銀行與氣候變遷風險：治理與法律責任

Abstract

本論文欲探討在如今氣候變遷危機越趨劇烈的影響下，銀行於現行治理氣候變遷風險時，應盡何治理責任內容，以及於治理氣候變遷風險時可能遇到的困境，是否有合適的解決之道？可採取什麼樣的措施才能提升銀行治理的品質？在實體風險方面，銀行需要面臨氣候數據資訊的高度不確定性以及相關研究不足的限制，銀行可藉由事前培養問題意識、事中保留彈性評估、事後定期檢視等方式因應；轉型風險方面，則在授信業務中需考量到向其借款的上市上櫃企業的永續資訊揭露內容品質問題，以及中小企業的永續資訊揭露量不足，使銀行缺乏足夠且妥適的資料以進行授信評估，銀行於此可透過設計可量化的問題、提供不同貸款條件、尋求借款客戶的參與等方式，改進現狀。 由銀行的氣候變遷風險治理責任內容進一步延伸，目前我國法下對於銀行違反其氣候風險治理責任，賦予了哪些相應的法律責任？此些法律責任，是否足以發揮其規制銀行遵守其氣候變遷風險治理責任的法律效果？本論文藉由與銀行的氣候變遷風險治理相關的行政、刑事、民事法律責任為完整盤點，得出現行我國法對於督促銀行盡其氣候變遷風險治理責任的效果恐仍不足的觀察，並認為由法律責任發動前的角度思考，藉由並行發展評鑑制度，或能更可發揮使銀行妥善治理氣候變遷風險之目標。

This thesis aims to explore the governance responsibilities banks should undertake when managing climate change risks amidst the increasingly severe impacts of the climate crisis. It examines the challenges banks may encounter, potential appropriate solutions, and measures to enhance the quality of bank governance. Regarding physical risks, banks face high uncertainty in climate data and information, along with limitations from insufficient related research; banks can respond by cultivating proactive awareness, maintaining flexible assessment methodologies, and conducting regular post-reviews. Concerning transition risks, within lending operations, banks must consider the quality issues of sustainability information disclosed by listed/OTC corporate borrowers and the insufficient quantity of sustainability disclosure from small and medium-sized enterprises (SMEs). This results in banks lacking adequate and appropriate data for credit assessment. Banks can improve this situation by designing quantifiable questions, offering differentiated loan conditions, and seeking the participation of borrowing clients. Furthermore, extending from the discussion of banks' climate change risk governance responsibilities, this research investigates the corresponding legal liabilities imposed under Taiwan's current law for violations of these responsibilities. It assesses whether these legal liabilities are sufficient to exert the regulatory effect of ensuring banks comply with their climate change risk governance responsibilities. Through a comprehensive review of administrative, criminal, and civil legal liabilities related to banks' climate change risk governance, this thesis observes that the effectiveness of Taiwan's current laws in compelling banks to fulfill their climate risk governance responsibilities may still be insufficient. Adopting a perspective that looks beyond the mere enforcement of legal liability, it suggests that the parallel development of evaluation systems might be more effective in achieving the goal of ensuring banks properly govern climate change risks.