請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93388完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 黃銘傑 | zh_TW |
| dc.contributor.advisor | Ming-Jye Huang | en |
| dc.contributor.author | 黃呈科 | zh_TW |
| dc.contributor.author | Cheng-Ke Huang | en |
| dc.date.accessioned | 2024-07-30T16:16:05Z | - |
| dc.date.available | 2024-07-31 | - |
| dc.date.copyright | 2024-07-30 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-07-27 | - |
| dc.identifier.citation | 一、 中文文獻
（一） 專書 王文宇（2019），《探索商業智慧：契約與組織》，元照。 余雪明（2016），《證券交易法，比較證券法》，5版。 劉連煜（2019），《現代證交法實例研習》，元照。 （二） 期刊文章 李秀玲（2010），〈淺談「上市上櫃公司企業社會責任實務守則」及相關配套機制推動情形〉，《證券暨期貨月刊》，28卷5期，頁5-18。 胡韶雯（2022），〈永續金融，後疫情時代責任授信法制研究〉，《臺灣財經法學論叢》，5卷1期，頁279-280。 陳仲嶙、蔡昌憲、劉冠佳（2022），〈企業社會揭露的法律管制模式，兼顧時效性與合憲性的觀點〉，《中研院法學期刊》，31期，頁163-254。 陳鴻達、王嘉緯、林奇澤（等著）（2021），〈環境、社會及公司治理（ESG）對我國銀行業經營之挑戰與商機〉，《台灣金融研訓院110年度自提研究計畫》，頁1-204。 張心悌（2012），〈財務預測重大性之判斷—兼論財務預測安全港制度〉，《臺北大學法學論叢》，84期，頁185-230。 許曉芬（2017），〈白馬非馬綠亦非綠?從我國智慧財產局審查實務探討綠色相關商標註冊問題〉，《財經法制論文輯（卷一）》，頁85-104。 莊永丞（2018），〈財務預測與證券詐欺之交錯與平行時空〉，《臺大法學論叢》，47卷4期，頁2239-2279。 郭大維（2018），〈當財務預測遇上內線交易—財務預測資訊是否為重大影響股票價格之消息？〉，《月旦法學教室》，158期，頁41-51。 黃朝琮（2021），〈價格維持理論於證券詐欺訴訟之適用〉，《成大法學》，42期，頁171-222。 黃朝琮（2022），〈環境、社會與治理（ESG）資訊揭露之規範，以重大性之判斷為核心〉，《臺北大學法學論叢》，122期，頁1-111。 廖淑君（2021），〈從歐盟金融服務永續揭露要求看我國永續金融之推動〉，《財經法學研究》，4卷2期，頁83-122。 （三） 學位論文 孔毓婷（2022），《跨國企業社會責任與其非財務資訊揭露及其法制研究—以ESG永續報告書為主軸》，東吳大學法學院法律學系碩士在職專班涉外商務談判法律組碩士論文（未出版），台北。 林意蓉（2019），《營利公司企業社會責任資訊揭露研究與我國現行法制之檢討》，國立台灣大學法律學院法律研究所碩士論文（未出版），台北。 吳芊葇（2023），《論 ESG 法制之比較研究--以資訊揭露為中心》，國立臺北大學法律學系碩士班碩士論文（未出版），台北。 高孟如（2020），《論永續資訊不實責任—以投資人保護為中心》，國立台灣大學法律學院科際整合法律學研究所碩士論文（未出版），台北。 高梓鈞（2023），《論我國 ESG 揭露相關法制--以自願揭露及強制揭露之論辯為中心》，東吳大學法學院法律學系碩士班碩士論文（未出版），台北。 （四） 網路資源 公司投資人關係整合平台（2023），〈臺灣集中保管結算所股份有限公司ESG評等機構行為準則（公告版）〉，載於：https://irplatform.tdcc.com.tw/mgmt/upload/insight/402897978c400090018c434cd07e0035.pdf。 公司治理中心（n.d.），〈股東會年報最佳實務參考範例〉，載於：https://cgc.twse.com.tw/lawReport/listCh。 金融監督管理委員會（2017），〈綠色金融行動方案1.0〉，載於：https://www.fsc.gov.tw/websitedowndoc?file=chfsc/201802131614480.pdf&filedisplay=1061106%E7%B6%A0%E8%89%B2%E9%87%91%E8%9E%8D%E8%A1%8C%E5%8B%95%E6%96%B9%E6%A1%88%EF%BC%88%E6%A0%B8%E5%AE%9A%E6%9C%AC%EF%BC%89%E5%AE%8C%E6%95%B4.pdf。 金融監督管理委員會（2020），〈綠色金融行動方案2.0〉，載於：https://www.fsc.gov.tw/websitedowndoc?file=chfsc/202104191513590.pdf&filedisplay=%E7%B6%A0%E8%89%B2%E9%87%91%E8%9E%8D%E8%A1%8C%E5%8B%95%E6%96%B9%E6%A1%882.0.pdf。 金融監督管理委員會（2021），〈發布環境、社會與治理（ESG）相關主題證券投資信託基金（下稱投信基金）之資訊揭露事項審查監理原則〉，載於：https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202107060002&dtable=News。 金融監督管理委員會（2022），〈綠色金融行動方案3.0〉，載於：https://www.fsc.gov.tw/websitedowndoc?file=chfsc/202209281336330.pdf&filedisplay=%E7%B6%A0%E8%89%B2%E9%87%91%E8%9E%8D%E8%A1%8C%E5%8B%95%E6%96%B9%E6%A1%883.0.pdf。 產業永續發展整合資訊網（2009），〈全球盟約（Global Compact）〉，載於：https://proj.ftis.org.tw/isdn/Article/ArticleView/42?mid=111&page=1&groupid=28&subgroup=41。 智勝解讀商管（2019），〈企業社會責任CSR成為金融業競爭優勢〉，載於：https://www.bestwise.com.tw/cross/post.aspx?ipost=3510。 集保結算所（2023），〈國內首度發布ESG評等機構行為準則，集保結算所助力提升評等透明度〉，載於：https://www.tdcc.com.tw/portal/zh/news/content/402897968c00b43b018c4223b5b50023。 群勝國際法律事務所（2024），〈公平法專欄：漂綠行為與競爭法的風險〉，載於：https://www.btlaw.com.tw/h/NewsInfo?key=0227079976&cont=424532。 CSR天下（2021），〈COP26解析:什麼是赤道原則、責任銀行原則？台灣有哪些銀行已經加入這些永續金融行列？〉，載於：https://csr.cw.com.tw/article/42235。 CSRONE（2023），〈永續顧問洞悉:最快2024啟用!一文搞懂歐盟CSRD, ESRS和CS3D〉，載於：https://csron-e.com/topics/7924。 ESG今周刊（2022），〈主打乾淨柴油車讓銷量大升卻被爆持續超標排放廢氣，一文看懂漂綠如何讓企業深陷公關危機〉，載於：https://esg.businesstoday.com.tw/article/category/180689/post/202209280027。 ESG今周刊（2023），〈ESG投資關鍵字：永續金融揭露規範（SFDR）如何幫助投資人預防漂綠〉，載於：https://esg.businesstoday.com.tw/article/category/190807/post/202306120037。 ESG遠見（2022），〈漂綠竟然有效，哈佛調查揭廣告怎麼洗腦你〉，載於：https://esg.gvm.com.tw/article/13156。 ESG遠見（2023），〈「漂綠」竟有6種？7大QA一次了解各國定義與法規進度〉，載於：https://esg.gvm. com.tw/article/36438。 Greenpeace綠色和平（2021），〈什麼是漂綠？我們身處於「漂綠」的黃金時期？COP26竟充斥「碳抵換」手段〉，載於：www.greenpeace.org/taiwan/update/28253。 二、 外文文獻 （一） 期刊文章 Adams, C. A., Alhamood, A., He, X., Tian, J., Wang, L., & Wang, Y. （2021）. The double-materiality concept: application and issues [project report]. Global Reporting Initiative. https://www.globalreporting.org/media/jrbntbyv/griwhitepaper-publications.pdf Avgouleas, E. （2021）. Resolving the sustainable finance conundrum: activist policies and financial technology. Law & Contemporary Problems, 84, 55-74. Arvidsson, S. （2011）. Disclosure of non‐financial information in the annual report: A management‐team perspective. Journal of intellectual capital, 12（2）, 277-300. Benabou, R., & Tirole, J. （2010）. Individual and corporate social responsibility. Economica, 77（305）, 1-19. Carlson, L., Grove, S. J., & Kangun, N. （1993）. A Content Analysis of Environmental Advertising Claims: A Matrix Method Approach. Journal of Advertising, 22（3）, 27–39. Coley, A. （2022）. ESG ratings: A blind spot for US securities regulation. Northwestern Journal of International Law & Business, 43, 1-54. Curtis, Q., Fisch, J., & Robertson, A. Z. （2021）. Do ESG mutual funds deliver on their promises?. Michigan Law Review, 120, 393-450. de Freitas Netto, S. V., Sobral, M. F. F., Ribeiro, A. R. B., & Soares, G. R. D. L. （2020）. Concepts and forms