ESG 永續發展下之金融授信風險評估架構探討

Abstract

當全球為了永續發展而使 ESG 成為一股潮流時，金融業因其行業的特性，對人類永續的推動應負較大之社會責任，選擇以加入赤道原則協會將赤道原則納入授信風險評估架構，來符合 ESG 永續評鑑的標準。為了釐清此一作法之合理性及可行性，本研究以質性研究的方式，運用深度訪談蒐集資料，而這些資料的分析結果顯示將赤道原則納入授信風險評估架構是合理且可行，惟目前金融授信普遍採用的授信 5P 風險評估架構不足以應付赤道原則的要求。對此，本研究提出以涵蓋赤道原則之「擴大授信 5P 風險評估架構」來代替原有的「授信 5P 風險評估架構」作為授信風險審核的依據。

The arising global interest towards sustainable development has evoked an ESG uptrend. The financial sector, as a result of its industry characteristics, has a bigger role as part of its social responsibility to provide aid towards the advancement of sustainable development taking initiative to become a signatory of the Equator Principles and adopt the Equator Principles towards its credit evaluation framework to fulfil the standards of ESG when financing projects.In seeking clarity on the reasonableness and feasibility of this initiative, this research highlights the insufficiencies of the existing 5P risk assessment framework in relation to the Equator Principles from a qualitative perspective through research based on comprehensive and thorough interviews. Consequently, the research will also introduce the “Extended 5P Credit Risk Assessment Framework” encompassing the Equator Principles to replace the existing “5P Credit Risk Assessment Framework” which forms the basis of credit risk evaluation.