政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/153142
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113656/144643 (79%)
造訪人次 : 51694749      線上人數 : 429
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/153142


    題名: 中小企業專業銀行永續作為的挑戰與契機: 以臺灣中小企業銀行為例
    Challenges and Opportunities for Sustainable Practices in Specialized Banks for SMEs: A Case Study of Taiwan Business Bank
    作者: 鄧學謙
    Deng, Syue-Cian
    貢獻者: 呂桔誠
    江彌修
    鄧學謙
    Deng, Syue-Cian
    關鍵詞: 赤道原則
    責任銀行原則
    氣候相關財務揭露
    臺灣中小企業銀行
    Equator Principles
    Principles for Responsible Banking
    The Task Force on Climate-related Financial Disclosures
    Taiwan Business Bank
    日期: 2024
    上傳時間: 2024-09-04 14:01:36 (UTC+8)
    摘要: ESG議題席捲全球企業，許多企業開始將 ESG議題納入決策之中，同時達到企業永續，金融業也無法在這波永續發展熱潮上置身事外，各自將 ESG嵌入自身日常營運活動及經營策略，並積極參與國際倡議，如赤道原則、責任銀行、氣候相關財務揭露等，本研究報告將描述台灣銀行業者簽署上述國際倡議情形、執行結果，以及公民營銀行在評級機構表現。

    臺灣是以中小型企業為主的國家，而在臺灣的銀行業當中，臺灣中小企業銀行是我國銀行法規中，專門為中小企業提供信用的專業銀行，在提供中小企業資金鏈上扮演重要角色，本研究報告將揭露臺灣中小企業銀行如何以自身影響力協助台灣及中小企業達成永續。

    最後，本研究報告發現我國金融機構在採用赤道原則、責任銀行原則、氣候相關財務揭露仍有許多可以改進及注意的地方，並提出建議供銀行業在推動永續發展時之參考。另外針對臺灣中小企業銀行，在協助中小企業時，所遭遇之困境，提供建議。盼望在政府、金融機構、企業三方攜手努力下，能夠創造一個永續的社會，留給下一代一個更美好的地球。
    ESG issues are sweeping across global enterprises, with many companies starting to incorporate ESG elements into their decision-making processes to achieve corporate sustainability. The financial industry is also unable to remain aloof from this wave of sustainable development, and various institutions are embedding ESG into their daily operations and management strategies, while actively participating in international initiatives such as the Equator Principles, Principles for Responsible Banking, and The Task Force on Climate-related Financial Disclosures. This study will describe the situation of Taiwan’s banking sector signing on to the international initiatives, the execution results, and the performance of public and private banks in rating agencies.

    Taiwan is an economy dominated by small and medium enterprises (SMEs). Among the banking industry in Taiwan, the Taiwan Business Bank is a specialized bank under the country's banking regulations, providing credit specifically for SMEs and playing an important role in the funding chain for SMEs. This study will reveal how the Taiwan Business Bank leverages its influence to assist Taiwan and its SMEs in achieving sustainability.

    Lastly, this study finds that there are still many areas for improvement and attention for our financial institutions in adopting the Equator Principles, Principles for Responsible Banking, and Task Force on Climate-related Financial Disclosures. Recommendations are provided for Taiwan banking industry to reference when promoting sustainable development. Additionally, suggestions are offered to address the challenges faced by the Taiwan Business Bank in assisting SMEs. It is hoped that through the joint efforts of the government, financial institutions, and enterprises, a sustainable society can be created, preserving a better earth for the next generation.
    參考文獻: 英文
    1.Alin, M. A., and Sprincean, N. (2023). ESG performance and banks funding costs. Finance Research Letters, Volume 54.
    2.Dunne, T. C., and McBrayer, G. A. (2019). In the interest of small business’ cost of debt: A matter of CSR disclosure. Journal of Small Business Strategy (29(2)), 58-71.
    3.Emily, K. B., Nelson, J. and Brackley, A. (2023). Rate the Raters 2023: ESG Ratings at a Crossroads. The SustainAbility Institute by ERM.
    4.Ernst & Young. (2021.11.3). Is your ESG data unlocking long-term Value:
    https://www.ey.com/en_gl/insights/assurance/is-your-esg-data-unlocking-long-term-value
    5.European Investment Bank (EIB), the GABV, Deloitte and KKS. (2019). Do sustainable banks outperform?
    6.Gabriela, C., Bos, J. W. B., and Kleimeier, S. (2019). Self-regulation in sustainable finance: The adoption of the Equator Principles. World Development, Volume 122, Pages 306-324.
    7.Hao, Li., Zhang, X., and Zhao, Y. (2022). ESG and firm's default risk. Finance Research Letters, 47, 102713.
    8.Kay, I., Brindisi, C., and Blaine, M. (2020). The Stakeholder Model and ESG. Harvard Law School Forum on Corporate Governance: https://corpgov.law.harvard.edu/2020/09/14/the-stakeholder-model-and-esg/
    9.ISS-INSIGHT. (2024). Unveiling Excellence: Taiwan's Leading ESG Transparency: https://insights.issgovernance.com/posts/unveiling-excellence-taiwans-leading-esg-transparency/
    10.Laura, C., Dreassi, A., Girardone, C., and Piseràà, S. (2021). Do ESG strategies enhance bank stability during financial turmoil? Evidence from Europe. The European Journal of Finance, VOL.28(NO.12), 1173 1211.
    11.OECD. (2023). Financing SMEs for sustainability – Financial institution strategies and approaches: Results of an OECD survey of public and private financial institutions. OECD. PAIRS: OECD.
    12.PricewaterhouseCoopers. (2023). Global Investor Survey: https://www.pwc.tw/zh/publications/global-insights/global-investor-survey-2023.html
    13.Sachs, J. D., Lafortune, G., Fuller, G., and Drumm, E. (2023). SUSTAINABLE DEVELOPMENT REPORT 2023. Dublin University Press.
    14.Liu, S., Jin, J., and Nainar, K. (2023). Does ESG performance reduce banks nonperforming loans? Finance Research Letters, Volume 55, Part A.
    15.TCFD. (2017). Recommendations of the Task Force on Climate-related Financial Disclosures.
    16.The Banker. Top 1000 World Banks 2023.
    17.The Equator Principles Association. (2020). EQUATOR PRINCIPLES EP4.
    18.The Ministry of SMEs and Startups. The Ministry of SMEs and Startups-Statistics.
    https://www.mss.go.kr/site/eng/02/20204000000002019110624.
    jsp
    19.United Nations. (1987). Our Common Future.
    20.United Nations. (2004). Who Cares Wins.
    21.United Nations. About the Principles The 6 Principles for Responsible Banking:
    https://www.unepfi.org/banking/more-about-the-principles/
    22.United Nations. Department of Economic and Social Affairs:https://sdgs.un.org/goals
    23.United Nations. Paris-agreement.:
    https://www.un.org/en/climatechange/paris-agreement
    24.United Nations. THE PRINCIPLES FOR POSITIVE IMPACT FINANCE. The UN Environment Finance Initiative.
    25.Unveiling Excellence: Taiwan s Leading ESG Transparency. (2023). ISS-INSIGHTS:
    https://insights.issgovernance.com/posts/unveiling-excellence-taiwans-leading-esg-transparency/
    26.Tsai, W.C., Fong, B., and Hsu, C. W. (2023). The Impact of ESG Ratings on Bank Lending: Evidence from Taiwan.
    27.Zhang, R. L. (2021). ESG and Cost of Debt. Stanford University.