of greenwashing: A systematic review. Environmental Sciences Europe, 32, 1-12. Diamond, D. W. （1984）. Financial intermediation and delegated monitoring. The review of economic studies, 51（3）, 393-414. Fox, M. B., & Mitts, J. （2022）. Event-Driven Suits and the Rethinking of Securities Litigation. The Business Lawyer, 78（1）, 1-80. Gauzes, J. P. （2021）. Final Report on the ad Personam Mandate on Potential Need for Changes to the Governance and Funding of EFRAG. European Financial Reporting Advisory Group. https://www. efrag.org/Assets/Download Georgiev, G. S. （2017）. Too big to disclose: Firm size and materiality blindspots in securities regulation. UCLA Law Review, 64, 602-683. Grimmer, M., & Bingham, T. （2013）. Company environmental performance and consumer purchase intentions. Journal of business research, 66（10）, 1945-1953. Guo, R., Tao, L., Yan, L., & Gao, P. （2014）. The effect path of greenwashing brand trust in Chinese microbiological industry from decoupling view. BioTechnology: An Indian Journal, 10（7）, 1827-1831. Guttentag, M. D. （2017）. Evolutionary Analysis in Law: On Disclosure Regulation. Arizona State Law Journal, 48（4）, 963–993. Available at SSRN 2926691. https://ssrn.com/abstract=2926691 Harper Ho, V. （2018）. Nonfinancial risk disclosure and the costs of private ordering. American Business Law Journal, 55（3）, 407-474. Harper Ho, V. E. （2023）. Climate Disclosure Line-Drawing & Securities Regulation. European Corporate Governance Institute-Law Working Paper, 684/2023. Hess, D. （2008）. The Three Pillars of Corporate Social Reporting as New Governance Regulation: Disclosure, Dialogue, and Development. Business Ethics Quarterly, 18（4）, 447–482. Ioannou, I., & Serafeim, G. （2015）. The impact of corporate social responsibility on investment recommendations: Analysts’ perceptions and shifting institutional logics. Strategic Management Journal, 36（7）, 1053–1081. https://doi.org/https://doi.org/10.1002/smj.2268 Khan, M., Serafeim, G., & Yoon, A. （2016）. Corporate sustainability: First evidence on materiality. The accounting review, 91（6）, 1697-1724. Krueger, P., Sautner, Z., Tang, D. Y., & Zhong, R. （2021）. The Effects of Mandatory ESG Disclosure Around the World. Swiss Finance Institute Research Paper Series N° 21-44. Lai, J. C. （2021）. Hijacking consumer trust systems: of self-declared watchdogs and certification trade marks. IIC-International Review of Intellectual Property and Competition Law, 52（1）, 34-61. Lehmann, K. （2019）. Nachhaltig? Ja... Nein... Vielleicht! Zur mangelnden Vergleichbarkeit von ESG-Ratings. Flossbach von Storch Research Institute. Unternehmen, 28（11）, 2019. Light, S. E., & Skinner, C. P. （2021）. Banks and climate governance. Columbia Law Review, 121, 1895-1956. Lipton, A. M. （2020）. Not everything is about investors: the case for mandatory stakeholder disclosure. Yale Journal on Regulation, 37, 499-572. Lyon, T. P., & Maxwell, J. W. （2011）. Greenwash: Corporate environmental disclosure under threat of audit. Journal of economics & management strategy, 20（1）, 3-41. Mahoney, P. G., & Robertson, A. Z. （2021）. Advisers by another name. Harvard Business Law Review, 11, 311-358. Malshe, A. V., Yin, Y., Colicev, A., Bart, Y., & Pauwels, K. （2023）. How ESG Reduces Risk: The Role of Consumers and Institutional Investors. Northeastern U. D’Amore-McKim School of Business Research Paper No. 4410032. Available at SSRN 4410032. https://ssrn.com/abstract=4410032 Marcus, D. （2012）. The History of the Modern Class Action, Part I: Sturm und Drang, 1953-1980. Washington University Law Review, 90, 587-652. Mezzanotte, F. E. （2022）. Recent Law Reforms in EU Sustainable Finance: Regulating Sustainability Risk and Sustainable Investments. American University Business Law Review, 11, 215-276. Available at SSRN 4098053. https://ssrn.com/abstract=4098053 Mezzanotte, F. E. （2022）. EU Sustainable Finance: Complex Rules and Compliance Problems. Review of Banking and Financial Law, 42, 845-896. Mezzanotte, F. E. （2023）. Examining the Reasons for Impact Materiality in EU Corporate Sustainability Reporting. European Business Law Review （forthcoming）. Available at SSRN 4637172. https://ssrn.com/abstract=4637172 Mosma, D., & Olson, T. （2007）. Muddling Through Counterfactual Materiality and Divergent Disclosure: The Necessary Search for a Duty to Disclose Material Non-Financial Information. Stanford Environmental Law Journal, 26, 137. Parguel, B., Benoit-Moreau, F., & Russell, C. A. （2015）. Can evoking nature in advertising mislead consumers? The power of ‘executional greenwashing'. International Journal of Advertising, 34（1）, 107-134. Park, J. J. （2023）. ESG Securities Fraud. Wake Forest Law Review, 58, 1149-1202. Peacock, C. （2023）. Misleading Markets: Consumer Protection in the Age of Climate Washing. West Virginia Law Review, 126（1）, 367-393. Pearson, J. （2010）. Turning point. Are we doing the right thing? Leadership and prioritisation for public benefit. The Journal of Corporate Citizenship, 37, 37–40. Pollman, E. （2022）. The making and meaning of ESG. University of Pennsylvania Carey Law School, Institute for Law and