing an important role in the funding chain for SMEs. This study will reveal how the Taiwan Business Bank leverages its influence to assist Taiwan and its SMEs in achieving sustainability. Lastly, this study finds that there are still many areas for improvement and attention for our financial institutions in adopting the Equator Principles, Principles for Responsible Banking, and Task Force on Climate-related Financial Disclosures. Recommendations are provided for Taiwan banking industry to reference when promoting sustainable development. Additionally, suggestions are offered to address the challenges faced by the Taiwan Business Bank in assisting SMEs. It is hoped that through the joint efforts of the government, financial institutions, and enterprises, a sustainable society can be created, preserving a better earth for the next generation.
參考文獻 英文 1.Alin, M. A., and Sprincean, N. (2023). ESG performance and banks funding costs. Finance Research Letters, Volume 54. 2.Dunne, T. C., and McBrayer, G. A. (2019). In the interest of small business’ cost of debt: A matter of CSR disclosure. Journal of Small Business Strategy (29(2)), 58-71. 3.Emily, K. B., Nelson, J. and Brackley, A. (2023). Rate the Raters 2023: ESG Ratings at a Crossroads. The SustainAbility Institute by ERM. 4.Ernst & Young. (2021.11.3). Is your ESG data unlocking long-term Value: https://www.ey.com/en_gl/insights/assurance/is-your-esg-data-unlocking-long-term-value 5.European Investment Bank (EIB), the GABV, Deloitte and KKS. (2019). Do sustainable banks outperform? 6.Gabriela, C., Bos, J. W. B., and Kleimeier, S. (2019). Self-regulation in sustainable finance: The adoption of the Equator Principles. World Development, Volume 122, Pages 306-324. 7.Hao, Li., Zhang, X., and Zhao, Y. (2022). ESG and firm's default risk. Finance Research Letters, 47, 102713. 8.Kay, I., Brindisi, C., and Blaine, M. (2020). The Stakeholder Model and ESG. Harvard Law School Forum on Corporate Governance: https://corpgov.law.harvard.edu/2020/09/14/the-stakeholder-model-and-esg/ 9.ISS-INSIGHT. (2024). Unveiling Excellence: Taiwan's Leading ESG Transparency: https://insights.issgovernance.com/posts/unveiling-excellence-taiwans-leading-esg-transparency/ 10.Laura, C., Dreassi, A., Girardone, C., and Piseràà, S. (2021). Do ESG strategies enhance bank stability during financial turmoil? Evidence from Europe. The European Journal of Finance, VOL.28(NO.12), 1173 1211. 11.OECD. (2023). Financing SMEs for sustainability – Financial institution strategies and approaches: Results of an OECD survey of public and private financial institutions. OECD. PAIRS: OECD. 12.PricewaterhouseCoopers. (2023). Global Investor Survey: https://www.pwc.tw/zh/publications/global-insights/global-investor-survey-2023.html 13.Sachs, J. D., Lafortune, G., Fuller, G., and Drumm, E. (2023). SUSTAINABLE DEVELOPMENT REPORT 2023. Dublin University Press. 14.Liu, S., Jin, J., and Nainar, K. (2023). Does ESG performance reduce banks nonperforming loans? Finance Research Letters, Volume 55, Part A. 15.TCFD. (2017). Recommendations of the Task Force on Climate-related Financial Disclosures. 16.The Banker. Top 1000 World Banks 2023. 17.The Equator Principles Association. (2020). EQUATOR PRINCIPLES EP4. 