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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93388
Title: | ESG投資之法律風險研究 Legal Risks Study of ESG Investing |
Authors: | 黃呈科 Cheng-Ke Huang |
Advisor: | 黃銘傑 Ming-Jye Huang |
Keyword: | ESG投資,法律風險,資訊揭露,因應對策,金融業,評級機構, ESG Investing,Legal Risks,Information Disclosure,Coping Strategies,Financial Industry,Rating Agencies, |
Publication Year : | 2024 |
Degree: | 碩士 |
Abstract: | 隨著ESG之觀念逐漸深植人心,以ESG指標作為投資決策之依歸,與以系爭目標為號召之金融產品亦蓬勃發展。在市場需求背後,監管之介入與相對應之法律爭議即隨之興起。圍繞著資訊之揭露,與其內容及深入之程度,在不同產業類別亦衍生出形色各異之監管法規與法律風險。觀察近期國際間較為常見之案例類型與風險,或可以從一般企業、金融業,以及評比機構,三類經營實體之視角切入,並進一步劃分為:一般企業下,以ESG投資資訊揭露與宣傳為中心之風險;金融業所面臨,以ESG投資組合資訊及消極不作為為核心之風險;以及ESG等永續評級產業所遭遇,由發布評等衍生之風險等。
根據其歷史脈絡之發展,本文即以美國與歐盟之法制,與實務運行作為比較法觀察之對象,探討其相關法規、理論背景、學說見解,與知名案例。並以其演進過程為始,兼及未來發展態勢,理清目前在ESG資訊揭露法制之先進國家已經發生之法律風險,以及趨利避害之方向,以整理並提出三類實體在前開法制情境下所應採取之因應對策。亦藉由比較法之介紹,延伸至我國法之制定與執行現況,以對比可能產生之法律風險差異,並依此統整出各類實體之應對方案,以期達到事前規劃風險,避免事後爭訟之效果。 With the growing prominence of ESG principles and the flourishing development of financial products aligned with sustainability goals, regulatory intervention and corresponding legal disputes have emerged. Behind market demands, issues related to information disclosure and its depth vary across different industry categories, leading to diverse regulatory frameworks and legal risks. Examining recent common types of cases and risks internationally, this article try to approach them from the perspectives of general corporations, financial institutions, and rating agencies, further subdividing them into: risks centered around ESG investment information disclosure and promotion for general corporations;risks related to ESG investment portfolio information and non-compliance for financial institutions;and risks arising from sustainability ratings for rating agencies. Considering the historical context, this article compares the legal frameworks and practical implementations of the United States and the European Union, exploring relevant regulations, theoretical backgrounds, scholarly perspectives, and notable cases. Starting with the evolution of these frameworks and considering future trends, it clarifies the legal risks already present in advanced countries regarding ESG information disclosure legislation. It also outlines the directions for seeking advantages and avoiding disadvantage, providing three types of entities with coping strategies under the aforementioned legal scenarios. Through the introduction of comparative laws, the discussion extends to the current state of legislation and implementation in Taiwan, highlighting potential legal risk differences. By integrating various entity-specific response plans, the goal of this article is to proactively plan for risks and prevent litigation. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93388 |
DOI: | 10.6342/NTU202402282 |
Fulltext Rights: | 未授權 |
Appears in Collections: | 法律學系 |
Files in This Item:
File | Size | Format | |
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ntu-112-2.pdf Restricted Access | 3.85 MB | Adobe PDF |
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