EconomicsResaerch Paper No.22-23. Available at SSRN 4219857. https://ssrn.com/abstract=4219857 Prentice, R. A. （2005）. The inevitability of a strong SEC. Cornell Law Review, 91, 775. Priem, R., & Gabellone, A. （2024）. The impact of a firm’ s ESG score on its cost of capital: can a high ESG score serve as a substitute for a weaker legal environment. Sustainability Accounting, Management and Policy Journal, 15（3）, 676-703. Randazzo, R., & Perozzi, F. G. （2023）. EU Sustainable Finance and Greenwashing: Where Are We and What Lies Ahead?. Business Law International, 24（1）. Robb, S. W., & Zarzeski, L. E. S. T. （2001）. Nonfinancial disclosures across Anglo-American countries. Journal of International Accounting, Auditing and Taxation, 10（1）, 71-83. Rose, A. M. （2020）. A response to calls for SEC-mandated ESG disclosure. Washington University Law Review, 98, 1821-1856. Rotman, R. M., Gossett, C. J., & Goldman, H. D. （2020）. GREENWASHING NO MORE: The case for stronger regulation of environmental marketing. Administrative Law Review, 72（3）, 417-443. Saad, A. I., & Strauss, D. （2020）. The new "reasonable investor" and changing frontiers of materiality: Increasing investor reliance on esg disclosures and implications for securities litigation. Berkeley Business Law Journal, 17, 397-439. Schanzenbach, M. M., & Sitkoff, R. H. （2020）. ESG investing: Theory, evidence, and fiduciary principles. Journal of financial planning. Schanzenbach, M. M., & Sitkoff, R. H. （2020）. Reconciling fiduciary duty and Social conscience: The Law and Economics of ESG Investing by a Trustee. Stanford Law Review, 72, 381–454. Schumacher, K. （2022）. Environmental, social, and governance （ESG） factors and green productivity: The impacts of greenwashing and competence greenwashing on sustainable finance and ESG investing. APO Productivity Insights, 2, 11. Shapiro, C. B. （2022）. Green Funds in a Gray Area: The ESG Fund Labeling Problem and How the SEC Can Fix It. Columbia Journal of Environmental Law, 48, 415-477. Steuer, S., & Tröger, T. H. （2022）. The role of disclosure in green finance. Journal of Financial Regulation, 8（1）, 1-50. Tarquinio, L., & Posadas, S. C. （2020）. Exploring the term “non-financial information”: an academics’ view. Meditari Accountancy Research, 28（5）, 727-749. Torelli, R., Balluchi, F., & Lazzini, A. （2020）. Greenwashing and environmental communication: Effects on stakeholders' perceptions. Business strategy and the Environment, 29（2）, 407-421. Wagner, C. Z. （2017）. Evolving norms of corporate social responsibility: Lessons learned from the European Union Directive on non-financial reporting. Transactions: The Tennessee Journal of Business Law, 19, 619-708. West, K. A. （2022）. Goodbye to Greenwashing in the Fashion Industry: Greater Enforcement and Guidelines. North Carolina Law Review, 101, 841-870. Willis, J., Bofiliou, T., Manili, A., Reynolds, I., & Kozlowski, N. （2023）. The Greenwashing Hydra. Planet Tracker. https://planet-tracker.org/wp-content/uploads/2023/01/Greenwashing-Hydra-3.pdf Wright, C. （2022）. Adopting Components of European Union ESG Securities Regulations into United States Securities Regulation. Penn St. JL & Int'l Aff., 11, 326. （二） 政府文件與出版品 AMF & AFM. （2020）. Position Paper: Call for a European Regulation for the provision of ESG data, ratings, and related services. Authority for Consumers & Markets. （2022）. Going forward, Decathlon and H&M will provide better information about sustainability to consumers. https://www.acm.nl/en/publications/going-forward-decathlon-and-handm-will-provide-better-information-about-sustainability-consumers Arbinolo, R. （2024）. New EU law empowers consumers against corporate greenwashing. European Environmental Bureau. https://eeb.org/new-eu-law-empowers-consumers-against-corporate-greenwashing/ California Legislative Information, Bill information, SB-253 Climate Corporate Data Accountability Act. https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202320240 SB253 California Legislative Information, Bill information, SB-261 Greenhouse gases: climate-related financial risk, https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202320240SB261 Consumer Compliance Handbook （2008）. Federal Trade Commission Act. Section 5: Unfair or Deceptive Acts or Practices. https://www.federalreserve.gov/boarddocs/supmanual/cch/200806/ftca.pdf DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014. amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. [2014] OJ EU L 330/1. Article 1. Article 19a Non-financial statement. 1. https://eur-lex.europa.eu/eli/dir/2014/95/oj DIRECTIVE （EU） 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022. amending Regulation （EU） No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. [2022] OJ EU L 322/15. （20）. https://eur-lex.europa.eu/eli/dir/2022/2464/oj European Banking Authority. （2020）. Final Report - Guidelines on loan origination and monitoring. https://www.eba.europa.eu/sites/default/files/document_library/Publications/Guidelines/2020/Guidelines%20on%20loan%20origination%20and%20monitoring/884283/EBA%20GL%202020%2006%20Final%20Report%20on%20GL%20on%20loan%20origination%20and%20monitoring.pdf European Banking Authority. （2024）. The EBA consults on Guidelines on the management of ESG risks. https://www.eba.europa.eu/publications-and-media/press-releases/eba-consults-guidelines-management-esg-risks European Banking Authority. （2024）. Draft Guidelines on the management of ESG risks. https://www.eba.europa.eu/publications-and-media/press-releases/eba-consults-guidelines-management-esg-risks European Commission. （n.d.）