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研究生： 陶翠安
Dao, Thuy-An
論文名稱： 有關越南銀行的ESG
About the ESG of Vietnamese Banks
指導教授： 蔡政憲
Jason Tsai
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2024
畢業學年度： 112
語文別： 英文
論文頁數： 71
中文關鍵詞： 治理 、環境 、社會及 、銀行
相關次數： 點閱：18  下載：0 
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    • 本研究調查了環境、社會和治理 (ESG) 政策與銀行績效之間的聯繫，特別關注 2017 年至 2021 年的淨利差 (NIM)，其中包括 COVID-19 大流行期間。該研究採用混合方法（定量和定性），調查了歐洲、美國和台灣 ESG 表現最佳的銀行的 ESG 政策，並採訪了越南銀行經理。關於計量經濟學問題並收集最可信的結果，結果顯示差異化國家資訊管理與環境支柱之間存在積極且顯著的聯繫。 根據這項研究，我們可以看到，仍然有一些與ESG相關的行動可以幫助銀行在困難時期減少損失。
    Běn yánjiū diàochále huánjìng, shèhuì hé zhìlǐ (ESG) zhèngcè yǔ yínháng jīxiào zhī jiān de liánxì, tèbié guānzhù 2017 nián zhì 2021 nián de jìnglì chā (NIM), qízhōng bāokuò COVID-19 dà liúxíng qíjiān. Gāi yánjiū cǎiyòng hùnhé fāngfǎ (dìngliàng hé dìngxìng), diàochále ōuzhōu, měiguó hé táiwān ESG biǎoxiàn zuì jiā de yínháng de ESG zhèngcè, bìng cǎifǎngle yuènán yínháng jīnglǐ. Guānyú jìliàng jīngjì xué wèntí bìng shōují zuì kě xìn de jiéguǒ, jiéguǒ xiǎnshì chāyì huà guójiā zīxùn guǎnlǐ yǔ huánjìng zhīzhù zhī jiān cúnzài jījí qiě xiǎnzhù de liánxì. Gēnjù zhè xiàng yánjiū, wǒmen kěyǐ kàn dào, réngrán yǒu yīxiē yǔ ESG xiāngguān de xíngdòng kěyǐ bāngzhù yínháng zài kùnnán shíqí jiǎnshǎo sǔnshī.

    This study investigates the link between environmental, social, and governance (ESG) policies and bank performance, with a particular focus on Net Interest Margin (NIM) from 2017 to 2021, which includes the COVID-19 pandemic period. Using a mixed-methods approach (quantitative and qualitative), the study investigates ESG policies of top ESG-performing banks in Europe, the United States, and Taiwan and includes interviews with Vietnamese bank managers. Regarding econometric issues and collecting the most credible result, the results show a positive and significant linkage between differencing NIM and the Environmental pillar. Based on this study, we can see that there are still actions related to ESG that could help the bank lessen the loss during difficult times.

    1. INTRODUCTION 1

    2. BEST ESG PRACTICES FROM THE EUROPEAN UNION, THE UNITED STATES OF AMERICA, AND TAIWAN 6
    2.1 The European Union 6
    2.1.1 European Union policies on ESG in the Banking sector 6
    2.1.2 Strategies from the ten highest ESG score banks 9
    2.2 The United States of America (USA) 18
    2.2.1 The United States of America (USA) policies on ESG in the Banking sector 18
    2.2.2 Strategies from the ten highest ESG score banks 20
    2.3 Taiwan 29
    2.3.1 Taiwan policies on ESG in the Banking sector 29
    2.3.2 Strategies from the five highest ESG score banks 30

    3. IMPACT OF ESG ON BANK PERFORMANCE:
    A QUANTITATIVE STUDY 37
    3.1 Literature Review 37
    3.2 Methodology and Data 38
    3.2.1 Methodology 38
    3.2.2 Data 39
    3.3. Findings 41
    3.3.1 Descriptive statistics 41
    3.3.2 Correlation 42
    3.3.3 Regression 44
    3.4 Conclusion 49

