| 摘要: | 企業社會責任議題近年來受到全球普遍的重視，產業部門產生自願性的規範與倡議，透過經濟、環境、社會等三面向撰寫永續性報告書呈現企業永續經營的地圖。金融業身為企業資金的供應者，如何避免在資金貸放後受環境、社會風險的影響，造成資產損失及影響永續經營。金融業的環社風險管理儼然成為不容忽視的一環，而從企業授信的角度來看，赤道原則為規避環社風險的最佳倡議。 本文將自企業社會責任意涵談起，探討金融業環社風險管理的發展背景、趨勢及法規，分析赤道原則在企業授信扮演的角色與重要性，並藉由歐美日銀行界的運用現況及國際案例分析，來檢視國內銀行對此領域的發展狀況及專案融資審核的傳統方法與環社風險篩選有何差異。研究結果顯示，國內銀行業對環社風險管理的認知與赤道原則的瞭解，似乎十分有限。銀行採納赤道原則後短期可能提高營運成本、限制業務規模、受到更嚴厲的規範與監督、增加業務流程等負面影響；但長期運行的效果是正面的。最後建議國內金融業應重視環社風險管理，及早採納赤道原則，方能與國際接軌，提升國際競爭力並善盡企業社會責任。 Corporate Social Responsibility has paid much attention to the issue of enterprise’s social responsibility over recent years. The industrial sector generated volunteer regulation and proposal to design sustainable development map through the aspects of economy, environment and society. As the supplier of funds for enterprise, financing business must avoid assets loss caused by conditional and social risks, which may affect sustainable operation, after loaning the funds. Therefore, the risk management becomes an issue that can’t be ignored. From the standpoint of credit granting, the equator principle is the best recommendation to avoid the environmental and social risks. This study discusses from the meaning of Corporate Social Responsibility, exploring the developing background, trend and regulations of such risk management, thereby analyzing the role the equator rule plays and the importance it is, in the field of credit granting. Through the analysis of current conditions of banks in Europe, U.S.A., and Japan and international projects, to examine local situations and the difference between traditional approaches and risk filtering with respect to the specific auditing for financing. The research outcome tells local banking runners are unlikely to perceive the risk management and understand the equator rule very well. Their short-term cost may increase after the adopting the equator principle, other negative effects include the confined scale, more strict regulation and monitor, more complex business procedure etc; however, the long-run effect will be positive. Ultimately, it recommends local banking runners to pay more attention to risk management, and to use equator rule as soon as possible, so as to link to the global community, promote their global competitiveness, ultimately to fully fulfill their social responsibility. |