. Overview of sustainable finance. https://finance.ec.europa.eu/sustainable-finance/overview-sustainable-finance_en European Commission. （n.d.）. Green claims. https://environment.ec.europa.eu/topics/circular-economy/green-claims_en European Commission （n.d.）. Corporate sustainability reporting. https://finance.ec.europa.eu /capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/ corporate-sustainability-reporting_en#legislation European Commission. （n.d.）. EU taxonomy for sustainable activities. https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en European commission. （2021）. Questions and Answer: Corporate Sustainability Reporting Directive proposal. https://ec.europa.eu/commission/presscorner/api/files/document/print/en/qanda_21_1806/QANDA_21_1806_EN.pdf European commission. （2023）. Annex to the Commission Delegated Regulation （EU） supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards. https://eur-lex.europa.eu/resource.html?uri=cellar:a17f44bd-2f9c-11ee-9e98-01aa75ed71a1.0008.02/DOC_2&format=PDF European Council. （2023）. Corporate sustainability due diligence: Council and Parliament strike deal to protect environment and human rights. https://www.consilium.europa.eu/en/press/press-releases/2023/12/14/corporate-sustainability-due-diligence-council-and-parliament-strike-deal-to-protect-environment-and-human-rights/ European Council. （2024）. Environmental, social and governance （ESG） ratings: Council and Parliament reach agreement. https://www.consilium.europa.eu/en/press/press-releases/2024/02/05/ environmental-social-and-governance-esg-ratings-council-and-parliament-reach-agreement/ European Environmental Bureau. （2024）. New EU law empowers consumers against corporate greenwashing. https://eeb.org/new-eu-law-empowers-consumers-against-corporate-greenwashing/ European Parliament. （2021）. Non-financial Reporting Directive. https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/654213/EPRS_BRI（2021）654213_EN.pdf European Parliament, Provisional Agreement Resulting From Interinstitutional Negotiations （7.11.2023）, at Whereas （9）. https://www.europarl.europa.eu/meetdocs/2014_2019/plmrep/COMMITTEES/IMCO/AG/2023/11-28/1289669EN.pdf Federal Register. （2022）. Investment Company Names. https://www.federalregister.gov/documents/2022/06/17/2022-11742/investment-company-names Federal Register. （2022）. Enhanced Disclosures by Certain Investment Advisers and Investment Companies About Environmental, Social, and Governance Investment Practices. https://www.federalregister.gov/documents/2022/06/17/2022-11718/enhanced-disclosures-by-certain-investment-advisers-and-investment-companies-about-environmental#citation-227-p36696 Federal Trade Commission. （2021）. A Brief Overview of the Federal Trade Commission's Investigative, Law Enforcement, and Rulemaking Authority. https://www.ftc.gov/about-ftc/mission/enforcement-authority Federal Trade Commission. （n.d.）. Green Guides. https://www.ftc.gov/news-events/topics/truth-advertising/green-guides Federal Trade Commission. （n.d.）. FTC Issues Revised "Green Guides" Will Help Marketers Avoid Making Misleading Environmental Claims. https://www.ftc.gov/news-events/news/press-releases/2012/10/ftc-issues-revised-green-guides Investor.gov. （n.d.）. The Laws That Govern The Securities Industry: Securities Act of 1933. https://www.investor.gov/introduction-investing/investing-basics/role-sec/laws-govern-securities-industry#secact1933 Kaupa, C. （2023）. The legality of climate-related marketing claims by the aviation Sector under EU Directive 2005/29/EC. The European Consumer Organisation. https://www.beuc.eu/sites/default/files/publications/BEUC-X-2023-084-Green-Flying-full-report.pdf Office of Public Affairs. U.S. Department of Justice. （2022）. Kohl’s and Walmart Agree to Pay $5.5 Million in Combined Penalties for Alleged Deceptive Violations of the Textile Act and Rules and FTC Act Around the Use of Bamboo. https://www.justice.gov/opa/pr/kohl-s-and-walmart-agree-pay-55-million-combined-penalties-alleged-deceptive-violations Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on substantiation and communication of explicit environmental claims （Green Claims Directive）, at Whereas （41）. