過去十年以來，赤道原則協助金融機構將專案融資對環境與社會影響程度降至最低以及有效管理，其規範版本也發布第三版。本文探討為何跨國性金融機構願意自發地採納赤道原則，甚而納入其內部風險管理流程，但卻也有金融機構不願採納，而採納之金融機構是否依赤道原則要求及所宣稱的評估流程進行准駁審理，最後將探討本地主管機關及金融機構應否重視以及採納赤道原則。 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.
