本研究旨在探索金融業，尤其是銀行業在環境保護與永續發展領域中角色的演變。過往研究普遍將金融業視為環境影響中性的產業，然而近期研究指出，銀行實際上透過兩個途徑對環境產生影響：其一是透過融資決策所產生的間接影響(Jeucken, 2001; Scholtens and Dam, 2007)，其二是透過自身營運實踐所產生的直接影響。值得注意的是，研究顯示銀行的環境責任表現與其企業聲譽及客戶忠誠度具有正向關聯(Dell'Atti et al., 2017)。

在此脈絡下，本研究聚焦探討台灣銀行業的綠化採納行為，涵蓋能源管理、電子化服務及無紙化營運等層面，藉此了解這些永續實踐如何影響銀行營運及其利害關係人，並探究其在環境保護推動過程中扮演的策略性角色。本研究為深入理解銀行業在永續發展進程中的功能提供實證基礎。

研究架構採用DiMaggio and Powell (1983)的制度理論觀點，並參考Bukhari et al.,(2021)的模型加以調整，探討台灣銀行業採納綠化行為的影響因素及其成效。隨著全球對環境議題的關注與日俱增，銀行業的環境責任實踐愈發重要。本研究著重於兩個面向：其一是評估綠化採納行為對銀行營運效率及品牌形象的影響；其二是從制度理論的視角，分析客戶、同業及社會大眾三種壓力如何引導銀行採取綠化行為。

研究以台灣銀行業從業人員為調查對象，蒐集292份有效問卷，運用LISREL進行資料分析。研究結果顯示，在效益層面上，銀行採納綠化行為確實能顯著提升其品牌形象與營運效率，印證環境責任實踐對銀行經營確實具有實質效益。在制度壓力方面，研究發現社會壓力及客戶壓力對銀行採納綠化行為具有顯著的正向影響，驗證了社會規範壓力與客戶強制壓力的作用機制。然而，同業間的模仿壓力影響並不顯著，這可能是因為缺乏統一標準，或基於差異化策略的考量所致。

This study investigates the evolving role of the financial industry, particularly the banking sector, in environmental protection and sustainable development. While traditional research viewed the financial industry as environmentally neutral., recent studies indicate that banks impact the environment through two pathways: indirectly through financing decisions (Jeucken, 2001; Scholtens and Dam, 2007) and directly through their operational practices. Notably, research demonstrates a positive correlation between banks' environmental responsibility performance and their corporate reputation and customer loyalty (Dell'Atti et al., 2017).
In this context, this study focuses on Green Banking Adoption in Taiwan's banking sector, encompassing energy management, digital services, and paperless operations, to understand how these sustainable practices influence bank operations and their stakeholders, while exploring their strategic role in promoting environmental protection. This study provides empirical evidence for understanding the banking industry's function in the sustainable development process.
The research framework adopts DiMaggio and Powell's (1983) institutional theory perspective and modifies Bukhari et al.,'s (2021) model to examine the influencing factors and effectiveness of Green Banking Adoption in Taiwan's banking sector. As global attention to environmental issues intensifies, banks' environmental responsibility practices become increasingly crucial., This study emphasizes two aspects: first, evaluating the impact of Green Banking Adoption on banks' operational efficiency and brand image; second, analyzing how customer, competitor, and community pressures guide banks' adoption of green practices from an institutional theory perspective.
The study surveyed banking sector employees in Taiwan, collecting 292 valid questionnaires and analyzing the data using LISREL. The findings reveal that in terms of benefits, Green Banking Adoption significantly enhances both brand image and operational efficiency, confirming the substantial benefits of environmental responsibility practices for bank operations. Regarding institutional pressures, the study finds that community pressure and customer pressure have significant positive influences on Green Banking Adoption, validating the mechanisms of normative pressure from community and coercive pressure from customers. However, mimetic pressure from competitors shows no significant influence, possibly due to the lack of unified standards or considerations of differentiation strategy.