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM%3A2023%3A0166%3AFIN Regulation （EU） 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector [2019] OJ EU L 317/1. https://eur-lex.europa.eu/eli/reg/2019/2088/oj Securities and Exchange Commission, Commission Guidance Regarding Disclosure Related to Climate Change, Release No. 82 （S.E.C. Release No. Feb. 2, 2010）, 8-27 （2010）. https://www.sec.gov/files/rules/interp/2010/33-9106.pdf Securities and Exchange Commission, What We Do, https://www.sec.gov/about/what-we-do Securities and Exchange Commission. （2020）. Modernization of Regulation S-K Items 101, 103, and 105, Release Nos. 33-10825; 34-89670, 71-2. https://www.sec.gov/files/rules/final/2020/33-10825.pdf Securities and Exchange Commission. （2022）. Staff report on nationally recognized statistical rating organizations. Washington DC: SEC. U.S. Securities and Exchange Commission. （2017）. Rules, Regulations and Schedules, https://www.sec.gov/divisions/corpfin/ecfrlinks U.S. Securities and Exchange Commission. （2022）. SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors. https://www.sec.gov/news/press-release/2022-46 U.S. Securities and Exchange Commission. Litigation Releases. BP p.l.c. https://www.sec.gov/ litigation/litreleases/lr-22531 U.S. Securities and Exchange Commission. SEC v. BP P.L.C. Case No. 12-cv-2774-CJB-SS （E.D. La.）. https://www.sec.gov/enforcement/information-for-harmed-investors/bp U.S. Securities and Exchange Commission. （2012）. BP to Pay $525 Million Penalty to Settle SEC Charges of Securities Fraud During Deepwater Horizon Oil Spill. https://www.sec.gov/news/press -release/2012-2012-231htm U.S. Securities and Exchange Commission. （2020）. The SEC’s Office of Credit Ratings and NRSRO Regulation: Past, Present, and Future, https://www.sec.gov/news/speech/speech-jessica-kane-2020-02-24#_ednref19 U.S. Securities and Exchange Commission. （2020）. SEC Orders Credit Rating Agency to Pay $3.5 Million for Conflicts of Interest Violations. https://www.sec.gov/news/press-release/2020-112 U.S. Securities and Exchange Commission. （2022）. SEC Charges BNY Mellon Investment Adviser for Misstatements and Omissions Concerning ESG Considerations. https://www.sec.gov/news/press-release/2022-86 U.S. Securities and Exchange Commission. （2023）. Securities Act Rules. https://www.sec.gov/corpfin/securities-act-rules United States District Court for the Eastern District of Louisiana. Securities and Exchange Commission v. BP p.l.c. Case 2:12-cv-02774. Document 1. https://bpfairfund.com/wp-content/uploads/2016/03/BP-Approved-Distribution-Plan.pdf United States District Court Eastern District of New York. Securities and Exchange Commission v. Vale S.A., Civil Action No. 22-cv-2405. https://www.sec.gov/files/litigation/complaints/2022/comp-pr2022-72.pdf United States Securities and Exchange Commission. Case 1:22-cv-02405-LDH-SJB Document 49. Filed 03/28/23. https://business.cch.com/srd/SECvValedi49-2.pdf UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA, UNITED STATES OF AMERICA v. KOHL’S INC. F/K/A KOHL’S DEPARTMENT STORES, INC., Case No. 22-cv-964 （JDB）, https://www.ftc.gov/system/files/ftc_gov/pdf/2023171KohlsOrder.pdf UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION, ADMINISTRATIVE PROCEEDING, File No. 3-20867, https://www.sec.gov/files/litigation/admin/2022/ia-6032.pdf UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION, ADMINISTRATIVE PROCEEDING, File No. 3-19802, 3-4. https://www.sec.gov/files/litigation/admin/2020/34-88880.pdf （三） 學位論文 Agliati, M. M. （2021）. An Economic Analysis and Review of Non-Financial Reporting in the European Union [unpublished Mater’s thesis]. University of Hamburg. （四） 網路資源 Authority for Consumers & Markets. （2022）. Going forward, Decathlon and H&M will provide better information about sustainability to consumers. https://www.acm.nl/en/publications/going-forward-decathlon-and-handm-will-provide-better-information-about-sustainability-consumers APLMA, LMA, & LSTA. （2023）. Green Loan Principles. https://www.lsta.org/content/green-loan-principles/ Badenhoop, N. （2022）. Greening Supply Chains and Their Financing under EU Law. Contracts for Responsible and Sustainable Supply Chains: Model Clauses, Legal Analysis, and Practical Discussion （American Bar Association, Forthcoming 2023）. Bloomberg Professional Services. （2021）. Research and Analysis, ESG assets may hit $53 trillion by 2025, a third of global AUM. https://www.bloomberg.com/professional/blog/esg-assets-may-hit-53-trillion-by-2025-a-third-of-global-aum/ Bullock, S., & Cockfield, J. （2022）. Gibson Dunn discusses key considerations for stakeholders on ESG ratings. CLS Blue Sky Blog. https://clsbluesky.law.columbia.edu/2022/10/14/gibson-dunn-discusses-key-considerations-for-stakeholders-on-esg-ratings/ Casetext. （2020）. Smith v. Keurig Green Mountain, Inc. https://casetext.com/case/smith-v-keurig-green-mountain-inc-1 Cornell Law School. （n.d.）. 