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| Title: | ESG實踐與銀行業財務績效關係之個案研究
A case study on the relationships between ESG practices and the financial performance of the banking industry |
| Authors: | 陳建志
Chen, Chien-Chih |
| Contributors: | 邱奕嘉
林明成
陳建志
Chen, Chien-Chih |
| Keywords: | ESG實踐
財務績效
銀行業
永續發展
ESG practice
financial performance
banking industry
sustainable development |
| Date: | 2024 |
| Issue Date: | 2024-02-01 11:32:33 (UTC+8) |
| Abstract: | 本論文研究動機係探討ESG實踐是否能為銀行業財務績效帶來正面影響及成為企業永續發展之重要關鍵，或是ESG僅是形塑社會形象之工具。世界各國政府也陸續要求企業透過「永續報告書」強化資訊揭露，鼓勵公司與利害關係人之溝通，台灣證券交易所及金融監督管理委員會(下稱金管會)亦訂定相關行動方案，以利企業永續發展並與國際接軌。故論文以緒論、文獻回顧、全球永續報告書趨勢、個案研究及結論建議等5個章節為研究架構，就上述議題進行深入的研究。
首先透過文獻回顧了解ESG實踐與財務績效(如ROE、ROA)之關聯，進而發現就公司對重大議題的評估、選定及執行，是企業永續經營及公司價值創造之重要關鍵。藉由了解全球永續報告書趨勢，比較GRI、SASB及TCFD準則之差異及瞭解金管會推動「上市櫃公司永續發展路徑圖」之方向及相關規範。
最後透過新加坡星展銀行(DBS)個案研究，探討其獲利提升的主要因素，並就公司重大永續及ESG議題評估、策略擬定、執行追蹤及邁向2050淨零排放實踐，深入的探討及研究，作為台灣銀行業為推動公司及環境永續發展之參考案例，期能協助企業朝向永續發展路徑邁進。
The motivation of this study is to investigate whether ESG practices could have a beneficial effect on the financial performance of the banking sector and whether they are significant in promoting sustainability or merely serve as a means of creating a positive public image for companies. The research framework comprises five chapters that include an introduction, a literature review, an analysis of global sustainability reporting trends, a case study, and conclusions with recommendations.
Our first step is to conduct a literature review to explore the connection between ESG practices and financial performance indicators like ROE and ROA. This will give us insight into how companies evaluate, choose, and incorporate ESG considerations as a crucial element of their operations. Furthermore, the objective is to comprehensively analyze the ESG landscape, including global sustainability reporting trends, differences in disclosure guidelines between the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-Related Financial Disclosures (TCFD), and Taiwan's current situation and relevant regulations.
This research examines the success of DBS Bank in Singapore and how it achieved its increased profits. By conducting a thorough case analysis, we can identify the material issues, strategies, and actions that led to this success. This study offers valuable insights into the banking industry in Taiwan, particularly in promoting sustainability and ESG practices. By learning from the experience of DBS, other banks can make progress towards sustainable development. |
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| Description: | 碩士
國立政治大學
國際金融碩士學位學程
111ZB1041 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111ZB1041 |
| Data Type: | thesis |
| Appears in Collections: | [國際金融碩士學位學程] 學位論文
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