目錄
目錄	i
表目錄	iii
圖目錄	iv
第一章：緒論	1
第一節 研究背景	1
第二節 研究動機	3
第三節 研究目的	5
第四節 研究範圍及對象	5
第五節 研究流程	6
第二章：理論與文獻探討	7
第一節	銀行綠化採納行為定義及相關文獻	7
第二節	制度理論與銀行綠化採納行為關係的相關文獻	8
第三節 銀行綠化行為對營運效率和品牌形象的影響之相關文獻	14
第三章 研究設計	18
第一節	研究架構	18
第二節	研究假說	20
第三節 研究變數之操作性定義與衡量問項	24
第四節 研究方法	30
第五節 資料分析方法	32
第四章 資料分析與結果	39
第一節 敘述性統計分析結果	39
第二節 結構方程模式分析	48
第五章 研究結論與發現	60
第一節 研究結論	60
第二節 研究發現	62
第三節 研究限制與未來研究建議	65
參考文獻	66
中文文獻：	66
英文文獻：	66
中英文網路文獻：	71
附錄：研究問卷	73

表目錄
表2-1強制性壓力與銀行綠化採納之行為關係相關研究彙整表	10
表2-2模仿性壓力與銀行綠化採納之行為關係之相關研究彙整表	12
表2-3規範性壓力與銀行綠化採納之行為之相關研究彙整表	13
表2-4銀行綠化行為對營運效率影響之相關研究彙整表	14
表2-5銀行綠化採納行為對品牌形象影響之相關研究彙整表	16
表3-1本研究之研究假說彙整表	23
表3-2客戶壓力的操作性定義與衡量問項	24
表3-3同業壓力的操作性定義與衡量問項	25
表3-4社會壓力的操作性定義與衡量問項	26
表3-5綠化採納行為的操作性定義與衡量問項	27
表3-6銀行營運效率的操作性定義與衡量問項	28
表3-7銀行品牌形象的操作性定義與衡量問項	29
表3-8問卷發放與回收情形彙整表	31
表3- 9LISREL參數符號說明	34
表3-10整體模式之配適度指標彙整表	37
表4-1整體有效樣本之性別分佈	40
表4-2整體有效樣本之年齡分佈	41
表4-3整體有效樣本之婚姻分佈	42
表4-4整體有效樣本之教育程度分佈	43
表4-5整體有效樣本之每月可支配所得分佈	44
表4-6整體有效樣本之所屬銀行分佈	45
表4-7整體有效樣本之金融業服務年資分佈	47
表4-8線性結構模型之相關參數說明	50
表4-9樣本之配適度衡量結果	53
表4-10整體衡量模式之評估	54
表格4-11整體樣本之假說驗證結果	58

