銀行融入ESG發展綠色授信之評估因素

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Title:	銀行融入ESG發展綠色授信之評估因素
Other Titles:	Evaluation Factors for Banks to Integrate ESG into the Development of Green Credit
Authors:	陳志賢 CHEN, CHIH-HSIEN
Contributors:	蔡碩倉 TSAI, SHUO-CHANG 經營管理學系
Keywords:	環境保護;社會責任;公司治理;綠色授信;赤道原則;模糊德菲法;層級分析法 ESG;Green Credit;Equator Principles;Fuzzy Dephi Method;Analytics Hierarchical Principle Method
Date:	2023
Issue Date:	2023-11-22 01:36:13 (UTC+0)
Abstract:	本研究主要探討銀行綠色授信政策是否會導引企業執行ESG與有效降低企業實施ESG抗性，以及現有銀行授信方式是否足以衡量企業實施的決心，探討銀行的授信政策如何接軌政府政策。而主要的研究目的為發展涵蓋ESG的綠色授信關鍵評估因素，包括：傳統授信5P因素，如借款戶因素、資金用途、還款財源、債權保障、授信展望，以及兩項綠色構面，如企業參與ESG的態度、赤道原則。在研究方法上，利用模糊德菲法(FDM)及層級分析法(AHP)來發展綠色授信關鍵評估因素。研究結果發現：首先，在綠色授信7個構面當中，以還款財源的構面權重值25.4%最高，而企業實踐ESG的態度及赤道原則兩個的構面權重值分別為7.0%和8.2%，兩者合計15.2%，低於傳統授信5P的構面權重84.8%，這表示銀行在授信時雖有接軌政府政策及世界的規範，但對於ESG的綠色授信構面重視度較為不足，恐怕無法有效地透過銀行授信政策，來引導企業積極的實施ESG；其次，目前對於綠色授信構面重視度較為不足，主要原因是因為政府的綠色金融政策都是比較偏重規範上市櫃企業，而較為忽略中小企業，所以政府在導引企業實施ESG政策方面，建議應該要涵蓋中小企業；另外，在企業實施ESG的態度及赤道原則的子要素權重值差異不大，這是因為ESG及赤道原則都是政府積極推動的政策，所以銀行對這兩個構面的子要素的重視度不會有太大的差異，這也表示銀行的授信政策是會受到政府政策或國際規範的影響。依據研究發現，本研究提出幾點建議：首先，為了降低企業實施ESG的抗性，建議銀行實施綠色授信應以傳統授信5P為經，以ESG為緯，方能導引企業有效實施ESG，與降低ESG抗性；其次，建議未來銀行進行綠色授信時，可以參考本研究所發展的綠色授信關鍵評估因素，因為這一份關鍵評估因素已經將綠色的構面因素納入評估考量，並建立一個全面性的授信評估標準，所以利用這一份綠色授信關鍵評估因素進行企業授信審查，可以透過銀行授信的力量，來引導企業實施ESG，讓國內企業的經營可以接軌世界的規範；最後，銀行授信評估企業實施ESG決心時，應該要首重企業參與綠色產業的投資，而銀行授信評估企業落實赤道原則，應該首重避免融資給會對社會產生高度外部成本之投資案。 By using the Fuzzy Dephi method (FDM) and Analytics Hierarchical Principle method (AHP), this study constructs and develops a green credit scale that can be used by banks to conduct green credit in the future. Based on the research, we will summarize the current implementation of green credit by banks, and make suggestions for improving both bank credit practices and government policies on green finance. From the collation of expert interviews and literature reviews, the green aspects are the attitude toward enterprises executing ESG and the Equator Principles. The green aspects were combined with the 5 aspects of the traditional credit 5P, and using the expert feedback questionnaire, FDM was used to calculate the fuzzy values for the 31 elements, as a result, three elements were removed from the 31, and then AHP conducts a weight analysis of the expert questionnaire. Among the seven aspects, we found that the weight of payment is 25.4%, while the weight of attitude toward enterprises executing ESG and Equator principles are 7.0% and 8.2%, respectively, for a sum of 15.2%, which is less than the traditional credit 5P weight of 84.8%. This means that although credit policies of bank are in line with government policies and world norms, however there is insufficient attention in green credit, and it will not be possible to effectively guide enterprises to actively implement ESG through bank credit policies. From the research, we found that because of the government's green credit policies are more focused on regulating listed enterprises and ignoring small and medium-sized enterprises (SMEs). Compared with 5Ps there is not sufficient attention on green credit, therefore, the government recommends that SMEs should be covered in guiding enterprises to implement ESG policies. From the research, we also found that there is a few difference in the weight of factors of attitude toward enterprises executing ESG and equator principles, the reason is that both ESG and Equator Principles are policies actively promoted by the government, so banks will not pay much difference in the importance in the aspects and factors. This means that bank credit policies would be affected by government policies or international norms, therefore, in order to reduce the resistance of enterprises to ESG, banks should implement green credit based on the traditional 5Ps and ESG. In the future, when banks carry out green credit, they can refer to the green credit scale developed by this study, because this scale has taken green factors into account and established a comprehensive credit evaluation standard. Using this green credit scale for corporate credit review can guide enterprises to implement ESG through the power of bank credit, so that the operation of domestic enterprises can be in line with the world's norms. Finally, when assessing the ESG commitment of enterprises in bank credit assessment, they should give priority to the participation of enterprises in investment in green industries, and to implement the Equator Principles, bank credit assessment enterprises should first avoid financing investments that will incur high external costs to society.
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