台灣金融機構ESG發展現況與建議

Abstract

氣候變遷、貧富差距、各種不平等、疾病等問題隨著工業時代發展迅速爆發，從20世紀末開始，國際間ESG（環境、社會、公司治理）的話題持續發酵，各國政府及企業無不積極提出對應措施。 而金融業在經濟發展中擁有著強大的資金支配權，同時也承擔更大程度的社會責任。因此本論文聚焦於台灣金融機構的ESG發展現況，分別透過三大國際ESG指數的表現、赤道原則和責任銀行原則等原則的簽署或遵循狀態、綠色金融商品的發行，以及本土前三大金控針對2030永續發展目標提出的對應做法等角度切入，觀察目前本土金融業者的ESG發展進度。 最後，碳足跡的運算是不少金融業者欲開發之項目，但筆者觀察到台灣碳足跡資訊嚴重不足的問題，因此本論文針對此問題提出了串接國際發卡組織之碳足跡計算器及利用資金支配權鼓勵企業申請碳標籤兩建議做法，希望能夠為企業、金融業者，以及消費者共創三贏局面，並共同為ESG以及地球永續發展貢獻己力。

Climate change, wealth gap, inequality, and disease have been rapidly emerging with the development of the industrial age. Since the end of the 20th century, the topic of ESG (Environmental, Social, and Governance) has continued to grow in the international community. Governments and companies have been actively proposing measures to address these issues. Financial institutions have a strong command of capital in economic development, and at the same time, they have a greater degree of social responsibility. Therefore, this paper focuses on the current status of ESG development in Taiwan's financial institutions, Through the performance of the three major international ESG indexes, the signing or following status of the Equator Principles and other ESG Principles, the issuance of green financial products, and the corresponding practices of the top three local financial controllers in response to the 2030 Sustainable Development Goals. We will observe the current progress of ESG development in local financial institutions. Lastly, the carbon footprint is a project that many financial institutions would like to develop, but the author found that there is a serious shortage of information on Taiwan's carbon footprint. Therefore, this paper proposes two suggestions for financial institutions to address this problem. Firstly, connecting to the carbon footprint calculator of international card issuing organizations. Secondly, encouraging enterprises to apply for carbon labeling by using the power of capital control. Hope that these solutions can create a triple win situation for enterprises, financial institutions, and consumers, and contribute to ESG and the sustainable development of the planet.