聯合國於2015年提出17項永續發展目標（Sustainable Development Goals, SDGs），整合了社會進步、經濟成長及環境保護三個層面，成為現今各國政府與企業致力於落實永續行動的目標。其中，銀行業擁有多處據點及人力的優勢，相較其他許多企業更容易透過實踐SDGs以發揮永續影響力。因此，本研究以臺灣的銀行業為研究對象，藉由檢視其2020年CSR報告書，探討臺灣的銀行業落實17項SDGs之情形，進而提出整體建議。
　　本研究以臺灣銀行、第一銀行、華南銀行、國泰世華銀行和彰化銀行等五家資產總額較大及分行較多的銀行為研究對象，並透過自訂的內容分析、編碼與評分三大原則，探討它們SDGs落實情形。過程中為確認分析的客觀性，由筆者和另二位評分者進行各銀行SDG作為的歸類和評分，並檢視歸類的同意度和評分的信度，結果顯示無論是對項目的歸類或評分，三人間均有相當高的一致性。另由歸類和評分結果發現，五家銀行致力落實的目標包含：SDG 8就業與經濟發展、SDG 13氣候行動和SDG 7清潔能源，與國際金融機構關注的目標大致相似。但在SDG 6清潔飲水、SDG 10減少不平等、SDG 14水下生命、SDG 15陸域生命等目標，則完全沒有觸及。整體而言，根據上述銀行業已揭露的目標，本研究建議銀行業（或銀行的CSR報告書撰寫人）可更進一步檢閱SDG目標的詳細內容，以掌握各SDG的精神，提升揭露的完整性。而針對缺乏揭露的目標，則建議銀行業考慮與相關企業或組織異業結盟和建立夥伴合作，進而在各領域發揮永續影響力。

　　In 2015, the United Nations proposed 17 Sustainable Development Goals (SDGs), which integrate social progress, economic growth and environmental protection and have become the guidelines of governments and companies for sustainable actions. Among companies, the banking industry has the advantages of multiple locations and manpower. Compared with many other companies, banks thus have more resources to contribute to sustainability by practicing SDGs. Therefore, this study aimed to explore the SDG efforts made by Taiwan's banking industry. By analyzing the 2020 CSR reports of a sample of five banks, this study reviewed the SDGs efforts of these banks and proposed recommendations for expanding the contributions of the banking industry.
　　Among banks whose assets ranked top 20 in Taiwan, I selected five banks which ranked high either in assets or number of branches, or both, into the sample. They were the Bank of Taiwan, First Commercial Bank, Hua Nan Commercial Bank, Cathay United Bank and Chang Hwa Commercial Bank. I then analyzed the 2020 CSR reports of these banks with three rules my advisor and I devised for identifying, coding and scoring SDG actions mentioned in the reports. In order to confirm the objectivity and reliability of my analysis, I and two other raters independently conducted the identifying, coding and scoring process. Results showed that these raters were highly consistent in their judgment. Results also found that the five banks engaged mostly in SDG 8 (decent work and economic growth), SDG 13 (climate action) and SDG 7 (affordable and clean energy). This practice was similar to that of international financial institutions. However, goals such as SDG 6 (clean water and sanitation), SDG 10 (reduced inequalities), SDG 14 (life below water), and SDG 15 (life on land) were completely missing in the reports. Based on these findings, I recommended that banks (or their CSR report writers) should review the details of SDG targets more deeply, so that they can grasp the rationales behind each SDG and improve the integrity of disclosure. As for the missed SDGs, banks could partner with other companies or organizations and jointly work on the SDGs.

論文審定書　i
謝辭　ii
摘要　iii
Abstract　iv
表目錄　vii
第一章 緒論　1
　第一節 研究背景　1
　第二節 研究動機　2
　第三節 研究問題與目的　4
　第四節 研究重要性　5
第二章 文獻探討　7
　第一節 SDGs定義與發展　7
　第二節 金融機構的永續作為　11
　第三節 金融機構SDGs的實踐　15
第三章 研究方法　20
　第一節 SDG歸類與評分的參考依據　20
　第二節 樣本與抽樣依據　20
　第三節 分析方法　24
第四章 研究結果　28
　第一節 評分者間同意度與評分者間信度　28
　第二節 五家銀行SDG項目歸類和得分結果　30
　第三節 五家銀行SDGs落實情形　38
第五章 討論與建議　42
　第一節 結論與整體建議　42
　第二節 研究限制與後續建議　48
參考文獻　52
附錄一　銀行業SDGs內容分析表格細項　58
附錄二　口委意見回覆表　75

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