15 U.S. Code § 45 - Unfair methods of competition unlawful; prevention by Commission. https://www.law.cornell.edu/uscode/text/15/45 CSR Europe & GRI （2018）. Member State Implementation of Directive 2014/95/EU. A comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information, at 5-6. Accountancy Europe. https://www.accountancyeurope.eu/wp-content/uploads/1711-NFRpublication-GRI-CSR-Europe.pdf CUATRECASAS （04/26/2024）. New EU Regulation on ESG Ratings: What You Need to Know. https://www.cuatrecasas.com/en/spain/capital-markets/art/esg-ratings-eu-new-regulation Dechert LLP. （2020）. Overview of the EU Benchmark Regulation and the Low Carbon Benchmark Regulation. https://www.dechert.com/knowledge/onpoint/2020/4/overview-of-the-eu-benchmark-regulation.htm Dechert LLP. （2023）. SEC Adopts Amendments to Fund “Names Rule”. https://www. dechert.com/knowledge/onpoint/2023/9/sec-adopts-amendments-to-fund--names-rule--.html Deutsche Umwelthilfe. （2023）. Verbrauchertäuschung mit vermeintlicher „Klimaneutralität“: Deutsche Umwelthilfe gewinnt vor Gericht gegen TotalEnergies wegen angeblich „CO2-kompensiertem Heizöl“. https://www.duh.de/presse/pressemitteilungen/pressemitteilung/ verbrauchertaeuschung-mit-vermeintlicher-klimaneutralitaet-deutsche-umwelthilfe-gewinnt-vor-gericht/ Dewey, S. （2023）. Signs of Progress on Corporate Climate Disclosure Ahead of SEC’s Final Rule. Environmental & Energy Law Program. https://eelp.law.harvard.edu/2023/09/signs-of-progress-on-corporate-climate-disclosure-ahead-of-secs-final-rule/#_ftn6 Duan, T., Li, F. W., & Michaely, R. （2023）. Consumers’ reaction to corporate ESG performance: Evidence from store visits. Available at SSRN 4584361. https://ssrn.com/abstract=4584361 Equator Principles. （n.d.）. About the Equator Principles. https://equator-principles.com/about-the-equator-principles/ EU Monitor. （2020）. Directive 2005/29 - Unfair business-to-consumer commercial practices in the internal market and amending Council Directive 84/450/EEC, Directives 97/7/EC, 98/27/EC and 2002/65/EC of the European Parliament and of the Council and Regulation 2006/2004 （‘Unfair Commercial Practices Directive’）. https://www.eumonitor.eu/9353000/1/j4nvk6yhcbpeywk_j9vvik7m1c3gyxp/vitgbgii6tzc EUR-Lex Access to European Union law. （2022）. Consumer information, right of withdrawal and other consumer rights. https://eur-lex.europa.eu/EN/legal-content/summary/ consumer-information-right-of-withdrawal-and-other-consumer-rights.html Financial Reporting Council. （2021）. Improving the quality of ‘comply or explain’ reporting. https://media.frc.org.uk/documents/Improving_the_Quality_of_Comply_or_Explain_Reporting.pdf Financier Worldwide. （2022）. ESG ratings: key considerations for stakeholders. https://www.financierworld wide.com/esg-ratings-key-considerations-for-stakeholders FMSB. （2022）. Spotlight Review: ESG Ratings. FMSB. https://fmsb.com/wp-content/uploads/2022/07/ESG-Ratings_FMSB_Spotlight_FINAL_v2.pdf. Forbes. （2023）. SEC Climate Disclosure Rule Most Likely Not Final Until 2024, Effective 2026. https://www.forbes.com/sites/jonmcgowan/2023/10/26/sec-climate-disclosure-rule-most-likely-not-final-until-2024-effective-2026/?sh=d4f68e53434b Frankel, R. M., Martin, X., Wang, H., & Yu, A. （2024）. Mutual fund ESG disclosures. Available at SSRN 4688461. https://ssrn.com/abstract=4688461 Global Sustainable Investment Alliance. （2019）. 2018 Global Sustainable Investment Review. https://www.gsi-alliance.org/wp-content/uploads/2019/03/GSIR_Review2018.3.28.pdf Guillaume R. （2023）. 'Green claims' directive: Protecting consumers from greenwashing. https://www.europarl.europa.eu/thinktank/en/document/EPRS_BRI（2023）753958 Harvard Law School Forum on Corporate Governance. （2022）. SEC Files Fraud Complaint over False Safety Claims. https://corpgov.law.harvard.edu/2022/05/20/sec-files-fraud-complaint-over-false-safety-claims Harnisch, K. J., Lom, A. J. （2022）. Thought leadership, Publications, US SEC proposes new ESG disclosure rules for funds and advisers. Norton Rose Fulbright. https://www.nortonrosefulbright.com/en/knowledge/publications/915ef285/us-sec-proposes-new-esg-disclosure-rules-for-funds-and-advisers Hupart, J. H., Baumstein, D. P., Briones, J., McKitterick, W. G., Solomon, J., & Mejia, A. （2023）. Greenwashing Class Action Litigation: An Emerging Risk for Companies’ Claims of Sustainability. MINTZ. https://www.mintz.com/insights-center/viewpoints/2151/2023-08-02-greenwashing-class-action-litigation-emerging-risk#_ftn15 JUSTIA, Basic, Inc. v. Levinson，485 US 224 （1988）, https://supreme.justia.com/cases/federal/us/ 485/224/ JUSTIA, TSC Industries, Inc. v. Northway, Inc. 426 US 438 （1976）, shttps://supreme.justia.com/caes/federal/us/426/438/ King & Spalding LLP. （2020）. Morningstar’s SEC Settlement Underscores Importance of Avoiding Conflicts of Interest. https://www.kslaw.com/attachments/000/007/980/original/ca060520a.pdf?1591650173 KIRKLAND & ELLIS （2023）. What Cos. Can Expect From FTC's Green Guides Updates. https://www.kirkland.com/publications/article/2023/01/what-cos-can-expect-from-ftcs-green-guides-updates KPMG, GRI, UNEP & Centre for Corporate Governance in Africa. （2016）. Carrot & Sticks Global trends in sustainability reporting regulation and policy. https://assets.kpmg.com/content/dam/kpmg/pdf/2016/05/carrots-and-sticks-may-2016.pdf KPMG International Limited. （2021）. Improving the Quality of ‘Comply or Explain’ Reporting: FRC Announcement. https://kpmg.com/dp/en/home/insights/2021/03/comply-or-explain-reporting.html KPMG International Limited. （2022）. Big shifts, small steps: Survey of Sustainability Reporting 2022. