論我國推動永續金融之趨勢與挑戰

Abstract

近年來，隨著全球極端氣候影響加劇，地球暖化、氣候變遷及環境永續等議題逐漸被全世界各國及社會所重視，企業面臨氣候風險所帶來的影響與衝擊，更是未來數十年所不可迴避的問題及挑戰。在此迫切情勢下，聯合國於2006年4月提出「環境(Environment)、社會(Social)及公司治理(Governance)」ESG概念，亦即將ESG三個面向因子納入企業永續經營的評量指標中，據此，企業在辨識氣候變遷風險意識提高之同時，自應投入更多資源及資金挹注來進行低碳轉型及永續轉型，此時，唯有透過以金融業的資金及經濟動能，始可引導企業朝向永續經營之發展。換言之，永續金融不僅是為金融業自身持續獲利、創造價值及規避風險的重要支柱，更是在推動企業永續發展的關鍵力量。 我國推動永續金融的目標，即是期望金融業率先將ESG概念融入金融決策與投資及放貸策略中，進而言之，金融機構必須善盡永續經營及公司治理責任，自我遵循相關國際準則及規範，銜接國際永續金融發展趨勢，落實責任投資原則、責任銀行原則與永續保險原則等，強化ESG資訊揭露透明度，並透過投資、授信或推出綠色金融商品或服務，藉以督促並鼓勵企業及投資人能夠共同重視ESG議題，推動永續轉型，逐步邁向永續目標。 推動永續金融涉及層面與專業領與甚廣，是為提升金融業主動因應氣候變遷及ESG相關風險能力，金管會將在今（2023）年針對國內金融機構進行第一次永續金融評鑑作業，期能藉此促使金融業積極審視氣候變遷及ESG相關風險議題。此外，金融機構亦應積極參與國內外各項ESG倡議組織，規劃永續策略，與利害關係人溝通與議合，並確認所提供之金融商品或服務是否符合永續規範，俾免漂綠或漂永續的狀況發生，不利於永續目標的實現。最後，本論文則提出研究結論與建議，期能提升國內永續金融環境，發揮永續金融影響力，並可提供我國未來在推動永續金融政策之參考。

In recent years, with the intensification of global extreme weather events, issues such as global warming, climate change, and environmental sustainability have gradually gained attention from countries and societies worldwide. Businesses are facing the impacts and challenges brought about by climate risks, which will be unavoidable in the coming decades. In this urgent situation, the United Nations introduced the concept of ESG (Environment, Social, and Governance) in April 2006, incorporating these three dimensions into the evaluation criteria for sustainable business operations. In light of this, as businesses raise their awareness of climate change risks, they should allocate more resources and funding towards low-carbon and sustainable transformations. At this point, it is only through the financial industry's capital and economic leverage that businesses can be guided towards sustainable development. In other words, sustainable finance is not only an important pillar for the financial industry's continuous profitability, value creation, and risk mitigation but also a key force in driving sustainable development for businesses. The goal of promoting sustainable finance in our country is for the financial industry to take the lead in integrating the ESG concept into financial decision-making, investment strategies, and lending policies. Consequently, financial institutions must fulfill their responsibilities in sustainable operations and corporate governance, adhering to relevant international standards and regulations, aligning with international trends in sustainable finance. This includes implementing principles of responsible investment, responsible banking, and sustainable insurance, enhancing transparency in ESG information disclosure. Furthermore, financial institutions should encourage and incentivize companies and investors to collectively prioritize ESG issues by investing in, providing credit for, or launching green financial products or services. This is to urge and encourage the adoption of ESG considerations, promote sustainable transformation, and gradually move towards sustainable goals. Promoting sustainable finance involves a wide range of dimensions and professional fields, aiming to enhance the financial industry's proactive response to climate change and ESG-related risks. In 2023, the Financial Supervisory Commission (FSC) will conduct the first-ever assessment of sustainable finance for domestic financial institutions, with the aim of encouraging the industry to actively address climate change and ESG-related risks. Additionally, financial institutions should actively participate in domestic and international ESG advocacy organizations, develop sustainable strategies, engage in dialogue with stakeholders, and ensure that the financial products or services they offer comply with sustainable standards. This is to prevent greenwashing or unsustainable practices that hinder the achievement of sustainable goals. Finally, this paper presents research conclusions and recommendations to enhance the domestic sustainable finance environment, leverage the influence of sustainable finance, and provide guidance for future sustainable finance policy in our country.