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| Title: | 台灣銀行業發展永續授信的趨勢與挑戰
Trends and Challenges in Developing Sustainable Lending in Taiwan's Banking Industry |
| Authors: | 陳昭銘
Chen, Chao-Ming |
| Contributors: | 呂桔誠
林士貴
Lyu, Jye-Cherng
Lin, Shih-Kuei
陳昭銘
Chen, Chao-Ming |
| Keywords: | 永續授信
大型語言模型
多層次轉型理論
制度化
Sustainable Lending
Large Language Models
Multi-Level Perspective
Institutionalization |
| Date: | 2025 |
| Issue Date: | 2025-09-01 15:30:53 (UTC+8) |
| Abstract: | 本研究旨在探討台灣銀行業永續授信制度化之現況、制度落差與轉型挑戰，並結合多層次轉型理論（Multi-Level Perspective, MLP）與轉型治理視角，解析制度建構之歷程與阻力結構。研究對象選取六家具代表性之銀行個案，依據六大制度構面（治理主體性、制度依據完整性、產品誘因創新性、ESG整合深度、資訊揭露一致性與制度成熟度與對應性）進行檢核與比較，評估其制度化成熟度與揭露落實程度。
本研究建構一套結構化之永續授信制度檢核表，並進一步引入大型語言模型（Large Language Models, LLM）—包含 ChatGPT、Gemini 與 Perplexity—作為制度文件語義解析與評級歸類之輔助工具，與研究者判讀結果進行交叉驗證。分析結果顯示：台灣銀行業在治理機制與揭露透明度方面已奠定良好基礎，惟在制度依據整合、誘因設計與ESG風控內建等關鍵構面，仍呈現不一致性與發展斷層。LLM 評估結果與人工判讀在部分構面高度一致，然在政策邏輯與非結構性文字解析上仍有落差，顯示未來制度評核可採「人機協同」機制提升效率與一致性。
整體而言，制度化進程須同時仰賴外部監理壓力與內部組織能量之互補運作。本研究除提出可操作之制度評估工具，亦揭示制度推動所需之治理協同與誘因再設計方向，對後續監理架構強化、政策工具設計與銀行內部調整策略具參考價值。
This study investigates the current state, institutional gaps, and transition challenges of sustainable lending institutionalization in Taiwan's banking sector. Anchored in the Multi-Level Perspective (MLP) and transformative governance framework, the research analyzes the development and structural bottlenecks of sustainability-related credit systems. Six representative banks were selected for case analysis. A structured assessment was conducted across six institutional dimensions: governance structure, regulatory alignment, incentive innovation, ESG integration, disclosure consistency, and institutional maturity.
A sustainability credit assessment framework was developed based on these six dimensions. Furthermore, this study incorporates large language models (LLMs)—including ChatGPT, Gemini, and Perplexity—as semantic evaluators to assist human raters in analyzing public disclosures and classifying institutional maturity using a quartile-based scoring method. The results indicate that while Taiwanese banks have made progress in governance and disclosure, significant gaps remain in regulatory alignment, ESG risk integration, and incentive design. Evaluation consistency between LLMs and human analysts was high in certain areas, though divergences appeared in interpreting implicit policies and fragmented textual structures. This suggests a promising role for human–AI collaboration in future institutional diagnostics.
Overall, successful institutionalization of sustainable lending requires both external regulatory pressure and internal organizational capability. This research contributes a reproducible assessment tool and provides empirical insights into governance coordination and policy redesign for advancing sustainable finance implementation. |
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| Description: | 碩士
國立政治大學
國際金融碩士學位學程
112zb1062 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112ZB1062 |
| Data Type: | thesis |
| Appears in Collections: | [國際金融碩士學位學程] 學位論文
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