現今由於國際社會經濟快速發展的狀況下，不斷地從事自然資源的開發，致使全球環境社會問題不斷加劇，環境問題已經越來越受到人們的重視。世界各國都在積極尋求利用各種手段來有效地治理和保護環境，金融機構作為各類專案的資金供應者，有責任控制各類專案所可能產生的環境和社會風險，支持永續的經濟發展。2003年由國際社會中知名的大型金融機構共同推出的赤道原則便是利用金融手段來達到保護環境目的的有效方法之一，並發展成為金融業的行業準則。
國際間各國的金融機構已開始回應環境社會問題，更積極地納入考量環境社會因素，反觀我國金融業對環境和社會風險管理以及對國際金融機構間採行標準之認知仍十分有限，大部分的國內金融機構仍未意識到自身的社會責任不僅為維護消費者與股東的權益，對於融資行為所可能產生環境和社會風險尚無基本的概念；此外對於金融業的企業社會責任的概念更僅侷限在從事傳統公益活動的層面。
本文透過對赤道原則及中國綠色信貸的研究，除了明瞭國際社會上金融業對於控制環境和社會風險的手段，並分析我國制定一套屬於金融業的「永續融資綱領」，將金融業對於專案計劃融資程序於以標準化，藉以促進國內金融業積極履行企業社會責任，強化其示範功能，帶動國內產業轉型朝向環境的永續發展目標邁進。
With rapid economic development, members of the international community continually explore for more natural resources; however, this results in the deterioration of the global environment, and, therefore, has brought the world’s attention on the environmental problems and impacts. Countries around the world are seeking all channels and means for managing and protecting the environment effectively. Financial institutions, as providers of funds for all kinds of programs, are held liable for controlling the probable environmental and social risks of various projects and for supporting the substantial economic development. The Equator Principle, launched in 2003 by well-known, global, mega-sized financial institutions in joint cooperation, is one of the effective methods for achieving the environmental protection purpose using financial means, which is now becoming a trade principle of the financial industry.
While the major financial institutions around the world are adopting the environmental and social standards actively, the financial institutions in Taiwan have not taken much action. They are limited in their awareness of environmental and social risk management and in their full understanding of environmental and social standards between financial institutions. The majority of domestic Taiwanese financial institutions have yet to understand their social responsibility, which is much more important than their duty to the interests of their shareholders and consumers. They lack knowledge of the possible environmental and social risks of their financial actions, and their understanding of corporate social responsibility from the financial industry is restricted to the traditional level of public benefit.
Through studying the Equator Principle and Green Credit of China, this study will focus on the means of controlling environmental and social risks for the financial industry in the international community. This study will also analyze the establishing of a set of “Sustainable Banking Guidelines” for the Taiwanese financial industry and standardize the procedure of project financing for the financial industry. By doing so, this study will help the domestic Taiwanese financial industry to perform their corporate social responsibility and also to help the domestic industries to transform themselves for environmentally sustainable development.