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2022/10/ssr-executive-summary-small-steps-big-shifts.pdf Maragopoulos, N. （2022）. Towards a European Green Bond: A Commission’s proposal to promote sustainable finance. Available at SSRN 3933766. https://ssrn.com/abstract=3933766 MOHSEN PARSA （2021）. The Case of the Fish Sandwich: Greenwashing and the CLRA. https://www.parsalaw.com/the-case-of-the-fish-sandwich-greenwashing-and-the-clra/ Morningstar ‘SFDR Article 8 and Article 9 Funds: Q2 2022 in Review’, 28 July 2022, 2. https://assets.contentstack.io/v3/assets/blt4eb669caa7dc65b2/blt3d11671eef45f7ba/SFDR_Article_8_and_Article_9_Funds_Q3_2022_FINAL.pdf Myerscough, M., Davies, P., Hia, T., & Kempson, E. （2021）. How sustainable finance can support ESG goals. ACC Docket. https://docket.acc.com/how-sustainable-finance-can-support-esg-goals OECD. （2021）. ESG Investing and Climate Transition: Market Practices, Issues and Policy Considerations. https://www.oecd.org/finance/ESG-investing-and-climate-transition-market-practices-issues-and-policy-considerations.pdf. OECD, OECD Work on Responsible Mineral Supply Chains & The U.S. Dodd Frank Act, https://www.oecd.org/daf/inv/mne/OECD-Guidance-and-Dodd-Frank-Act.pdf PRI. （2022,）. What are the Principles for Responsible Investment? https://www.unpri.org/about-us/what-are-the-principles-for-responsible-investment PwC. （n.d.）. Corporate Sustainability Reporting Directive. https://www.pwc.nl/en/ topics/sustainability/esg/corporate-sustainability-reporting-directive.html PwC. （n.d.）. Corporate Sustainability Reporting Directive, New ESRSs published. https://www.pwc.nl/en/topics/sustainability/esg/corporate-sustainability-reporting-directive/new-esrs-published.html PwC. （n.d.）. Corporate Sustainability Due Diligence Directive - A focus on your entire value chain. https://www.pwc.lu/en/sustainable-finance/a-year-of-esg/cs3d.html Rzeznik, A., Hanley, K. W., & Pelizzon, L. （2022）. Investor reliance on ESG ratings and stock Price performance. SAFE Working Paper No. 310. Available at SSRN 3801703. https://ssrn.com/abstract=3801703 Sardon M. （2020）. A Guarded Generation: How Millennials View Money and Investing. The Wall Street Journal. https://www.wsj.com/articles/the-recession-left-millennials-loaded-with-debtand-cynical-11583956727 Segal, M. （2024）. EU Lawmakers Agree to Regulate ESG Ratings Providers. ESGtoday. https://www.esgtoday.com/ eu-lawmakers-agree-to-regulate-esg-ratings-providers/ Shearman & Sterling LLP, Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 – Additional Reporting Requirements for US Domestic and Foreign Issuers Registered with the SEC, https://www.shearman.com/-/media/files/newsinsights/publications/2012/11/section-219-of-the-iran-threat-reduction-and-syr__/files/view-full-memo-section-219-of-the-iran-threat-re__/fileattachm ent/section219ofiranthreatreductionandsyriahumanrigh.pdf Skadden Insights. （2022）. ESG in Focus: An Overview of Recent Litigation and Regulatory Developments. https://www.skadden.com/insights/publications/2022/06/quarterly-insights/esg-in-focus Sturdevant, J. C., & Markwalder, A. （2007）. The Consumer Legal Remedies Act: Restoring the traditional pleading and proof requirements for claims of deception under Civil Code section 1750. Plaintiff. https://plaintiffmagazine.com/recent-issues/item/the-consumer-legal-remedies-act Stroock. （2021）. California’s Unfair Competition Law and Consumers Legal Remedies Act 2021: Annual Overview. https://www.stroock.com/uploads/2021-UCL-Article.pdf S&P Global. （2020）. What is the difference between ESG investing and socially responsible investing? https://www.spglobal.com/en/research-insights/articles/what-is-the-difference-between-esg-investing-and-socially-responsible-investing TaylorWessing. （2023）. Dutch Advertising Code Foundation publishes （new） Code for Sustainability Claims. https://www.twobirds.com/en/insights/2023/netherlands/dutch-advertising-code-foundation Terrell, J. A. （2021）. Materiality in Review: Probability, Magnitude and the Reasonable Investor. Bracewell LLP. https://bracewell.com/sites/default/files/knowledge-center/Materiality%20in%20Review_0.pdf The Sustainable Development Knowledge Platform. （1987）. Report of the World Commission on Environment and Development: Our Common Future. http://www.un-documents.net/our-common-future.pdf The World Bank Group. （n.d.）. Who cares wins: Connecting financial markets to a changing world. Washington, DC. http://documents.worldbank.org/curated/en/280911488968799581/Who-cares-wins-connecting-financial-markets-to-a-changing-world. UN environment programme. （n.d.）. Principles for Responsible Banking. https://www.unepfi.org/banking/bankingprinciples/ UN environment programme. （n.d.）. About the Principles. https://www.unepfi.org/banking/more-about-the-principles/ UN Global Compact. （n.d.）. The Ten Principles of the UN Global Compact. https://unglobalcompact.org/what-is-gc/mission/principles# United Nations Conference on Trade and Development. （2022）. World Investment Report 2022: International Tax Reforms and Sustainble Investment. https://unctad.org/system/files/official-document/wir2022_en.pdf White & Case. （2023）. The European Green Bonds Regulation a Big Deal for the Green Deal. https://www.whitecase.com/insight-alert/european-green-bonds-regulation-big-deal-green-deal World Business Council for Sustainable Development & Latham & Watkins LLP. （2020）. ESG Litigation Roadmap: What You Need to Know. Latham & Watkins LLP. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93388 | - |
