由於目前氣候變遷已成為全球最大的挑戰之一，它不僅影響著環境和生態系統，也對各個經濟部門產生了深遠的影響。金融業作為全球經濟的重要支柱之一，也不可避免地受到了氣候變遷的影響，金融業所面臨的風險亦變得更加複雜和不可預測，因此，研究氣候變遷對金融業的影響，具有重要的實際意義。 目前TCFD已成為目前金融業衡量氣候風險和機會的主要標準，儘管金融機構皆以此標準編制TCFD報告書，但是TCFD報告書揭露的程度仍然存在很大的差異，故本次研究係針對金控公司TCFD報告書揭露程度之探討，並以第一金控股份有限公司及國泰金控股份有限公司所編制之2021年度報告書為例。研究結果發現，第一金控整體揭露程度優於國泰金控。其中，第一金控在治理項目與指標及目標項目的揭露程度優於國泰金控，反之，國泰金控整體揭露程度雖遜於第一金控，但在策略及風險管理揭露程度優於第一金控，兩者揭露程度差異的原因可能來自於公司治理的結構、資訊揭露程度的壓力與營運方向不同等因素。 本研究結果希望可以提供金融業者及利害關係人參考，以作為其因應氣候變遷所需之資訊依據，並傳達金融業面對氣候變遷的因應成果。 ;Due to the fact that climate change has become one of the biggest global challenges, it not only affects the environment and ecosystems, but also has a profound impact on various economic sectors. As one of the important pillars of the global economy, the financial industry is inevitably affected by climate change, and the risks facing the financial industry have become more complex and unpredictable. Therefore, studying the impact of climate change on the financial industry is of practical significance. Currently, TCFD has become the primary standard for measuring climate risks and opportunities in the financial industry. Although financial institutions prepare TCFD reports based on this standard, there are still significant differences in the level of disclosure in TCFD reports. Therefore, this study aims to explore the disclosure level of TCFD reports in financial holding companies, with the 2021 reports of First Financial Holding Co., Ltd. and Cathay Financial Holding Co., Ltd. as examples. The results show that First Financial Holding has a higher overall level of disclosure than Cathay Financial Holding. Specifically, First Financial Holding has a higher level of disclosure in the governance, Metrics and Targets than Cathay Financial Holding, while Cathay Financial Holding has a higher level of disclosure in the strategy and risk management category than First Financial Holding. The difference in disclosure level between the two companies may be due to factors such as differences in corporate governance structure, information disclosure pressure, and operational direction. The results of this study aim to provide a reference for financial industry practitioners and stakeholders as an information basis for their response to climate change, and to communicate the achievements of the financial industry in addressing climate change.