    中文
    28.
    中時新聞網.(2021.4.26).責任銀行評估五大要項入列:
    https://www.chinatimes.com/newspapers/20210426000162-260205?chdv
    29.中國信託銀行.(2023).2022年度責任銀行原則報告書 .
    30.中華民國銀行商業同業公會全國聯合會.(2023).中華民國銀行公會會員授信準則.
    31.日本經濟產業省中小企業廳 :
    https://www.chusho.meti.go.jp/faq/faq/faq19_kinyu.html#q1
    32.王泳興.(2023).ESG對銀行資產品質的影響-以台灣金控公司為例 .
    33.行政院環境保護署.(2020.11.27).環境部新聞專區: https://enews.moenv.gov.tw/Page/3B3C62C78849F32F/24b23b8f-3add-4561-90bb-0004efaadf52
    34.呂桔誠.政治大學國際金融學院課堂講義 .
    35.周桂田,郭雅婷,趙怡萌.(2023).TCFD調查報告高碳排產業面對淨零轉型的挑戰.風險社會與政策研究中心 .
    36.金融監督管理委員會.(2023.8.17).金管會發布我國接軌國際財務報導準則(IFRS)永續揭露準則藍圖，持續提升永續資訊報導品質及透明度:
    https://www.fsc.gov.tw/ch/home.jsp? id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202308170002&dtable=News
    37.金融監督管理委員會.(2023.12.26).首屆永續金融評鑑結果出爐:
    https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202312260005&dtable=News
    38.金融監督管理委員會.(2024.3.1).金管會協助清路障畫地圖鼓勵加入永續金融:https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0&mcustomize=news_view.jsp&dataserno=202402290001&dtable=News
    39.國家發展委員會.六大核心戰略產業推動方案 : https://www.ndc.gov.tw/Content_List.aspx?n=9614A7C859796FFA
    40.國泰世華銀行.(2023).2022年責任銀行原則(PRB)執行工作報告.
    41.康廷嶽.(2024).中小企業ESG研討會-中小企業邁開ESG第一步從TEST 開始！！.
    42.經濟部中小及新創企業署.(2023).2023中小企業白皮書.
    43.臺灣中小企業銀行.(2022).赤道原則授信作業要點.
    44.臺灣中小企業銀行.(2024).臺灣中小企業銀行責任授信作業要點.
    45.臺灣中小企業銀行.(2024).2023年永續報告書.
    46.臺灣中小企業銀行.永續發展目標(SDGs): https://ir.tbb.com.tw/stakeholders/sdgs
    47.韓國中小企業銀行.(2023).2022年年報.
    48.韓國中小企業銀行.(2024).2023年永續報告書.
    49.蘇怡甄.(2021).簽署聯合國責任銀行原則之決定因素與影響－國際銀行業之實證研究.
    描述: 碩士
    國立政治大學
    國際金融碩士學位學程
    112zb1015
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0112ZB1015
    資料類型: thesis
    顯示於類別:[國際金融碩士學位學程] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    101501.pdf1555KbAdobe PDF0檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