近年來金融業營運對環境、社會所帶來的間接影響已逐漸受到全球的重視，其授信業務所引發的負面環社效果即為其一，為避免資金貸放風險所產生的負面影響，國際間主要金融機構與國際金融公司提出赤道原則，作為金融業者處理專案融資的評估、審查與管理之基本處理架構，赤道原則也陸續被各家金融機構採納，促使金融機構在提供資金之餘，亦肩負起監督與管理的角色。本論文以赤道原則為基礎，分析國際上成功實踐赤道原則之案例，進而將赤道原則應用於環社風險評估，藉由探討本土環評備受爭議的臺北文化體育園區(大巨蛋)、台東美麗灣度假村兩個實例，制定專案貸款之環社評估準則和管理機制，並參酌本國國情和銀行實務做適當調整，建議國內金融業應重視環社風險管理，儘早採納赤道原則成為赤道金融機構，方能與國際接軌，提升競爭力，進一步促成永續發展。 The indirect impact caused by financial industry, including the adverse one caused by the banks’ credit business, on both environment and society has gradually drawn great attention worldwide in recent years. The “Equator Principals” has unveiled by major international financial institutes and the International Finance Corporation, as the fundamental principal and the standard operating procedure for project financing, to avoid the possible environment and social risk during capital funding. It has been increasingly accepted and adopted by financial institutes to take the responsibility of Supervision and Administration as the fund providers. This thesis is to analyze the successful “Equator Principles” adoption cases and to apply it to the environment and social risk assessment as the guideline. The environment and social risk evaluation system of the project finance will be developed in reference to our laws and banking industry practice, as well as via exploring two local project-financing cases, ” Taipei Complex Dome” and ” MIRAMAR RESORT TAITUNG”. It is recommended that our domestic financial industry becoming Equator Principles Financial Institutions (EPFI) to emphasize the Environmental and Social risk management, to promote their global competitiveness, and to further fulfill their sustainable development.
