聯合國早於1987年於「我們共同的未來」報告中即提出「既能滿足我們現今的需求，同時又不損及後代子孫滿足他們的需求」之永續發展概念，然而，直至聯合國通過《巴黎協定》，同時伴隨近年陸續發生之極端氣候事件後，永續發展及氣候變遷議題才真正地得到重視，另一方面，作為永續發展支持工具之永續金融也從「赤道原則」、「責任投資原則」一路發展至近年之「責任銀行原則」，形成永續金融之國際規範體系。
歐盟於2019年12月發布「歐洲綠色新政」，承諾2050年成為第一個氣候中和大陸，隨後並將2050年氣候中和目標寫入《歐洲氣候法》。歐盟也透過「永續金融成長行動計畫」，提出包含《歐盟分類規範》、《歐洲綠色債券標準》、《永續金融揭露規範》及《企業永續報告指令》等規範作為永續金融框架，支持歐盟進行全面轉型。
我國甫於2022年3月提出「臺灣2050淨零排放路徑」，將2050年淨零排放目標納入《氣候變遷因應法》草案，並推動臺灣轉型。我國也將透過「綠色金融行動方案2.0」、「綠色金融行動方案3.0」等金融政策，建構永續金融生態體系，將資金引入綠色、永續產業，以利達成臺灣2050年淨零排放目標。本論文將檢視我國目前銀行業之永續金融政策、規範與國際或歐盟有無落差或不足之處，並提出接軌國際之建議作法，以供我國借鑒。
As early as in 1987, the United Nations had mentioned the concept of sustainable development that "meets the needs of the present without compromising the ability of future generations to meet their own needs" in "Our Common Future". However, the issue of sustainable development and climate change did not get real attention until the Paris Agreement and the extreme climate events that have occurred successively in recent years. On the other hand, the sustainable finance as a supporting tool of sustainable development has developed all the way from "Equator Principles" to "Principles for Responsible Investment" and "Principles for Responsible Banking" in recent years, forming an international normative system.
The European Union released the "European Green Deal" in December 2019, promising to be the first climate-neutral continent by 2050, and set the 2050 climate-neutral target into the "European Climate Law" subsequently. The EU also took the " Action Plan: Financing Sustainable Growth " which includes the " EU Taxonomy Regulation", "European Green Bond Standard", " Sustainable Finance Disclosure Regulation" and "Corporate Sustainability Reporting Directive" as the sustainable financial framework to support the comprehensive transitions of the EU.
Taiwan just released "Taiwan’s Pathway to Net-Zero Emissions in 2050" in March 2022, incorporating 2050 net-zero emissions target into the draft of "Climate Change Response Act" and promoting the transitions in Taiwan as well. Taiwan will also build a sustainable financial ecosystem through financial policies such as the "Green Finance Action Plan 2.0" and "Green Finance Action Plan 3.0", and introduce funds into green and sustainable industries to achieve the 2050 net-zero emission target. This doctoral dissertation will examine whether there is a gap or inadequacy between Taiwan and the international or EU, and give suggestions for international integration for Taiwan’s reference.
