摘要(英) |
For ten years, the EP framework has helped ensure that the environmental and social impacts of project finance deals are minimized and managed responsibly. The Equator Principles III approved and released. My study, therefore, wants to inquire, on the one hand, why so many international financial institutions agree to enact such voluntary principles and even incorporate them into their internal risk management procedure, and on the other hand, some institutions reject them at all? Besides, do those institutions that claim to follow EPs actually apply the principles to the procedure of investment or credit checking? Afterwards, will examine the Financial Supervisory Commission and the local Taiwanese financial institutions should give weight to and adopt the Equator Principles. |
參考文獻 |
[1] 郭博堯,「背景分析-京都議定書的爭議與妥協」,國政研究報告-財團法人國家政策基金會續(研)090-024號,90年7月26日。
[2] Niamh O’Sullivan, Brendan O’Dwyer, “Emerald Article: Stakeholder perspectives on a financial sector legitimation process: The case of NGOs and the Equator Principles”, Accounting, Auditing & Accountability Journal, Vol.22 Iss:4, pp.562-563, 2009.
[3] Wright & Rwabizambuga, “Institutional pressures, corporate reputation, and voluntary codes of conduct: An examination of the Equator Principles”, Business and Society Review, 111(1), pp.89-117 , 2006.
[4] Lammertjan Dam, “Corporate Social Responsibility and Financial Markets”, University of Groningen, PhD Theses, Feb,2008.
[5] Watchman, Paul Q., Angela Delfino, and Juliette Addison, "EP 2: the revised Equator Principles: Why hard-nosed bankers are embracing soft law principles", 1:2 Law and Financial Markets Review 85, 2007.
[6] 郭清馬,「我國商業銀行實施赤道原則的路徑選擇」,財經科學總267期,pp10~16,2010/6。
[7] Andrea B. Coulson, “How Should Banks Govern the Environment? Challenging the Construction of Action Versus Veto”, Business Strategy and the Environment , Wiley InterScience, May 22, 2007.
二、網路資料參考
1. 赤道原則官網http://www.equator-principles.com
2. 台灣環境資訊協會 http://e-info.org.tw
3. GREEN PEACE綠色和平 http://www.greenpeace.org/taiwan
4. 金融管理監督委員會 http://www.fsc.gov.tw/
5. 經濟部 http://csr.moea.gov.tw/
6. 中國銀行業協會 http://www.china-cba.net/ |