    4. INTERVIEWS WITH SEVERAL VIETNAMESE BANKS 50
    4.1 Data and Methodology 50
    4.2 Findings 53
    4.2.1 Question 1: What are your bank’s ESG strategies/policies? 53
    4.2.2 Question 2: Who will implement these strategies/policies? 54
    4.2.3 Question 3: When did your bank apply these strategies/policies? 55
    4.2.4 Questions 4 & 5: What and how did/do your bank conduct these strategies/policies? 56
    4.2.5 Question 6: What measures is your bank taking to raise awareness of ESG issues? 57
    4.3 Conclusion 59

    5. RECOMMENDATIONS FOR VIETNAMESE BANKS 61
    5.1 Challenges in ESG application for Vietnamese banks 61
    5.2 Suggestions for Regulation 62
    5.3 Recommendations for Vietnamese banks 63

    REFERENCES 67

    APPENDIX 70

    List of 40 banks in the EU, USA, and Taiwan for the quantitative study 70

    1. ESG reports from 25 banks.
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    8. Catherine M. Clarkin, Melissa Sawyer, and Joshua L. Levin, Sullivan & Cromwell LLP. (2020). The Rise of Standardized ESG Disclosure Frameworks in the United States. Retrieved from https://corpgov.law.harvard.edu/: https://corpgov.law.harvard.edu/2020/06/22/the-rise-of-standardized-esg-disclosure-frameworks-in-the-united-states/
    9. Center, T. C. (n.d.). ESG Introduction. Retrieved from https://cgc.twse.com.tw: https://cgc.twse.com.tw/frontEN/responsibility
    10. Chounee, D. (2023). The Impact of ESG On the Performance of European Banks During the Covid-19 Pandemic. 46th ISTANBUL International Conference on Studies in “Humanities, Social Sciences and Management. ISTANBUL.
    11. Commission, E. (n.d.). Corporate sustainability and responsibility. Retrieved from Internal Market, Industry, Entrepreneurship and SMEs: https://single-market-economy.ec.europa.eu/industry/sustainability/corporate-sustainability-and-responsibility_en#esg-environmental-social-and-corporate-governance
    12. Eddie Chan, Helen Hai-Ning Huang. (2024). ESG in Taiwan: a new dawn or just ‘flowers in the mirror’? Retrieved from https://www.iflr.com/: https://www.iflr.com/article/2d14lj79tmu66vnpk0b28/sponsored/esg-in-taiwan-a-new-dawn-or-just-flowers-in-the-mirror
    13. Financial Supervisory Commission Republic of Taiwan. (n.d.). Retrieved from https://www.fsc.gov.tw/ch/index.jsp
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    15. Liu, J. a. (2023). Does ESG performance reduce banks’ nonperforming loans? Finance Research Letters.
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    17. LSEG, M. (n.d.). LSEG ESG Scores. Retrieved from lseg.com: https://www.lseg.com/en/data-analytics/sustainable-finance/esg-scores
    18. Mana Behbin, Kelly L.Gibson, Elizabeth S.Goldberg. (2024). ESG INVESTING: THE US REGULATORY PERSPECTIVE. Retrieved from morganlewis.com: https://www.morganlewis.com/pubs/2024/03/esg-investing-the-us-regulatory-perspective
    19. MATTHEW BISANZ,ANDREW OLMEM,. (2022). PRINCIPLES FOR US ESG REGULATION RELEASED BY AMERICAN BANKERS ASSOCIATION. Retrieved from mayerbrown.com: https://www.mayerbrown.com/en/insights/publications/2022/06/principles-for-us-esg-regulation-released-by-american-bankers-association
    20. Nina Lakhani and Dominic Rushe. (2024). US banks abandon ‘bare minimum’ environmental standards project, alarming climate groups. https://www.theguardian.com/.
    21. Rocío Redondo Alamillos and Frédéric de Mariz. (2022). How Can European Regulation on ESG Impact Business Globally? Journal of Risk and Financial Management.
    22. Tseng Ken-Ying, Helen Huang Hai-Ning. (n.d.). A regional comparison of ESG regulations: Taiwan. Retrieved from https://law.asia: https://law.asia/comparison-of-esg-regulations-taiwan/
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    25. Yuen. (2022). The environment, social and governance (ESG) activities and profitability under COVID-19: evidence from the global banking sector. Journal of Economics and Development.

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