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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/87655

    Title: 臺灣銀行業之社會責任信貸研究 : 赤道原則之應用
    Other Titles: The study of social responsibility credit in Taiwanese banking industry : an application of equator principles
    台灣銀行業之社會責任信貸研究 : 赤道原則之應用
    Authors: 趙持勇;Chao, Chih-Yung
    Contributors: 淡江大學會計學系碩士班
    徐志順;Hsu, Chih-Shun
    Keywords: 企業社會責任;社會責任信貸;赤道原則;corporate social responsibility;Social responsibility credit;Equator Principles
    Date: 2012
    Issue Date: 2013-04-13 11:31:12 (UTC+8)
    Abstract: 金融機構為企業資金的重要來源,而企業借款後所從事的各項活動與建設,可能對社會與環境造成不利影響,因此身為資金提供者之金融機構應擔負起監督與管理的角色,透過其貸款審核機制,促使借款企業重視環境及社會責任,避免其活動危害環境與社會利益。基於上述理由,本研究以赤道原則為基礎,檢驗台灣銀行業對企業社會責任的認知,以及社會責任信貸的執行情況。
    Financial institutes are the main sources of enterprises’ capital. In addition, any activities engaged by the corporation after they loaned could cause negative influence toward society and environment. Therefore, financial institutes should take responsibility of supervision and management. Through mechanism of credit verification, financial institutes could facilitate debtors to respect environmental and social responsibility to avoid its activities endangered the environmental and social benefits. Base on the above reasons, this study is based on the Equator Principle to examine the perceptions of corporate social responsibility, and the execution of social responsibility credit in the Taiwanese banking industry.
    This study is conducted by questionnaire. Directors of credit department in Taiwanese banking industry are samples of the study. The result found that banks which possess higher capitalization will emphasize more on environmental issues. And, among directors of credit department in banking industry, female, younger, and elderly directors will care much more about social responsibility credit. Additionally, the directors perceptions toward corporate social responsibility would affect the execution of social responsibility credit. However, because of deficiency in mechanism of social responsibility credit, when Taiwanese banking industry decides loaning capital, they still emphasize on financial performance of its debtors. Yet, their concerns toward social and environmental performance are less than financial performance. Consequently, the extent of execution in social responsibility credit is still slightly low.
    There countless studies about corporate social responsibility nowadays. However, there are few of those studies discuss financial institute’s credit activity. This study is to satisfy the necessity of related literatures. Also, the study is to investigate social responsibility credit in Taiwan, and is helpful of authorities concerned realize deficiency of mechanism of credit verification in Taiwan currently. Therefore, authorities concerned could institute related norms to facilitate financial institutes in Taiwan implement social responsibility credit, and evaluate its international competition.
    Appears in Collections:[會計學系暨研究所] 學位論文

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