自京都議定書簽訂以來，氣候變遷議題開始對全球企業造成影響，企業的環境策略也開始被一般投資大眾所檢視。期間金融業雖自詡為無煙囪產業，也無法獨善其身。本文先以幾個歐美已開發國家面對環境風險的國家政策及碳權市場介紹。接著以全球金融業者在環境風險管理與其中衍生之環境商機，探討現今金融業在策略擬定與自願性規範己身營運的實際作法。金融業者為因應環境商機而紛紛設計環境相關金融商品，以增加一般投資人進入環境市場的管道，因此本研究欲探討市面上所發行的環境商品是否對環境有益，而得以適合稱之為環境效益金融商品，亦或僅是獲利的宣傳手法之一。本文著眼於國內本土金融業者尚未針對環境議題在策略與營運上做出回應，更具體地整理國際十家大型金融機構因應氣候變遷的實際對策，提供本土金融業者有一可循參考方向，而儘早與國際接軌。Since the Kyoto Protocol signed by specific countries, almost all industries in the world were affected by climate change problems. Investors started to oversee how enterprises responding to the environmental problems. In the past, the banking industry did not think they should be responsible for the environment destruction. But the fact is that they still have to do something. First of all, this study illustrate the climate policy of some developed countries and the carbon market in the world. Secondly, for current financial industry, it discusses strategy development and the practices of voluntary regulation via environmental risk management and the derived opportunities. For that, financial industry started to design environmental financial products to improve the access to environmental market for general investors. That is why the study to investigate whether the so-called environmental beneficial products are qualified to the title that truly benefit the environment. Because of the lack of the response to the environmental issues for Taiwan domestic financial institutions, this paper arrange the practices coped with climate change problems by ten international leading financial institutions. Finally, we expect domestic financial institutions can keep pace with the international ones.
