銀行建制環信評估企業使命之行為研究--以M銀行為例

Translated title of the contribution: A Study of the Enterprise's Mission of the Mega Bank's Environmental Credit Risk Assessment System Influence the Staffs' Behavioral Intension

Gi Shiue, Jiamin Zhao, Yung-Fang Chen

Research output: Contribution to journalArticle

Abstract

企業使命與價評是一個多元化、知識化的概念,企業之「潔淨」如投資 銀行,其對環境的危害及氣候變遷的影響扮演著關鍵角色。企業永續性績效 在非財務報表上的揭露,企業如何將環境議題轉化成公司的競爭力與利基,已為金融市場上衡量企業永續發展的機制。金融銀行業基於本身使命、社會 責 任 與 永 續 發 展 , 勢 必 建 制 環 信 風 險 評 估 (Environmental Credit Risk Assessment, ECRA),鼓勵企業對自然環境友善的專案投資或計畫。本文透過問卷調查方式、根據Ajzen計畫行為理論(TPB)探討行為態度、主觀規範及覺知行為控制對行為意圖的影響因素。結果顯示有七成以上對銀 行環信評估(73.5%)、環境永續發展(78.8%),及社會公益(80.1%)保持正面看 法,「主觀規範」及「自利性」會影響一個人的「態度」,並進而透過「態度」及「覺知行為控制」對「行為意圖」有正向顯著的影響。

The Enterprise’s Mmission and valuation are the conception of the pluralistic knowledge. The cleanliness of the enterprise such as the investment bank plays the key point to protect the environmental sustainability and the temperature of the
world. The performance of the sustainable pursuit and the green accounting of environment will play the mechanism to measure the profit and competitiveness of the company. The bank should establish the criteria of Environmental Credit Risk Assessment (ECRA) system to inspire the investment project, friendly to the nature.
This paper mainly focuses on estimating the staff’s behaviors of Megabank concerning the belief of environmental sustainability, the corporate social responsibility, with the Theory of Planned Behavior (TPB). The result indicates that over seventy percentage has the positively significant relationships among the ECRA(73.5%), the environmental sustainability(78.8%) and the social responsibility(80.1%). The path analysis shows that the subjective normalization will affect the behavioral attitude. The behavioral attitude and the perceived behavioral control affect the behavioral intention and they significantly relate to each other.
Original languageChinese (Traditional)
Pages (from-to)99-116
Number of pages18
Journal遠東學報
Volume26
Issue number1
Publication statusPublished - 2009

Keywords

  • the enterprise's mission
  • green accounting
  • environmental credit risk assessment
  • Theory of Planned Behavior
  • 企業使命
  • 環信評估
  • 計畫行為理論
  • 風險評估

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