| 關 鍵 詞： |
赤道原則；公司社會責任；金融業；融資；金融機構 |
| 中文摘要： |
公司社會責任議題近來受到各界普遍的重視，金融業因產業特性迥異於其他產業，其身為企業資金的主要供給者，如其能夠透過資金借貸之過程，拒絕提供貸款給不遵循社會責任或環境保護責任的企業，勢必能夠鼓勵企業更關注其社會責任之履行。為避免金融機構專案融資所可能產生的社會與環境問題，國際主要金融機構與國際金融公司提出赤道原則，作為金融業者處理專案融資有關審查決定、評估與管理之基本處理架構。而赤道原則陸續被全球金融機構所接受採納，並成為金融機構是否履行公司社會責任的重要參考指標。
本文將自公司社會責任之意涵談起，分析金融機構履行公司社會責任之重要性，並探討赤道原則之內容及其與金融機構實踐公司社會責任之關聯性，進而檢視國內金融機構實踐公司社會責任之現狀，最後建議我國金融業應接受赤道原則，方能與國際接軌，並進一步實踐公司社會責任。
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| 英文關鍵詞： |
Equator Principles；Corporate social responsibility；Financial industry；Finance；Financial institution |
| 英文摘要： |
Corporate social responsibility (CSR) has been gaining increasing importance and attention in the international community in recent years. It has particular significance in the financial industry, since banks are in a position to encourage CSR by refusing to lend to companies that are unwilling or unable to comply with comprehensive processes aimed at ensuring that loans are used in a socially responsible manner and according to sound environmental management practices. In order to ensure that bank-financed projects comply with these aims, ten leading banks announced the adoption of the Equator Principles as a financial industry benchmark for determining, assessing and managing social and environmental issues in project financing. Subsequently, more and more financial institutions have adopted the Equator Principles, which have become an important standard for evaluating whether a financial institution performs its social responsibility.
This study begins with an examination of the concept of CSR and analysis of the importance of the implementation of CSR by financial institutions. It next discusses the content of the Equator Principles and their relationship with CSR as put into practice by financial institutions. After examining how financial institutions in Taiwan carry out CSR, the study concludes with the suggestion that Taiwan，s financial institutions should adopt the Equator Principles as a means of enhancing their international alignment and improving the performance of their social responsibility.
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| 目 次： |
壹、前言
貳、金融機構履行公司社會責任之重要性與特殊議題
參、赤道原則與金融機構實踐公司社會責任之關係
肆、對我國金融業之啟示
伍、結論
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