請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92774
標題: | 台灣責任銀行實踐之實證研究 An empirical investigation of responsible banking practices in Taiwan |
作者: | 李芊蓉 Chien-Jung Li |
指導教授: | 洪茂蔚 Mao-Wei Hung |
關鍵字: | 責任銀行原則,永續發展,BoD 模型,Panel Data,無母數檢定, Principles for Responsible Banking,Sustainable Development,BoD model,Panel Data,Nonparametric Statistics, |
出版年 : | 2024 |
學位: | 碩士 |
摘要: | 隨著氣候問題日益嚴重,各地受到極端天氣的影響也越發明顯,對全世界(包括金融業)造成了嚴重的影響,而金融業被視為解決方案之一,因此聯合國環境規劃署金融倡議在 2019 年提出的責任銀行原則成為金融業應對氣候變化挑戰的重要倡議之一,即針對銀行業的永續發展提出規範,透過六大原則建立準則以發揮其正面影響力。本研究透過責任銀行的六大原則選擇將 ESG 和是否加入赤道原則作為其實證之衡量標準,使用 BoD 模型建構 ESG 指標後,再透過 Panel Data 分析實踐責任銀行原則是否會對績效產生影響,以提出未來發展之建議。另外,也利用無母數檢定比較不同類型下的 ESG 實踐,看在不同的銀行結構方面(金控 𝑣𝑠. 非金控以及新銀行 𝑣𝑠. 舊銀行)是否存在明顯差異,建立對 ESG 實踐現狀的認識。
本篇數據來自各銀行 2018 年至 2022 年的永續報告書和年報以及 TEJ,包含 34 間商業銀行,共 117 個樣本。結果顯示,銀行實踐責任銀行原則可幫助其績效增加,尤其是在環境保護方面,而社會責任、公司治理以及是否加入赤道原則為沒有顯著相關。然而由於整體 ESG 有助於績效,因此社會責任與公司治理仍不可忽視,而赤道原則則可能需要透過加強大眾對於赤道原則的認識,才能顯示出其聲譽效果。此外,舊銀行在整體 ESG 實施程度上比新銀行做得更好,在環境保護和社會責任方面也是如此,但在公司治理方面則是新銀行表現更優,而金控旗下的銀行在整體 ESG 實施程度、環境保護和社會責任方面都優於非金控銀行,但在公司治理方面兩者沒有顯著差異。 As climate problems become increasingly serious, the impact of extreme weather around the world has become more apparent, causing serious consequences for the world (including the financial industry), and the financial industry is seen as one of the solutions. Therefore, the United Nations Environment Programme Finance Initiative proposed the Principles for Responsible Banking in 2019, becoming one of the important initiatives for the financial industry to respond to the challenge of climate change. These principles, aimed at regulating the sustainable development of the banking industry, provide guidelines through six key principles to leverage its positive impact. This study uses the six principles of Principles for Responsible Banking to select ESG and whether to join the Equator Principles as its empirical investigation standards. After using the BoD model to construct ESG indicators, Panel Data are used to analyze whether practicing the Principles for Responsible Banking will have an impact on performance, so as to make suggestions for future development. In addition, nonparametric statistics are used to compare ESG practices under different types to see if there are significant differences in different bank structures (financial holdings vs. non-financial holdings and new banks vs. old banks) to establish an understanding of the current status of ESG practices. The data set is taken from the 2018-2022 Sustainability Report and annual reports of Taiwanese commercial banks, as well as TEJ, including 34 commercial banks with a total of 117 observations. The results show that banks practicing the Principles for Responsible Banking can help their performance increase, especially in environmental protection, while social responsibility, corporate governance and whether to join the Equator Principles are not significantly related. However, because overall ESG also contributes to performance, social responsibility and corporate governance still cannot be ignored, and the Equator Principles may need to enhance public awareness of the Equator Principles in order to show its reputational effect. In addition, the old banks perform better than the new banks in terms of overall ESG implementation, as well as in terms of environmental protection and social responsibility. However, the new banks perform better than the old banks in terms of corporate governance. Banks under financial holding companies are better than non-financial holding banks in terms of overall ESG implementation, environmental protection and social responsibility, but there is no significant difference between the two in terms of corporate governance. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92774 |
DOI: | 10.6342/NTU202401249 |
全文授權: | 未授權 |
顯示於系所單位: | 國際企業學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-112-2.pdf 目前未授權公開取用 | 2.33 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。