社會環境的變遷彰顯社會責任投資(SRI)之核心價值及重要性，並成為順應時代發展的新顯學。在全球歷經2008年金融海嘯的衝擊後，過分注重短期獲利及擴張風險的企業已被市場淘汰，唯有創造公司、股東、社會三贏的企業才能永續經營。企業對社會責任的態度已日益受到重視，投資人開始將個人的價值判斷與對社會的關懷相結合，投資策略傾向避免投資於未善盡社會責任之企業，透過決策對企業產生正面的影響力，社會責任投資基金(SRI Funds)即為一例，其理念是在建立投資組合時，同時考量投資標的之環境、經濟及社會績效。 社會責任投資基金必須達到兼顧環境和社會均衡發展與公平原則的基本訴求，不僅能幫助投資人獲得財務上的報酬，也可以完成投資人對社會和環境、善盡世界公民的義務和責任，因此SRI投資人希望將他們的資金運用在建立永續發展的環境，同時追求長期穩定的獲利。放眼歐美國家社會責任型投資的蓬勃發展與亮眼的投資表現，反觀社會責任投資基金在國內投資市場的發展相較於國外未臻成熟，雖然近年來台灣已開始重視SRI的概念，但至今仍缺乏SRI投資商品及相關指數，本文將由社會責任投資基金的現況與國際趨勢，延伸探討SRI基金在台灣市場未來的發展性。 Changes in the social environment demonstrate the core values and importance of sustainable and responsible investment (SRI) and become a new philosophy. After the impact of global financial crisis in 2008, enterprises focusing on short-term profit and expansion risk fastidiously have been eliminated by the market, but the business creating the benefits of companies, shareholders, and communities can be sustainable management. The attitude of corporate social responsibility has paid much more attention. Investors begin to combine personal value judgments and concern for society and their investment strategies tend to avoid investing in companies that do not fulfill social responsibilities well. Using sustainable and responsible investment funds (SRI Funds) as an example, by decision making on corporates for a positive impact, the concept is to build a portfolio considering the subjects of the investment environment, economy, and social performance.Sustainable and responsible investment funds must be balanced to achieve both environmental and social development and the basic principle of fairness demands and it not only assists investors to obtain financial compensation, but also helps investors to be done on the society and environment, and execution of the obligations and responsibilities of the citizens of the world. Therefore, SRI investors want their funding used in the establishment of sustainable development environment, while pursuing long-term stable profit. Looking at socially responsible investment in Western countries, it develops flourished and receives high investment performance. In contrast, sustainable and responsible investment in Taiwan is not as matured as in Western countries. Although the idea of SRI has started to attach importance recently in Taiwan, but there is still a lack of investment goods and related indexes so far. The paper will discuss SRI funds in the future development of Taiwan market based on current SRI funds status and international trends.
