| Abstract: | 聯合國延續千禧年發展目標(Millennium Development Goals, MDGs)概念，重新提出全球永續發展目標(Sustainable Development Goals, SDGs)，作為未來十五年(2016-2030年)的永續發展議題，企業則是扮演著關鍵的角色。當前，企業並非完全充分理解SDGs的深度與內涵，因此無法掌握SDGs所帶來的商機與新市場。因此，本研究以共享價值的觀點為基礎，蒐集入選道瓊永續指數的金融業(銀行業、保險業、多元金融業)，呼應聯合國永續發展目標(UN SDGs)的行動作法，建構共享價值的商業模式。本研究採用內容分析方法，探討金融業呼應SDGs的現況與實踐的行動方案，分析樣本為2016-2018年間入選DJSI的金融業共93家，資料來源為公開發行的企業社會責任/永續報告書或整合性報告書。研究結果顯示，73.1%金融業公開聲明呼應SDGs，其中僅有50%金融業針對SDGs做出承諾，擬定短中長期目標。最受到金融業關注的前五個SDGs，分別為SDGs 13 (氣候行動)、SDGs 8 (就業與經濟成長)、SDGs 5 (性別平等)、SDGs 4 (教育品質) 與SDGs 9 (工業、創新與基礎建設)，皆有將近七成的金融業呼應此些目標。在共享價值商業模式上，本研究經由金融業呼應SDGs的行動方案，從核心業務與非核心原則中歸納負責任的投資/放款、金融包容性、ESG商品、專業諮詢、女性賦權、社會公益、員工福祉、人才發展、人權與資源管理等十項，供決策者依據企業商業模式或需求，擬定SDGs的呼應目標與實踐作法，實現共享價值。關鍵字：SDGs、金融產業、商業模式
The United Nations continues the Millennium Development Goals (MDGs) concept, Resubmit of Sustainable Development Goals (SDGs), as a sustainable development issue for the next fifteen years (2016-2030).The company plays a key role. At present, company does not fully understand the depth and connotation of SDG, so they cannot grasp the business opportunities and new markets brought by SDGs. Therefore, this study is based on the shared value perspective, this study collects the financial Sector (banks, insurance, and diversified financials) selected for the Dow Jones Sustainability Index, respond the UN's Sustainable Development Goals (UN SDGs) construction a business model of shared value.The study uses content analysis method, exploring the current situation and practice of the financial sector in course of action to SDGs, The analysis sample is 93 financial companies selected for DJSI in 2016-2018, source of information is a public issued CSR / sustainable report or an integrated report. Research indicates that 73.1% of the financial Sector public statement responses SDGs, only 50% of the financial Sector is committed to SDGs, formulating short, medium and long-term goals. The top five SDGs that are most concerned by the financial Sector, SDGs 13 (climate action), SDGs 8 (employment and economic growth), SDGs 5 (gender equality), SDGs 4 (educational quality) and SDGs 9 (industrial, innovation and infrastructure), Nearly 70% of the financial Sector responds to these goals.In the shared value business model, this study responds to the course of action to SDGs through the financial Sector. Inductive principles are from core business and non-core business, which have ten items Responsible investment/lending, financial inclusion, ESG products, Professional consultation, Empowerment of women, Social welfare, Employee well-being, Cultivation of talent, Human rights and resource management. Provide decision makers based on business model or demand, formulating the responds goals and practices of SDG to achieve shared value.Keywords: SDGs, financial Sector, business model |
