Page 64 - NO.150銀行家雜誌

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外聘專業顧問。因此，企業一定要盡早跟財務部 分銀行大概都得花很多年才能完成ESG架構改
門討論接下來幾年的相關預算以及預期目標。 革，而監理機構可能會在改革的過程中給予回
同時，企業最好也盡早開始討論改革能夠 應，所以制定的行動方案必須擁有彈性。此
帶來哪些效益。例如前台部門可能就會好奇， 外，由於監理環境會不斷演化，相關部門的需
改革之後能帶來多少收入（消費者購買的「綠 求與顧客對綠色理財商品的需求也可能會改

色」理財商品）、吸引多少投資（改革成功之 變，屆時銀行就必須修正行動計畫中的實施時
後，投資組合經理會額外購入多少本行發行的 間和範圍。銀行的經理要有心理準備，保持彈
股票或債券）、如何改善銀行與投資人之間的 性，並在必要的時候因地制宜。
關係。 銀行在實施計畫與行動方案時，還得思
考特別關注哪些領域。風險管理，尤其是信貸
訂出實施計畫 風險的管理當然很重要，因為銀行的貸款目標
銀行必須根據監理機構、投資人、銀行 很可能會在過程中改變，但資料管理、資訊科
所有者要求之間的落差，來制定ESG架構的流 技、專案管理、監理合作、投資人關係等等，
程，並推出行動方案來彌補這些落差。大部 也都不能偏廢。

appoint an overall Framework project lead (an “ESG Also, be prepared to discuss the benefits of
Officer”) that has sponsorship from an individual at the project to stakeholders where possible. For
Board-level. Such sponsorship should also provide an example, from a front-office perspective there
appropriate level of signaling within the organisation are revenue opportunities (i.e. consumer demand
about the importance of the Framework project. for “green” products that may increase sales),
investment benefits (i.e. increased demand from

Resource and Cost Considerations portfolio managers in equities or debt issued by
There will necessarily be robust internal the bank if it has successfully implemented a
discussions about the costs associated with Framework) and the potential for improved investor
implementation of Frameworks. The scope of a relations.
Framework project means that it can’t be achieved
successfully without an appropriate budget. The Developing an Implementation Roadmap
budget should cover additional human resources Not surprisingly, the development of a
required as well as spending needs on system Framework implementation roadmap requires a gap
development and, if necessary, consultant expertise. assessment against regulator, investor and bank

Engaging with the Finance division early about budget owner requirements as well as an action plan to
requirements (which will be multi-year) and expected remediate those gaps. For most banks, a Framework
outcomes will be necessary. implementation roadmap and action plan will carry

64 台灣銀行家2022.6月號

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