金融業淨零政策之探究

Abstract

近年來，金融機構日益重視落實自身的淨零政策，且藉由貸放資金，推出綠色金融商品，並與客戶議和等方式，引導客戶將資源用於低碳和可持續發展項目。因此，金融業在推動全球經濟朝向綠色轉型和淨零碳排扮演重要角色。本研究係探討金融業自身淨零碳排政策之落實情況為何，本研究亦檢視金融業如何與客戶議和。本研究係以金融業中的銀行、證券及壽險業為研究對象，採用深度訪談方式進行研究。本研究發現，三家金融業均進行範疇一至範疇三碳盤查，且盤查過程符合國際標準，顯示金融業對環境影響的重視。然而，三家金融業者在範疇三的盤查進度，和溫室氣體盤查技術及工具使用有所不同。本研究亦發現，三家金融機構均制定減少範疇一和範疇二排放政策，且訂定與績效連結的年度減排目標；然而，三家金融機構採用具體減碳政策和實施則有所不同。在與客戶議合部分，三家金融業者均積極與投融資客戶進行議合。

Financial institutions have increasingly prioritized implementing their net zero policies in recent years. These institutions have guided their clients in utilizing resources for low-carbon and sustainable development projects by offering funding, launching green financial products, and engaging in collaborative efforts. As a result, the financial sector plays a crucial role in steering the global economy toward a green transformation and achieving net zero carbon emissions. This study explores how the financial sector implements its net zero carbon emission policies and examines how it engages with its clients. The research focuses on the banking, securities, and life insurance sectors within the financial industry, using in-depth interviews as the primary research method.The study finds that the three financial holding companies under investigation have adopted the Greenhouse Gas Protocol, addressing Scope 1 to 3 emissions. This approach aligns with international standards, reflecting the financial sector’s commitment to environmental impact. However, the three institutions vary in their progress regarding Scope 3 inventory and the technologies and tools they use for greenhouse gas inventory management. Additionally, all three financial holding companies have established policies to reduce Scope 1 and Scope 2 emissions, setting annual emission reduction targets tied to performance metrics. Despite these common goals, the specific carbon reduction strategies and their implementation differ across the institutions. Regarding client engagement, the three financial institutions actively engage with their clients to advance sustainable practices.