18.The Ministry of SMEs and Startups. The Ministry of SMEs and Startups-Statistics. https://www.mss.go.kr/site/eng/02/20204000000002019110624. jsp 19.United Nations. (1987). Our Common Future. 20.United Nations. (2004). Who Cares Wins. 21.United Nations. About the Principles The 6 Principles for Responsible Banking: https://www.unepfi.org/banking/more-about-the-principles/ 22.United Nations. Department of Economic and Social Affairs:https://sdgs.un.org/goals 23.United Nations. Paris-agreement.: https://www.un.org/en/climatechange/paris-agreement 24.United Nations. THE PRINCIPLES FOR POSITIVE IMPACT FINANCE. The UN Environment Finance Initiative. 25.Unveiling Excellence: Taiwan s Leading ESG Transparency. (2023). ISS-INSIGHTS: https://insights.issgovernance.com/posts/unveiling-excellence-taiwans-leading-esg-transparency/ 26.Tsai, W.C., Fong, B., and Hsu, C. W. (2023). The Impact of ESG Ratings on Bank Lending: Evidence from Taiwan. 27.Zhang, R. L. (2021). ESG and Cost of Debt. Stanford University. 中文 28. 中時新聞網.(2021.4.26).責任銀行評估五大要項入列: https://www.chinatimes.com/newspapers/20210426000162-260205?chdv 29.中國信託銀行.(2023).2022年度責任銀行原則報告書 . 30.中華民國銀行商業同業公會全國聯合會.(2023).中華民國銀行公會會員授信準則. 31.日本經濟產業省中小企業廳 : https://www.chusho.meti.go.jp/faq/faq/faq19_kinyu.html#q1 32.王泳興.(2023).ESG對銀行資產品質的影響-以台灣金控公司為例 . 33.行政院環境保護署.(2020.11.27).環境部新聞專區: https://enews.moenv.gov.tw/Page/3B3C62C78849F32F/24b23b8f-3add-4561-90bb-0004efaadf52 34.呂桔誠.政治大學國際金融學院課堂講義 . 35.周桂田,郭雅婷,趙怡萌.(2023).TCFD調查報告高碳排產業面對淨零轉型的挑戰.風險社會與政策研究中心 . 36.金融監督管理委員會.(2023.8.17).金管會發布我國接軌國際財務報導準則(IFRS)永續揭露準則藍圖，持續提升永續資訊報導品質及透明度: https://www.fsc.gov.tw/ch/home.jsp? id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202308170002&dtable=News 37.金融監督管理委員會.(2023.12.26).首屆永續金融評鑑結果出爐: https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202312260005&dtable=News 38.金融監督管理委員會.(2024.3.1).金管會協助清路障畫地圖鼓勵加入永續金融:https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0&mcustomize=news_view.jsp&dataserno=202402290001&dtable=News 39.國家發展委員會.六大核心戰略產業推動方案 : https://www.ndc.gov.tw/Content_List.aspx?n=9614A7C859796FFA 40.國泰世華銀行.(2023).2022年責任銀行原則(PRB)執行工作報告. 41.康廷嶽.(2024).中小企業ESG研討會-中小企業邁開ESG第一步從TEST 開始！！. 42.經濟部中小及新創企業署.(2023).2023中小企業白皮書. 43.臺灣中小企業銀行.(2022).赤道原則授信作業要點. 44.臺灣中小企業銀行.(2024).臺灣中小企業銀行責任授信作業要點. 45.臺灣中小企業銀行.(2024).2023年永續報告書. 46.臺灣中小企業銀行.永續發展目標(SDGs): https://ir.tbb.com.tw/stakeholders/sdgs 47.韓國中小企業銀行.(2023).2022年年報. 48.韓國中小企業銀行.(2024).2023年永續報告書. 49.蘇怡甄.(2021).簽署聯合國責任銀行原則之決定因素與影響－國際銀行業之實證研究.
描述 碩士
國立政治大學
國際金融碩士學位學程
112zb1015
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112ZB1015
資料類型 thesis
dc.contributor.advisor 呂桔誠<br>江彌修zh_TW
dc.contributor.author (Authors) 鄧學謙zh_TW
dc.contributor.author (Authors) Deng, Syue-Cianen_US
dc.creator (作者) 鄧學謙zh_TW
dc.creator (作者) Deng, Syue-Cianen_US
dc.date (日期) 2024en_US
dc.date.accessioned 4-Sep-2024 14:01:36 (UTC+8)-
dc.date.available 4-Sep-2024 14:01:36 (UTC+8)-
dc.date.issued (上傳時間) 4-Sep-2024 14:01:36 (UTC+8)-
dc.identifier (Other Identifiers) G0112ZB1015en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153142-
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) 112zb1015zh_TW
