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研究生:李麗虹
研究生(外文):Li-hung Lee
論文名稱:國內銀行內部環保之研究
論文名稱(外文):Investigation on the Internal Environmental Activities of Banks
指導教授:翁霓翁霓引用關係
指導教授(外文):Nei Weng
學位類別:碩士
校院名稱:東吳大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
畢業學年度:93
語文別:中文
論文頁數:100
中文關鍵詞:內部環保環境衝擊
外文關鍵詞:internal environmental processenvironmental impact
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管制溫室氣體排放之「京都議定書(Kyoto Protocol)」已於94年2月16日正式成為國際環境規範,面對國際一致要求溫室氣體排放減量的政策,國內企業宜全方位進行各項節能、提高能源使用效率及揭露相關環保資訊以資因應。銀行大都需要寬闊的營業空間,必須耗用大量的紙張、能源、交通運輸及水資源,其總體營運規模對環境所產生的影響實不容忽視。已開發國家一些具有前瞻性眼光的銀行,大都試圖經由內部環保措施降低對環境的衝擊。
本研究主要採用問卷調查法,探討國內銀行實施內部環保的狀況,以本國一般銀行與外商銀行為研究對象,針對所取得之30份有效回卷進行統計分析,並輔以實地觀察法相互印證。實證結果發現:
(一)國內銀行普遍實施紙類減省利用及廢棄物減量的環保措施,但對節省水資源與環保建材之採用則有待加強。而外商銀行比本國銀行注重環保建材之使用,在拒絕使用石綿建材一項的實施情況二者存在明顯差異。
(二)沒有任何一家銀行在國內設有環保部門及從事環境資訊之揭露,只有極少數的銀行擬訂適當之節能計畫及參與環保活動。
(三)國內銀行的資產規模、營運績效或者投入環保經費之多寡,都沒有與內部環保措施之實施度有相當的關聯性。
國外的相關文獻指出,已開發國家的銀行往往運用節約用水、節省耗電、紙類減省使用、廢棄物減量、使用環保建材、鼓勵員工選擇節能之交通工具、採購對環境較為友善的產品及融資政策考量環保風險等內部環保措施,將營運所造成的環境衝擊減至最低,並充分揭露環保政策及相關資訊,對員工廣為宣導環保常識。因此,為因應國際間一致認定「減少溫室氣體排放」為企業永續經營的重要工作之際,國內銀行無論在內部環保措施、環保政策與環保資訊之揭露或環保常識之宣導,都還有很寬廣的努力空間。
The Kyoto Protocol on reducing greenhouse gas emissions was laid down on February 16th, 2005 as a legal regulation for all participating countries. Correspondent to the international trend, domestic businesses shall apply active energy conservation efficient measures. The environmental impacts produced by banks in terms of overall resource consumptions on spatial demands, water and paper use, and energy and transportation resource consumptions, shall not be neglected. Some proactive international banks in developed countries expect to reduce the environmental impacts through their internal environmental management processes.
This study is conducted among local banks and foreign banks by questionnaire investigations of total received 30 effective samples, associated with observation of the operation site of the banks to conclude the status of internal environmental processes in domestic. The results were as follows:
1. More efficient paper consumptions and waste reduction are widely emphasized by banks in domestic, but they need to strengthen to the adoption of saving water and the environmental protection building materials. In addition, the foreign banks have more attention than the local banks at the environmental protection building materials. Adopting the measure of being not to use asbestos materials, there are significant differences of those two groups of banks.
2. There is no bank that engages in establishment of environment-in-charge department and environmental information disclosures.
3. Relative asset size, operating performance, and environmental expenditures of banks in domestic are lack conspicuous relationships with their internal environmental programs.
目錄
圖目錄.....................................................
表目錄.....................................................
第一章 緒論...............................................
第一節 研究背景及動機..........................................
第二節 研究問題與研究目的......................................
第三節 論文架構與研究流程......................................
本章註釋.........................................................
第二章 文獻探討..........................................
第一節 有關金融機構內部環保之研究..............................
第二節 先進國家金融機構實施環保之具體作法......................
本章註釋.........................................................
第三章 研究設計與方法....................................
第一節 研究設計................................................
第二節 問卷與觀察事項設計......................................
第三節 研究分析方法............................................
第四章 研究分析與成果....................................
第一節 研究資料之蒐集過程......................................
第二節 問卷調查結果之統計分析..................................
第三節 實地觀察結果之統計分析..................................
第四節 瀏覽網站資訊之結果分析..................................
第五節 研究發現.... ...........................................
本章註釋.........................................................
第五章 結論與建議........................................
第一節 研究結論................................................
第二節 研究限制................................................
第三節 研究建議................................................
本章註釋.........................................................
參考文獻..................................................
附錄:一、問卷調查表.........................................
二、觀察事項表.........................................

圖目錄
圖1-1研究流程圖................................................
圖4-1本國銀行及外商銀行內部環保實施狀況比較圖...................

表目錄
表1-1 國內8家銀行93年電腦、水電及紙張用量統計表...................
表1-2 國內公司登記現有家數及資本額統計表............................
表2-1 德國及瑞士六家金融機構的內部環保負荷統計表......................
表2-2 德意志銀行營業消耗統計表....... ............ ...............
表2-3 VanCity信用合作社的供應商家數統計表.............................
表2-4 VanCity信用合作社的供應商所在地(2001)統計表......................
表2-5 VanCity信用合作社的電力耗用統計表.............................
表2-6 VanCity信用合作社的燃料耗用統計表...............................
表2-7 VanCity信用合作社的紙張使用統計表.............................
表2-8 VanCity信用合作社的廢棄物產生及回收量統計表..................
表2-9 VanCity信用合作社的員工通勤方式統計表.......................
表2-10 金融機構內部環保措施彙整表.....................................
表4-1 問卷回收數及填答者職務分析表................................
表4-2 職位、資產規模、稅前損益、環保支出與環保措施執行度之分析表....
表4-3 設環保部門處理環保相關事務情形表............................
表4-4 每年環保支出數額表...............................................
表4-5 每年環保支出用途表...............................................
表4-6 推行環境保護之動因統計表.........................................
表4-7 推行節能計畫情形表............................................
表4-8 辦公室環保宣導方式統計表....................................
表4-9 採用節能高效率產品情形表...................................
表4-10 實施節約用電措施之統計分析表...............................
表4-11 興建或修繕建築物時把環保建材列入考量之統計分析表................
表4-12 實施節約用水措施之統計分析表....................................
表4-13 實施紙類用品減省利用之統計分析表............................
表4-14 實施維護環境空氣品質措施之統計分析表....................... ..
表4-15 實施融資政策考量環保風險之統計分析表.........................
表4-16 實施廢棄物減量措施之統計分析表..............................
表4-17 實施選擇具環保實效的廠商作為商業交易伙伴之統計表.................
表4-18 半數以上之銀行其環保措施執行度達50%統計表..................
表4-19 檢定結果達顯著水準之環保措施彙總表.............................
表4-20 八大項環保措施執行情況之分析彙總表.........................
表4-21 問卷信度分析表..................................................
表4-22 實地觀察結果統計表.............................................
表4-23 實地觀察與問卷調查結果比較表.................................
表4-24 國內金融業環境資訊揭露家數統計表...........................
表4-25 國內銀行環境資訊揭露明細表.................................
表4-26 國內外銀行揭露內部環保項目之比較表...........................
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