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標題: | 論我國綠色債券之監理法制——以資金用途規範為中心 Regulating Green Bonds in Taiwan: Focusing on the Regulation of the Use of Proceeds |
作者: | 林怡廷 Yi-Ting Lin |
指導教授: | 楊岳平 Yueh-Ping Yang |
關鍵字: | 綠色債券,永續發展債券作業要點,募集資金用途,資訊揭露,評估機構, green bond,Taipei Exchange Operation Directions for Sustainable Bonds,use of proceeds,information disclosure,certification bodies, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 為達到巴黎協定中規定的全球氣溫上升幅度低於2℃的目標以及聯合國永續發展目標,淨零排放及碳中和成為各國展現其邁向永續發展及共同對抗氣候變遷之最重要的手段之一。我國雖然非聯合國成員,但為了跟上國際腳步,並配合淨零碳排等永續發展政策,以導入資金投資,俾利推動企業產業轉型,故我國自2017年開始推行「綠色金融行動方案」,並於同年創設了綠色債券專板。然而在綠色債券市場逐漸成熟之際,面臨企業漂綠疑慮,針對綠色債券之募集資金用途如何建立一套完整的規範,以確保債券資金能夠實際用於符合綠色或永續發展的項目,並保護投資人權益,成為了各國政府和監管機構關注的重要課題。
本文回顧我國綠色債券市場的現狀,以及分析國際綠色債券規範的發展趨勢,進而提出針對我國相應的規範建議,透過參考國際綠色債券標準規範,進一步完善我國綠色債券市場的監管法規,並加強監管機構對市場的監督與處罰力度,其能有利於我國綠色債券市場的發展,並促進綠色金融市場之健全發展。 To achieve the goal of keeping the global temperature rise below 2°C as specified in the Paris Agreement and the United Nations Sustainable Development Goals, achieving net-zero emissions and carbon neutrality has become one of the most important means for countries to demonstrate their commitment to sustainable development and their joint efforts to combat climate change. Although Taiwan is not a member of the United Nations, to keep up with international trends and comply with sustainable development policies such as achieving net-zero carbon emissions, Taiwan has launched the "Green Finance Action Plan" since 2017 and established a specific market for green bonds in the same year. However, as the green bond market matures, the issue of greenwashing has become a concern. How to establish a comprehensive set of regulations for the use of green bond proceeds to ensure that these proceeds are actually used for green and sustainable projects and protect the rights and interests of investors has become an important issue for governments and regulatory agencies around the world. This thesis proposes corresponding regulatory suggestions in light of the current situation of Taiwan’s green bond market and the development trend of international green bond standards. By taking reference from international green bond standards, improving the regulation of Taiwan’s green bond market, and strengthening the supervision and punishment imposed by regulatory agencies, this thesis believe that it may promote the development of the green bond market and facilitate the sound development of the green finance market. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88496 |
DOI: | 10.6342/NTU202301995 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 事業經營法務碩士在職學位學程 |
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ntu-111-2.pdf | 858.85 kB | Adobe PDF | 檢視/開啟 |
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