Page 62 - NO.150銀行家雜誌

तйజኬ
Special Issue

੽਷ყྼਕ޶

̨ᝄვБุ͑ᚃږፄ೯࢝

本文提供一些實務上通用的觀點，提供台灣銀行業在實行環境、社會、治理
（ESG）和永續金融架構時參考。
撰文：Fergus Clark柯富倫

界各地都在加速推動 ESG（環境、社 守，而且有很多重要客戶都是半導體業這種
世 會、 治 理 ） 與 永 續 金 融 架 構。 客 戶、 可能會傷害環境的經濟重點產業，這些都使業
監理機關、投資者的要求不斷快速改變，銀 者很難第一時間因應 ESG 潮流與投資人想法
行業必須以閃電般的速度改變他們的金融 的變遷。
架構，才有辦法因應。台灣銀行業者正在跟 全球監理環境正在一邊標準化，一邊不斷
上，但該產業的特性，使得所有權結構的改 演變，銀行監理者必須在海量的新規定與監理
革困難重重。此外，台灣銀行業通常相當保 規則中，找出當地應該遵循的方向。這工作顯

Developing ESG and Sustainable Finance Frame-

works

The article discusses some practical, general perspectives on what Taiwanese banks
may wish to consider in undertaking implementation of their ESG and Sustainable
Finance Frameworks.

rganisations around the world continue to the sector’s generally conservative approach to
Oaccelerate their implementation of ESG and change and customers in specific industry sectors
sustainable finance frameworks (“Frameworks”). that are critical to Taiwan’s economy yet undertaking
Bank sectors globally have needed to transform activities that may be harmful to the environment i.e.
their Frameworks at a lightning pace in order semiconductors, among other things.
to meet the changing needs of their customers, The global regulatory environment is
regulators and investors. Taiwan’s banking sector is also continuing to evolve while it approaches

also adapting yet there are some characteristics of this standardisation. Banking sector regulators need
sector that create some particular challenges to this to contend with a plethora of changing rules and
transformation in terms of bank ownership structures, regulations, setting out their own expectations for

62 台灣銀行家2022.6月號

1 5% JOEE