金融業導入氣候相關財務揭露之現況分析-以H銀行為例

Abstract

隨著極端天氣發生頻率愈來愈高，逐漸對全球社會經濟產生全面性衝擊，減碳已成為國際共識，各國政府對各企業之氣候相關財務揭露的要求也愈來愈高，揭露準則也逐漸由寬鬆走向嚴謹與標準化。金融業作為資金中介角色，為善盡企業社會責任，同時在政策導引下，為了追求經濟成長及兼顧永續轉型，將氣候風險管理納入既有風險架構，方能提升自身因應氣候風險的韌性，並透過資金導引，為整體社會創造減碳誘因，積極面對減碳轉型的正向循環。全球氣候相關財務揭露框架正值關鍵轉型。TCFD自2018年起透過年度《現況報告》追蹤企業氣候財務揭露情況，2023年10月發布最終報告後，未來將由ISSB接手監督工作。這轉變源於ISSB在2023年6月發布的兩項準則：IFRS S1「永續相關財務資訊揭露之一般規定」及IFRS S2「氣候相關揭露」。這標誌企業永續資訊揭露邁向新階段，開始整合永續與財務資訊。 本研究透過與H銀行五位從業人員的訪談，發現H銀行氣候風險管理呈現由上而下的推動模式，主要受監管機構政策影響。銀行已採取具體行動，包括加強高碳排放產業審查、建立定期評估機制等。主要挑戰在於執行層面面臨數據收集困難，特別是海外分行和中小企業客戶；資源層面則需加強人才培育。客戶風險評估機制已建立基本檢核表系統，但仍需改進評估工具的精確性和動態性。未來銀行預期將調整高碳產業授信政策，並面臨風險控制精緻化與ESG合規成本上升的挑戰。As the frequency of extreme weather events increases, their comprehensive impact on the global socioeconomic landscape has become evident. Carbon reduction has emerged as an international consensus, with governments worldwide imposing increasingly stringent requirements for climate-related financial disclosures on businesses. These disclosure standards are progressively evolving from lenient guidelines toward more rigorous and standardized frameworks. The financial sector, serving as an intermediary for capital allocation, must integrate climate risk management into existing risk frameworks—both to fulfill corporate social responsibility and to respond to policy directives. This integration enhances the sector's resilience against climate risks while creating incentives for carbon reduction throughout society through strategic fund allocation, thus fostering a positive cycle of decarbonization and sustainable transition. The global framework for climate-related financial disclosure is undergoing a critical transition. Since 2018, the Task Force on Climate-related Financial Disclosures (TCFD) has tracked corporate climate financial disclosure practices through annual Status Reports. Following the release of its final report in October 2023, oversight responsibilities will transfer to the International Sustainability Standards Board (ISSB). This transition stems from the ISSB's June 2023 publication of two standards: IFRS S1 "General Requirements for Disclosure of Sustainability-related Financial Information" and IFRS S2 "Climate-related Disclosures." These developments mark a new phase in corporate sustainability reporting, initiating the integration of sustainability and financial information. This research, based on interviews with five professionals from Bank H, reveals that the bank's climate risk management demonstrates a top-down implementation model primarily influenced by regulatory policies. The bank has implemented concrete measures, including enhanced scrutiny of high-carbon emission industries and establishment of regular assessment mechanisms. Key challenges include difficulties in data collection, particularly for overseas branches and small-to-medium enterprise clients, and the need for enhanced talent development. While a basic checklist system for client risk assessment has been established, improvements in the precision and dynamic capabilities of assessment tools remain necessary. Looking forward, the bank anticipates adjustments to its credit policies for high-carbon industries and faces challenges related to risk control refinement and rising ESG compliance costs.