綠色融資及綠色金融產品之探究：以F銀行為例

Abstract

近年來，全球氣候暖化造成氣候變遷問題日益嚴重。為順應各國政府及國際組織對氣候變遷之倡議，金融機構不斷發展綠色金融產品及服務。由於企業面對節能減碳要求時，所產生風險或成本並未在損益表、資產負債表、現金流量表及附註有揭露，金融機構若忽略此風險，可能影響授信風險。有鑑於此，本研究以一家外商銀行為個案銀行，檢視個案銀行往來企業之永續報告書，檢視3家企業面對氣候變遷所衍生風險及降低風險方法。此外，本研究檢視個案銀行所提供綠色金融商品及服務。本研究發現3家企業面對全球暖化及節能減碳產生短、中、長期風險，故採取策略降低風險。然而，此永續報告書共同問題為無法將氣候變遷所造成的或有風險於短、中、長期財務影響予於全然量化，財務報表之附註揭露亦無法滿足金融機構之融資審核之需求。本研究建議，雖量化關鍵風險及財務報表之資訊有限，金融機構應將質性風險之評估亦為未來授信之重點。本研究亦發現，個案F銀行目前提供綠色金融產品多元化。不僅提供再生能源專案融資及綠色債券，亦提供永續目標連結之融資、債券等金融商品，對永續環境有所貢獻。In recent years, the problem of climate change has become increasingly severe due to global warming. Financial institutions continue to develop green financial products and services to comply with the climate change initiatives of governments and international organizations. When firms face the requirements of energy conservation and carbon reduction, the risks or costs incurred are not disclosed in the income statement, statement of financial positions, statement of cash flow statement, and footnotes. If financial institutions ignore this risk, it may affect credit risk. This study takes a foreign bank as the case bank. This study examines how risks are derived from climate change and how the firms adopt ways to reduce risks by investigating the sustainability report of three case bank’s clients. In addition, this study examines the green finance goods and services provided by the case bank.This study find that three companies faced short-, medium-, and long-term risks in the face of global warming, energy conservation, and carbon reduction. Thus, they adopt strategies to reduce risks. However, the common problem of sustainability reports is that it is impossible to fully quantify the impacts of risks caused by climate change on short-, medium-, and long-term financial performance. Moreover, the disclosure on footnotes cannot meet the financing review needs of financial institutions. This research suggests that although the information on quantitative key risks and financial statements is limited, financial institutions should also assess qualitative risks for credit loan grant considerations. This study also found that case bank currently provides diversified green financial products. The case bank provides renewable energy project financing and green bonds. It also provides sustainable goal-linked funding, bonds, and other financial products to contribute to a sustainable environment.