永續金融──後疫情時代責任授信法制研究

Sustainable Finance: Legal Study on Responsible Lending in the Post Pandemic Era

COVID-19 與氣候變遷刻正雙重衝擊全球，以永續的生產與生活方式與地球共存，似為後疫情時代復甦之關鍵。如能在此危機即為轉機之重要時刻，導引私部門資本挹注有益於永續發展之建設與投資，將可邁向兼具永續性與復原力的經濟轉型，而透過永續金融，以經濟手段達成永續目標，已是時勢所趨。
因此，本文除介紹國際間銀行責任授信之發展，梳理責任授信之相關規範，說明我國銀行責任授信之推動現況外，並分析責任授信面臨之挑戰，提出相關建議，期能協助健全我國責任授信相關監理法制，透過永續金融之影響力，使企業更加重視社會責任、環境保護及相關利害關係人之權益，將與環境相關之潛在回報、風險和成本，融入金融決策和日常業務中，促進整體社會之永續發展。

The joint impacts of the COVID-19 pandemia and climate change issues have both hit the world recently. How to coexist with the Earth through sustainable productions and lifestyles seem to be the key to recovery in the post pandemic era. At this important crisis-as-opportunity turnaround moment, if the government can guide the capitals of private sector to finance the constructions and investments that are conducive to sustainable development, it may lead an economic transformation that is both sustainable and resilient. It has been the trend of the times to employ economic means to achieve sustainable goals.
Therefore, in addition to introduce the global development of responsible lending in the banking system, to sort out the relevant principles and norms of responsible lending and to discuss the current progress of responsible lending in Taiwan’s financial market, this paper tries to analyze the challenges that responsible lending has encountered and then to provide corresponding suggestions to assist building a sound financial regulatory framework of the responsible lending. Through the influence of sustainable finance, companies will highly likely to pay more attention to their social responsibility, to environmental protection and to the interests of relevant stakeholders. Therefore, the potential returns, risks and costs related to ESG concerns could be integrated into the financial decision-making process and day-to-day business in order to facilitate the sustainable development of the entire society.