公務人員退休撫卹基金納入ESG永續投資之研究;A Study on the Incorporation of ESG Sustainable Investments into the Public Service Pension Fund

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题名:	公務人員退休撫卹基金納入ESG永續投資之研究;A Study on the Incorporation of ESG Sustainable Investments into the Public Service Pension Fund
作者:	池昀庭;Chih, Yun-Ting
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	公務人員退休撫卹基金;退休基金;ESG投資;Public Service Pension Fund;Retirement Fund;ESG Investment
日期:	2025-05-09
上传时间:	2025-10-17 12:20:01 (UTC+8)
出版者:	國立中央大學
摘要:	摘要公務人員退休撫卹基金(簡稱「退撫基金」)為我國設立的退休保障制度，專供軍公教人員退休、撫卹及資遣使用，以確保其退休後經濟穩定，並透過多元化投資（如國內外股票、債券、基金）增值資產。ESG為聯合國於2004年提出，指出企業應該將「環境」(Environment)、「社會責任」(Social)與「公司治理」(Governance)，納入企業經營的評量基準。近年來，因應氣候變遷和2019年COVID-19新冠疫情爆發所帶來之國際經濟發展趨勢，使ESG投資受到高度重視，全球各基金管理機構多將符合 ESG 標準之情形與資訊揭露等面向納入投資股票等有價證券決策考量因素。退撫基金因應此潮流，於110年度首度辦理全球高品質 ESG 指數股票型國外委託案，期待藉由市場投資機制，促使企業自發性注重永續議題。而國外目前已有許多退休基金將ESG納入投資策略，如日本年金公積金管理運用獨立行政法人早在2017年即開始採用ESG指數進行被動投資。退撫基金雖然已開始推動ESG投資，但仍處於發展初期，投資範圍與標準仍有提升空間。因此，未來可參考國外基金的經驗，擴大ESG指數投資範圍，同時提高資訊透明度與風險管理能力，以確保基金長期穩健成長，並為退休人員提供更安全的財務保障。;Abstract The Public Service Pension Fund(PSPF) is a retirement security system established by the Taiwanese government, dedicated to providing retirement, pension, and severance benefits for Public servants to ensure their financial stability after retirement. The fund enhances its assets through diversified investments, including domestic and international stocks, bonds, and funds. ESG was proposed by the United Nations in 2004, emphasizing that companies should incorporate Environmental, Social, and Governance factors into their business performance evaluation criteria. In recent years, due to global economic trends influenced by climate change and the outbreak of the COVID-19 pandemic in 2019, ESG investments have gained significant attention. Many global fund management institutions have incorporated ESG compliance and information disclosure into their investment. In response to this trend, the PSPF launched its first ESG mandate in 2021, aiming to leverage market investment mechanisms to encourage corporations to prioritize sustainability issues voluntarily. Internationally, many pension funds have already integrated ESG into their investment strategies. For instance, Japan’s Government Pension Investment Fund adopted ESG indices for passive investments since 2017.While the PSPF has started promoting ESG investments, it is still in its early stages.In the future, PSPF can learn from the experience of international pension funds by expanding the scope of ESG index investments while enhancing information transparency and risk management capabilities to ensure long-term stable growth and provide retirees with more secure financial protection.
显示于类别:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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