博碩士論文 102428011 詳細資訊




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姓名 成奕寬(Yi-Kuan Cheng)  查詢紙本館藏   畢業系所 財務金融學系
論文名稱 金融機構的綠色金融參與
(Financial Institutions’ Engagements in Green Finance)
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摘要(中) 隨著全球暖化的情形日益激烈,金融業身為資金借貸者,亦具備相當大的影響力,若借貸給重汙染工業,則加速氣候變遷,因此,金融業在面對全球暖化的浪潮下也必須有所因應。
為協助緩解全球暖化、改善其形象,金融機構開始致力於能夠緩解全球暖化的新興金融商品,也就是本文討論的綠色金融。
本文將綠色金融分成兩大類:相關倡議、綠色商服,前者討論是否簽署環境相關倡議,後者討論是否有推出各式新興綠色商品與服務,並再分成共十小項,觀察各類綠色金融範疇與公司六大特性的關係,試圖以簡單回歸探討在公司前一年狀況下,是否會影響隔年進行綠色金融的探討。共對110間公司進行研究分析,發現公司員工數、公司營運範疇、碳盤查表現及公司競爭力,對於是否進行相關倡議的討論有影響;公司營運範疇及利潤則對於是否進行綠色商服的討論有顯著影響。
本文使用內容分析法來了解金融機構對於綠色金融參與的程度,直接計算永續報告書、年度報告書的討論總字數,在最後亦有針對此點進行相關討論,希冀後人能有更好的方法進行相關的處理,使本研究更完善,進一步促使金融機構在面對全球暖化的議題,能夠更盡一份心力。
摘要(英) Global warming is increasing fiercely. Financial institutions get a strong influence because of the role of the lender. If the financial institutions lend money to the industry that can make heavy pollution, the speed of global warming will go fast a lot. Consequently, financial institutions should do something in the tide of the global warming.
In order to mitigate global warming and improve their image, financial institutions try to develop the new financial products that can do something to reach the goal and these are Green Finance.
Green Finance can be classified into two categories, Related Initiatives and Green Financial Products and Services. The first one talks about whether the institutions signed up or discussed the related initiatives, and the second one talks about whether they have made new green financial products and services or not. It can still split up into ten small categories. The simple regressions observe the relation between different scopes of the green financial and the six characteristics of our sample institutions. Discussing the relation whether the former year will effect the institutions to do the Green Finance, find out that the number of the employees, scopes of the institution, the performance of the Greenhouse Gas inventory and the competitiveness of the instituion will effect whether the instiutions will discuss the related initiatives. Scopes of the institution and the profitability will effect the discussion of the green financial products and services.
Content analysis is the method to find out how much the financial institutions discuss about Green Finance by calculating total words in their corporate social reports or annual reports. At last, there are also some discussion and suggestions to make the research more complete.
關鍵字(中) ★ 綠色金融
★ 金融機構
★ 赤道原則
★ 聯合國責任投資原則
★ 聯合國環境規劃署金融倡議機構
★ 保險業永續原則
關鍵字(英) ★ Green Finance
★ Financial Institutions
★ Equator Principles
★ UN Principles of Responsibility Investment
★ UNEP Finance Initiative
★ Principles of Sustainable Insurance
論文目次 中文摘要…………………………………………………………………………………….i
英文摘要……………………………………………………………………………………ii
誌謝………………………………………………………………………………….……..iii
目錄………………………………………………………………………………………...iv
圖目錄……………………………………………………………………………………....v
表目錄……………………………………………………………………………………...vi
一、緒論……………………………………………………………………………………...1
1-1 研究背景………………………………………………. …………………………...1
1-2 研究動機…………………………………………………………………………….2
二、綠色金融發展與定義………………………………………………………………….4
2-1 綠色金融的緣起發展與金融業綠化……………………………………………….4
2-2 綠色金融定義……………………………………………………………………….5
2-3 綠色金融商品與服務……………………………………………………………….9
三、綠色金融理論架構與假說……………………………………………………………14
3-1 理論架構與假說……………………………………………………………………14
四、樣本與研究方法………………………………………………………………………18
4-1 樣本…………………………………………………………………………………18
4-2 關鍵字選取…………………………………………………………………………19
4-3 資料蒐集與分析……………………………………………………………………23
五、回歸資料分析………………………………………………………………………….28
5-1 回歸式……………………………………………………………………………….28
5-2 回歸結果…………………………………………………………………………….35
5-3 穩健性檢測………………………………………………………………………….37
六、結論…………………………………………………………………………………….41
參考文獻……………………………………………………………………………………..44
附錄一、樣本公司與其簽署公約概況……………………………………………………..53
附錄二、樣本公司永續報告書出版情形整理……………………………………………..57
參考文獻 一、中文參考文獻
﹝1﹞施並榕,「綠色金融產品與服務」,國立中央大學,碩士論文,民國一百年六月。

﹝2﹞黃正忠,「金融服務業因應氣候變遷之研究」,國立政治大學,碩士論文,民國一百零一年六月。

﹝3﹞賴廷浩,「影響企業對溫室氣體盤查的重視因子-以國際大型金融機構為例」,國立中央大學,碩士論文,民國一百零四年六月。

二、英文參考文獻
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﹝34﹞Juhmani, O., “Determinants of Corporate Social and Environmental Disclosure on Websites: the Case of Bahrain”, Universal Journal of Accounting and Finance, 2(4), 77-87, 2014.

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﹝38﹞Liu, X. and Anbumozhi, V., “Determinant factors of corporate environmental information disclosure: An empirical study of Chinese listed companies.” Journal of Cleaner Production, 17, 593–600, 2009.

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﹝52﹞Suttipun, M. and P. Stanton, “The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand”, International Journal of Business and Management, 7(14), 18-31, 2012.

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四、網路資料參考
﹝1﹞電子產品的故事
http://www.taiwanwatch.org.tw/sos-electronics/soe-03-2.htm
﹝2﹞台灣大學森林環資學系,鄭欽龍教授,林政學講義,2014/2/21
http://homepage.ntu.edu.tw/~kimzheng/PLC/plc002a.htm
﹝3﹞聯合國環境規劃署金融倡議機構(UNEP FI)官方網站
http://www.unepfi.org/
﹝4﹞赤道原則(EP)官方網站
http://www.equator-principles.com/
﹝5﹞聯合國責任型投資原則(UN PRI)官方網站
http://www.unpri.org/
﹝6﹞保險業永續發展原則(PSI)官方網站
http://www.unepfi.org/psi/
指導教授 邱慈觀、賴弘能 審核日期 2015-12-30
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