Page 63 - NO.150銀行家雜誌

然相當艱鉅。而且隨著相關知識和經驗逐漸累 台到後台的每個部門共識一致。
積，人們也會自然反思銀行應該在環保問題中 但不同部門的支持程度很可能有差異。某
扮演怎樣的角色。當然，目前已經有許多文獻 些部門的主管，甚至更為資淺的同事，可能會
討論當下的監理環境，所以本文將跳過環境回 說目前的工作已經爆量，無暇分神改革，因此
顧，直接提出一些實務上的建議，說明銀行可 改革的第一項挑戰，就是設法讓所有利害關係

以從哪些地方開始改變。 人方向一致。大部分的銀行，尤其是層級複雜
的銀行最適合的方法，可能是由董事等級的高
發展ESG與永續金融架構時 層任命一個「ESG執行官」，總管整個公司的
需要面對的挑戰 架構改革，這樣應該就能讓各個層級的部門都
了解公司相當重視這個方針。
促進各部門同心協力
ESG與永續金融架構，不是把法規行動方 資源與成本
案都制定好就可以；在實行時，還需要跨部門 當然，改革的成本一定會在公司內部引發
的密集合作。因此，實行過程中一定需要不同 激烈辯論。不設定適當的預算，就不可能實現改

利害關係人共同主動參與，不能把工作都丟給 革。而這種大型改革，勢必得額外撥出人來執
風險管理部門。而且要有效落實，還需要從前 行，也得額外撥款來進行系統發展，甚至可能得

which they expect banks to comply. The challenge the relevant regulations and developing an action
is immense. While there are deepening knowledge plan. Such implementation requires high-levels of
pools and expertise on these topics, there is, cooperation across multiple divisions. For this reason,
understandably, a fair level of trepidation about how there should be active engagement across multiple
banks should engage with this process. There is also stakeholders rather than confining ownership of the

significant literature already on the current regulatory implementation project to a particular division i.e.
environment so this article will not address that risk management. The development of a Framework
specifically. Rather, it is hoped this article will provide should also have agreed ownership (often called buy-
some practical suggestions on where banks can start in) across divisions from front office to back office.
with the implementation process. There is likely to be a degree of resistance from
divisional owners about the levels of support that can
Major Challenges in Developing ESG and be given to such a project. Some divisional heads (or

Sustainable Finance Frameworks perhaps more junior colleagues) may claim they’re too
busy with current workloads and objectives to provide

Complex Stakeholder Management support. The first challenge, therefore, is effective
The scope of work required to implement stakeholder management. In most banks, particularly
these Frameworks goes beyond simply identifying those with complex hierarchies, it may be best to

台灣銀行家2022.6月號 63

1 5% JOEE