| dc.description.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。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-30T16:16:05Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-30T16:16:05Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii Abstract iii 簡目 iv 詳目 vii 表次 xiii 第一章 緒論 1 第一節 研究動機 1 第二節 研究範圍與方法 2 第一項 研究範圍 2 第二項 研究方法 3 第三節 本文架構 4 第二章 ESG投資之發展沿革及其可能涉及之法律風險 5 第一節 ESG投資之沿革 5 第一項 何謂ESG 5 第二項 ESG投資之意涵 8 第一款 ESG投資之源起 8 第二款 ESG投資之類型化 9 第三項 相似之概念 10 第一款 社會責任投資 10 第二款 永續投資 11 第三款 企業之CSR投資 12 第四款 小結 13 第二節 企業之投機與漂綠行為 14 第一項 企業提升ESG表現之動機 14 第二項 何謂企業之漂綠 15 第一款 漂綠之意涵與沿革 15 第二款 漂綠之具體類型 17 第三款 漂綠之其他分類方式 20 第四款 小結 21 第三節 ESG投資衍生之法律風險概覽 23 第一項 一般企業揭露缺失 24 第二項 一般企業宣傳失實 26 第三項 金融業投資組合揭露缺失 27 第四項 金融業未善盡其ESG投資影響力 28 第五項 評比機構之揭露與利益衝突防免缺失 30 第六項 其他 31 第三章 一般企業面臨之ESG投資法律風險及其因應對策—以揭露及宣傳風險為中心 33 第一節 對於ESG表現揭露之責任 33 第一項 ESG表現揭露責任之內涵 33 第一款 揭露之意義 33 第二款 非財務資訊之揭露 35 第一目 非財務資訊之意涵 35 第二目 非財務資訊揭露之目的與質疑 38 第三目 非財務資訊之揭露規制形態 40 第三款 可能衍生之法律責任 44 第二項 美國法之理論與實務分析 45 第一款 相關法規之架構 45 第一目 揭露界線之劃分 45 第二目 SEC之ESG投資資訊揭露法制 47 第三目 ESG投資之證券詐欺構成要件 51 第二款 理論之建構 52 第一目 重大性 52 第二目 依賴或交易之因果關係 56 第三目 知情 60 第三款 實務案例分析 62 第一目 SEC v. Vale S.A. 62 第二目 SEC v. BP p.l.c. 66 第三目 小結 69 第三項 歐盟法之規範與理論分析 70 第一款 相關法規之演進與架構 70 第一目 歐盟法制度與美國之差異 71 第二目 歐盟ESG資訊揭露法制之演進 72 第三目 指令之架構與內容 74 第四目 批評與反思 80 第二款 理論之建構 81 第一目 雙重重大性 81 第二目 雙重重大性之效果 84 第四項 未來一般企業應有之因應對策 85 第二節 對於ESG資訊宣傳失實之責任 86 第一項 ESG資訊宣傳符實責任之內涵 86 第一款 宣傳符實之意義 86 第二款 管制手段之選擇 87 第三款 可能衍生之法律責任 89 第二項 美國法之理論與實務分析 90 第一款 相關法規之架構 90 第一目 聯邦貿易委員會法 91 第二目 消費者集體訴訟 93 第三目 兩種機制之侷限 95 第二款 理論之建構 96 第三款 實務案例分析 97 第一目 United States v. Kohl’s Inc. 98 第二目 Smith v. Keurig Green Mountain, Inc. 100 第三目 小結 102 第三項 歐盟法之規範與實務分析 103 第一款 相關法規之架構 103 第一目 基礎之指令 103 第二目 增補之指令 105 第二款 歐盟地區各國之實務案例 108 第一目 DUH v. Total Energies 108 第二目 RCC對Shell公司之裁決 110 第三目 小結 112 第四項 未來一般企業應有之因應對策 112 第四章 金融業面臨之ESG投資法律風險及其因應對策—以投資工具及消極不作為為中心 114 第一節 對於ESG投資工具揭露之法律責任 114 第一項 ESG投資工具揭露法律責任之內涵 114 第一款 ESG投資工具之揭露 115 第一目 揭露之必要性與方式 115 第二目 ESG投資工具之分類 117 第二款 可能衍生之法律責任 119 第二項 美國法之規範與實務分析 120 第一款 相關法規之架構 120 第一目 ESG投資工具揭露法制 121 第二目 制度之侷限 123 第三目 將來揭露法規之走向 124 第二款 實務案例分析 127 第一目 SEC v. BNY Mellon Investment Adviser Inc. 127 第二目 小結 129 第三項 歐盟法之規範與實務分析 130 第一款 相關法規之架構 130 第一目 歐盟分類法 131 第二目 永續金融揭露規範 132 第三目 歐洲綠色債券標準 133 第二款 實務之運作 134 第一目 遵行之困難 134 第二目 制度之其他缺陷 136 第四項 未來金融業應有之因應對策 137 第二節 未採取積極ESG作為之法律責任 138 第一項 金融業積極採取ESG作為法律責任之內涵 138 第一款 金融業積極採取ESG作為之意義 139 第一目 論金融業之特殊地位 139 第二目 銀行業與責任授信 140 第三目 相關國際原則 141 第二款 可能衍生之法律責任 143 第二項 歐盟法之規範與監理 143 第一款 相關法規之架構 143 第二款 將來之監管規定 145 第三項 未來金融業應有之因應對策 147 第五章 評比機構面臨之ESG投資法律風險及其因應對策 148 第一節 對ESG表現發布評比法律責任之內涵 148 第一項 評比之影響力與影響範圍 148 第二項 評比或建議基準之揭露必要 150 第三項 可能衍生之法律責任 151 第二節 美國法之現狀與實務分析 152 第一項 適用之管制法規 152 第一款 投資顧問規範之適用 152 第一目 評比機構之定位問題 152 第二目 學界對管制模式之建議 154 第二款 證券法規管制之空白地帶 155 第一目 以證券法規進行管制之可能性 155 第二目 信用評級規範之借鑒 156 第二項 實務案例探討 157 第一款 SEC對晨星信評之執法 157 第二款 案件分析 158 第三節 歐盟法之相關法規現況 159 第一項 針對基準管理機構之規範 160 第一款 Regulation （EU） 2019/2089 160 第二款 Delegated Regulation （EU） 2020/1818 161 第二項 針對ESG評比機構之草案 162 第一款 成員國對建立監管之呼籲 162 第二款 ESG評級活動監管提案臨時協議 163 第三項 小結 164 第四節 未來評比機構應有之因應對策 164 第六章 ESG投資法律風險於我國發生之可能性及企業應採取之因應對策 166 第一節 我國之法律架構與背景 166 第一項 一般企業適用之法規 166 第一款 上市上櫃公司永續發展實務守則 167 第二款 上市櫃公司編制與申報永續報告書作業辦法 168 第三款 公開發行公司年報應行記載事項準則 169 第四款 證券交易法之相關規定 170 第五款 公平交易法、消費者保護法與商標法 171 第二項 金融業適用之法規 173 第一款 證券投資信託及顧問法 173 第二款 ESG相關主題投信基金之資訊揭露事項審查監理原則 174 第三款 綠色金融行動方案 175 第三項 評比機構適用之法規 177 第二節 我國企業所面臨之ESG投資法律風險及其可行之因應對策 179 第一項 以一般企業之角度 180 第一款 可能面對之法律風險總結 180 第二款 可行之因應對策 182 第二項 以金融業之角度 183 第一款 可能面對之法律風險總結 183 第二款 可行之因應對策 185 第三項 以評比機構之角度 186 第一款 可能面對之法律風險總結 186 第二款 可行之因應對策 186 第七章 結論與建議 188 參考文獻 193 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | ESG投資 | zh_TW |
| dc.subject | 法律風險 | zh_TW |
| dc.subject | 資訊揭露 | zh_TW |
| dc.subject | 因應對策 | zh_TW |
| dc.subject | 金融業 | zh_TW |
| dc.subject | 評級機構 | zh_TW |
| dc.subject | Information Disclosure | en |
| dc.subject | ESG Investing | en |
| dc.subject | Rating Agencies | en |
| dc.subject | Financial Industry | en |
| dc.subject | Coping Strategies | en |
| dc.subject | Legal Risks | en |
| dc.title | ESG投資之法律風險研究 | zh_TW |
| dc.title | Legal Risks Study of ESG Investing | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 林仁光;方元沂 | zh_TW |
| dc.contributor.oralexamcommittee | Andrew Jen-Guang Lin;Yuan-Yi Fang | en |
| dc.subject.keyword | ESG投資,法律風險,資訊揭露,因應對策,金融業,評級機構, | zh_TW |
| dc.subject.keyword | ESG Investing,Legal Risks,Information Disclosure,Coping Strategies,Financial Industry,Rating Agencies, | en |
| dc.relation.page | 213 | - |
| dc.identifier.doi | 10.6342/NTU202402282 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2024-07-30 | - |
| dc.contributor.author-college | 法律學院 | - |
| dc.contributor.author-dept | 法律學系 | - |
| 顯示於系所單位： | 法律學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-112-2.pdf 未授權公開取用 | 3.85 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。