dc.description.abstract (摘要) ESG議題席捲全球企業，許多企業開始將 ESG議題納入決策之中，同時達到企業永續，金融業也無法在這波永續發展熱潮上置身事外，各自將 ESG嵌入自身日常營運活動及經營策略，並積極參與國際倡議，如赤道原則、責任銀行、氣候相關財務揭露等，本研究報告將描述台灣銀行業者簽署上述國際倡議情形、執行結果，以及公民營銀行在評級機構表現。 臺灣是以中小型企業為主的國家，而在臺灣的銀行業當中，臺灣中小企業銀行是我國銀行法規中，專門為中小企業提供信用的專業銀行，在提供中小企業資金鏈上扮演重要角色，本研究報告將揭露臺灣中小企業銀行如何以自身影響力協助台灣及中小企業達成永續。 最後，本研究報告發現我國金融機構在採用赤道原則、責任銀行原則、氣候相關財務揭露仍有許多可以改進及注意的地方，並提出建議供銀行業在推動永續發展時之參考。另外針對臺灣中小企業銀行，在協助中小企業時，所遭遇之困境，提供建議。盼望在政府、金融機構、企業三方攜手努力下，能夠創造一個永續的社會，留給下一代一個更美好的地球。zh_TW
dc.description.abstract (摘要) ESG issues are sweeping across global enterprises, with many companies starting to incorporate ESG elements into their decision-making processes to achieve corporate sustainability. The financial industry is also unable to remain aloof from this wave of sustainable development, and various institutions are embedding ESG into their daily operations and management strategies, while actively participating in international initiatives such as the Equator Principles, Principles for Responsible Banking, and The Task Force on Climate-related Financial Disclosures. This study will describe the situation of Taiwan’s banking sector signing on to the international initiatives, the execution results, and the performance of public and private banks in rating agencies. Taiwan is an economy dominated by small and medium enterprises (SMEs). Among the banking industry in Taiwan, the Taiwan Business Bank is a specialized bank under the country's banking regulations, providing credit specifically for SMEs and playing an important role in the funding chain for SMEs. This study will reveal how the Taiwan Business Bank leverages its influence to assist Taiwan and its SMEs in achieving sustainability. Lastly, this study finds that there are still many areas for improvement and attention for our financial institutions in adopting the Equator Principles, Principles for Responsible Banking, and Task Force on Climate-related Financial Disclosures. Recommendations are provided for Taiwan banking industry to reference when promoting sustainable development. Additionally, suggestions are offered to address the challenges faced by the Taiwan Business Bank in assisting SMEs. It is hoped that through the joint efforts of the government, financial institutions, and enterprises, a sustainable society can be created, preserving a better earth for the next generation.en_US
dc.description.tableofcontents 第一章 緒論 1 第一節 研究背景 1 第二節 研究目的 5 第三節 研究架構 6 第二章 文獻回顧 7 第一節 ESG 對銀行及企業之影響 7 第二節 國際金融倡議與永續揭露 9 第三章 日、韓中小企業專業銀行 22 第一節 韓國中小企業銀行 23 第二節 商工組合中央金庫 24 第四章 台灣銀行業簽署倡議之情形 29 第一節 赤道原則 29 第二節 責任銀行原則 32 第三節 氣候相關財務揭露 37 第四節 台灣銀行業在ESG評級機構之比較 38 第五章 臺灣中小企業銀行 42 第一節 臺灣中小企業銀行基本介紹 42 第二節 臺灣中小企業銀行赤道原則案件流程 43 第三節 臺灣中小企業銀行金融產品與永續發展目標 45 第四節 臺灣中小企業銀行責任授信 49 第五節 日本、韓國、臺灣中小企業專業銀行 53 第六章 結論 54 第一節 對銀行業之建議 54 第二節 臺灣中小企業銀行的挑戰與契機 55 第三節 未來展望 56 參考文獻 58zh_TW
dc.format.extent 1592895 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112ZB1015en_US
dc.subject (關鍵詞) 赤道原則zh_TW
dc.subject (關鍵詞) 責任銀行原則zh_TW
dc.subject (關鍵詞) 氣候相關財務揭露zh_TW
dc.subject (關鍵詞) 臺灣中小企業銀行zh_TW
dc.subject (關鍵詞) Equator Principlesen_US
dc.subject (關鍵詞) Principles for Responsible Bankingen_US
dc.subject (關鍵詞) The Task Force on Climate-related Financial Disclosuresen_US
dc.subject (關鍵詞) Taiwan Business Banken_US
dc.title (題名) 中小企業專業銀行永續作為的挑戰與契機: 以臺灣中小企業銀行為例zh_TW
dc.title (題名) Challenges and Opportunities for Sustainable Practices in Specialized Banks for SMEs: A Case Study of Taiwan Business Banken_US
dc.type (資料類型) thesisen_US
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