全球為了延緩氣候變遷，積極展開氣候行動，「氣候相關財務揭露工作小組（Task Force on Climate-related Financial Disclosures，簡稱TCFD）」透過制定統一的「氣候相關財務揭露建議（TCFD Recommendations）」，要求各個組織辨識、評估並分析該組織之氣候風險以及氣候機會等相關資訊，以降低氣候變遷導致之風險衝擊規模。
　　臺灣跟隨國際腳步，金融監督管理委員會將氣候相關財務揭露規範納入法規之中，銀行業成為法規要求導入氣候相關財務揭露的首波產業之一。由於相關研究較少，為了協助銀行提升導入成效，進而提升氣候相關財務揭露報告的品質，本研究欲探討影響銀行員工之氣候相關財務揭露認知的因素為何？本研究採用文獻探討法以及問卷調查法，針對臺灣的公股銀行與民營銀行員工進行調查，透過「培訓」、「獎勵」、「內部溝通」、「員工賦權」四個構面，分析銀行對於員工的氣候相關財務揭露認知影響。
　　研究發現「培訓」、「獎勵」、「內部溝通」以及「員工賦權」對於提升員工的氣候相關財務揭露認知程度有顯著的正向影響，因此本研究建議銀行可考慮提供員工相關培訓以及獎勵機制，加強內部溝通與跨部門合作，賦予員工適當權力，達到提升導入氣候相關財務揭露之成效。

　　In response to global efforts to mitigate climate change, various climate actions have been initiated worldwide. The Task Force on Climate-related Financial Disclosures (TCFD) has introduced standardized "TCFD Recommendations," urging organizations to identify, assess, and analyze climate risks and opportunities relevant to their operations, aiming to reduce the potential impact of climate change-induced risks. Taiwan, following international trends, has integrated TCFD requirements into its regulatory framework, with the banking industry being among the first sectors mandated by the Financial Supervisory Commission to implement these disclosures.
　　Given the limited research in this area, this study aims to explore the factors that influence bank employees’ awareness of TCFD, with the goal of enhancing the effectiveness of implementation and improving the quality of disclosure reports. This research employs a literature review and a questionnaire survey method, targeting employees from public and private banks in Taiwan. The study focuses on four dimensions: "Training," "Rewards," "Internal Communication," and "Employee Empowerment," to analyze their impact on employees' awareness of TCFD in the banking sector.
　　The findings reveal that "Training," " Rewards," "Internal Communication," and "Employee Empowerment" have a significant positive impact on enhancing employees' awareness of TCFD. Based on these findings, the study recommends that banks consider providing relevant training and reward mechanisms, strengthening internal communication and cross-departmental collaboration, and empowering employees appropriately to improve the effectiveness of TCFD.

目 錄
論文審定書........................................................................i
誌謝...................................................................................ii
摘要..................................................................................iii
Abstract............................................................................iv
目錄...................................................................................v
圖次.................................................................................vii
表次................................................................................viii
第一章　緒論...................................................................1
第一節　研究背景...........................................................1
第二節　研究動機...........................................................4
第三節　研究問題與目的...............................................6
第二章　文獻回顧探討...................................................8
第一節　氣候相關財務揭露...........................................8
第二節　全球實務推動狀況.........................................14
第三節　臺灣氣候風險與銀行業氣候相關財務揭露現況.....................................................................................22
第四節 內部行銷............................................................27
第五節　小結.................................................................30
第三章　研究設計.........................................................33
第一節　研究方法.........................................................33
第二節　研究流程.........................................................33
第三節　研究假設與架構.............................................35
第四節　研究對象.........................................................39
第五節　研究問卷設計.................................................40
第四章　研究結果.........................................................45
第一節　描述性統計分析結果.....................................46
第二節　信度分析.........................................................49
第三節　平均數差異檢定.............................................53
第四節　相關性分析.....................................................58
第五節　迴歸分析.........................................................61
第六節　小結.................................................................67
第五章　結論與建議.....................................................69
第一節　結論.................................................................69
第二節　實務建議.........................................................71
第三節　研究限制與未來研究建議.............................73
參考文獻.........................................................................74
一、中文部分.................................................................74
二、英文部分.................................................................75
三、網路資源.................................................................80
附錄一、溫室氣體盤查規範之排放範疇分類對照表 .........................................................................................82
附錄二、簽署TCFD倡議之臺灣銀行氣候相關財務揭露狀況.................................................................................83
附錄三、問卷.................................................................85

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