金管會為推動「綠色金融行動方案」，並實現永續金融發展的目標，於2021年11月發布「本國銀行氣候風險財務揭露指引」，從2023年起，銀行必須在每年6月底前公開前一年度的氣候風險相關財務揭露（TCFD）報告書，參考氣候相關財務揭露工作小組發布的「氣候相關財務揭露建議」，自治理、策略、風險管理、指標與目標等面向來揭露銀行對於前一年度的氣候風險相關資訊。並且銀行必須依照自身規模大小和不同業務性質，來設立適當的氣候風險相關的管理機制，並制定氣候風險相關的內部準則，定期稽查以確保按照規定來執行。
為了解金融機構在政府推動綠色金融時所面臨的挑戰與可能的機會，為金融永續發展提供可參考的策略方向，針對銀行接觸TCFD業務相關人員進行訪談，探討銀行發布TCFD的過程中所面臨的困難與挑戰，未來該如何因應，及銀行基於TCFD的範疇三在綠色金融上的看法與策略。透過深度訪談和資料分析方法，研究結果顯示，近年來，隨著全球對氣候暖化與極端氣候的議題關注不斷升高，綠色金融在臺灣逐漸受到投資者的重視。這一趨勢不僅反映了市場對於永續發展的需求，也體現了金融業在促進綠色經濟轉型中扮演的關鍵角色。綠色金融涵蓋了利用金融工具與投資決策來支持環保項目、減少碳足跡、促進可再生能源的發展等方面，其目的是為了達成更加永續的經濟體系。在這一大背景下，銀行作為金融市場的重要參與者，應積極響應這一趨勢，透過發布TCFD報告書來展現其對於氣候相關風險管理與資訊透明度的承諾，這不僅是回應國際金融市場的期待，更是對本國和全球投資者的責任。

In order to promote the "Green Finance Action Plan" and reach the ultimate goal of sustainable financial development, the Financial Supervisory Commission (FSC) of Taiwan published the "The Guidelines for Domestic Banks' Climate Risk Financial Disclosure" in November 2021. Domestic banks are obligated to annually release the status report Task Force on Climate-Related Financial Disclosures (TCFD) for the previous year by the end of June since 2023. Following the "Recommendations of the Task Force on Climate-related Financial Disclosures" released by the TCFD, domestic banks disclose information on climate risk-related for the previous year focusing on the these aspects: governance, strategy, risk management, and metrics and targets. Also, domestic banks must establish appropriate management mechanism based on their corporation size and business activities and set out internal rules related to climate risk as well as perform regularly review to ensure compliance with these regulations.
To understand the challenges and opportunities faced by financial institutions as the government promotes green finance, this thesis is determined to provide meaningful strategic directions for whose who are engaged in sustainable financial development. In this thesis, Interviews with bank personnel who had been involved in TCFD activities is conducted for the following three purposes. The first purpose is to reveal the difficulties and challenges faced by banks in the process of publishing TCFD reports. Next, this thesis provides response strategies for how to handle such regulations. Lastly, and this thesis summarizes the banks' views and strategies on green finance based on Scope 3 of the TCFD. Through in-depth interviews and data analysis, our research results indicate that as global awareness on climate warming and extreme weather issues continues to rise in recent years, green finance gradually gains the attention of Taiwanese investors. This trend not only reflects the increasing market's demand for sustainable development but also highlights how financial industry plays an trivial role in facilitating the transition towards green economy. Green finance encompasses the use of financial tools and investment decisions to support environmental projects, reduce carbon footprints, and promote the development of renewable energy…etc. Its purpose is to achieve a more sustainable economic system. Under this grand vision, banks being the significant participants in the financial market, should actively participate in this movement trend. By publishing TCFD reports, banks can demonstrate their commitment to managing climate risk-related and ensuring transparency of information. This is not only a response to the expectations of the international financial market but also a responsibility towards domestic and global investors.

論文審定書 i
誌　謝 ii
摘　要 iii
Abstract iv
目錄 vi
圖目錄 vii
表目錄 viii
第一章　緒論 1
第一節　研究背景及動機 1
第二節　研究目的 4
第三節　研究範圍與限制 5
第四節　研究流程 5
第二章　文獻探討 7
第一節　聯合國氣候變化綱要公約及國際活動 7
第二節　金融機構自願性行為規範 11
第三節　綠色金融政策與法規 14
第四節　國際ESG揭露準則與組織 21
第三章　研究方法 30
第一節　研究架構 30
第二節　深度訪談法 31
第三節　資料編碼規則 35
第四章　資料分析 36
第一節　關於TCFD報告書 36
第二節　基於TCFD報告書中範疇三的綠色金融 44
第五章　結論與建議 51
第一節　研究結論 51
第二節　研究建議 53
參考文獻 56

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