圖目錄
圖1-1研究流程	6
本研究之研究架構圖3-1	19
圖4-1本研究之整體模式線性結構圖	49
圖4-2整體樣本路徑結構分析圖	59

中文文獻：
周文賢（2004）。《多變量統計分析：SAS/STAT使用方法》。台北市：智勝文化事業股份有限公司。
林怡萱（2023）。《純素保養品購買意圖之研究》［未出版之碩士論文］。淡江大學國際企業學系碩士班。
邱皓政（2011）。《結構方程模式：LISREL/SIMPLIS原理與應用》。台北市：雙葉書廊。
黃芳銘（2015）。《結構方程模式理論與應用》。台北市：五南圖書出版股份有限公司。
楊俊宏（2024）。《台灣金融與半導體公司減碳策略研究》。台北市：淡江大學企業管理學系。
英文文獻：
Aguinis, H., and Glavas, A. (2012). What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of Management, 38(4), 932-968. https://doi.org/10.1177/0149206311436079
Bagozzi, R. P., and Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74-94. https://doi.org/10.1007/BF02723327
Bansal., P., and Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal., 43(4), 717-736. https://doi.org/10.2307/1556363
Bentler, P. M. (1995). EQS structural equations program manual., Multivariate Software.
Bentler, P. M., and Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological Bulletin, 88(3), 588-606. https://doi.org/10.1037/0033-2909.88.3.588
Bose, S., Khan, H. Z., Rashid, A., and Islam, S. (2018). Corporate social responsibility and firm performance: The role of innovation. Journal of Business Research, 85, 71-80. https://doi.org/10.1016/j.jbusres.2017.12.014
Brammer, S., Jackson, G., and Matten, D. (2012). Corporate social responsibility and institutional theory: New perspectives on private governance. Business and Society, 51(1), 1-23. https://doi.org/10.1177/0007650311431588
Bukhari, S. A. A., Hashim, F., and Amran, A. (2021). Pathways towards green banking adoption: Moderating role of top management commitment. International Journal of Ethics and Systems, 38(2), 286-315. 
Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967. https://doi.org/10.5465/amr.2007.25275684
Carnevale, C., and Mazzuca, M. (2014). Sustainability report and bank valuation: Evidence from European stock markets. Business Ethics: A European Review, 23(1), 69-90. 
Commons, J. R. (1934). Institutional economics: Its place in political economy. Macmillan.
Dell’Atti, S., Trotta, A., Iannuzzi, A. P., and Demaria, F. (2017). Corporate social responsibility engagement as a determinant of bank reputation: An empirical analysis. Corporate Social Responsibility and Environmental Management, 24(6), 589-605
Delmas, M., and Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business and Society, 43(3), 264-287. https://doi.org/10.1177/0007650304268065
DiMaggio, P. J., and Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160. https://doi.org/10.2307/2095101
Durkheim, E. (1893/1997). The division of labor in society (L. A. Coser, Trans.). Free Press. (Original work published 1893).
Fernando, S., and Lawrence, S. (2014). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory, and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149–178.
Forcadell, F. J., and Aracil, E. (2017). European banks' reputation for corporate social responsibility. Corporate Social Responsibility and Environmental Management, 24(1), 1–14. https://doi.org/10.1002/csr.1392
Friedland, R., and Alford, R. R. (1991). Bringing society back in: Symbols, practices, and institutional contradictions. In W. W. Powell and P. J. DiMaggio (Eds.), The new institutionalism in organizational analysis (pp. 232–263). University of Chicago Press.
Galbreath, J. (2009). Building corporate social responsibility into strategy. European Business Review, 21(2), 109–127. https://doi.org/10.1108/09555340910940123
Gond, J. P., El Akremi, A., Swaen, V., and Babu, N. (2017). The psychological microfoundations of corporate social responsibility: A person-centric systematic review. Journal of Organizational Behavior, 38(2), 225–246. https://doi.org/10.1002/job.2170
Greening, D. W., and Turban, D. B. (2000). Corporate social performance as a competitive advantage in attracting a quality workforce. Business and Society, 39(3), 254–280. https://doi.org/10.1177/000765030003900302
Hair, J. F., Anderson, R. E., Tatham, R. L., and Black, W. C. (1998). Multivariate data analysis (5th ed.). Prentice Hall.
Hoejmose, S. U., Brammer, S., and Millington, A. (2014). Green supply chain management: The role of trust and top management in B2B and B2C markets. Industrial Marketing Management, 43(4), 525–535. https://doi.org/10.1016/j.indmarman.2014.02.002
Hu, L. T., and Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural Equation Modeling: A Multidisciplinary Journal., 6(1), 1–55. https://doi.org/10.1080/10705519909540118
Hu, M., Wang, J., and Xie, J. (2013). The role of institutional investors in Chinese corporate governance: An empirical study. Asia-Pacific Journal of Financial Studies, 42(4), 579–607. https://doi.org/10.1111/ajfs.12022
Huang, X., Hu, Z., and Liu, C. (2024). The impact of environmental regulation on corporate innovation: Evidence from China's new environmental protection law. Journal of Cleaner Production, 250, 119–135. https://doi.org/10.1016/j.jclepro.2023.135432
Jeucken, M. (2001). Sustainable finance and banking: The financial sector and the future of the planet. Earthscan.
Jeucken, M., and Bouma, J. J. (1999). The changing environment of banks. Greener Management International., 27, 20–35.
Jöreskog, K. G. (1973). A general method for estimating a linear structural equation system. In A. S. Goldberger and O. D. Duncan (Eds.), Structural equation models in the social sciences (pp. 85–112). Academic Press.
Khattak, M. A., and Saiti, B. (2020). Banks' environmental policy and business outcomes: The role of competition. Business Strategy and the Environment, 30(1), 302–317. https://doi.org/10.1002/bse.2622
Kobrossy, S., Karaszewski, R., and AlChami, R. (2022). The institutionalization of implicit and explicit CSR in a developing country context: The case of Lebanon. Administrative Sciences, 12(4), 142. https://doi.org/10.3390/admsci12040142
Likert, R. (1932). A technique for the measurement of attitudes. Archives of Psychology, 22(140), 1–55.
Lin, R. J., and Sheu, C. (2012). Why do firms adopt/implement green practices? – An institutional theory perspective. Procedia - Social and Behavioral Sciences, 57, 533–540. https://doi.org/10.1016/j.sbspro.2012.09.1221
McDonald, L. M., and Rundle-Thiele, S. (2008). Corporate social responsibility and bank customer satisfaction: A research agenda. International Journal of Bank Marketing, 26(3), 170–182. https://doi.org/10.1108/02652320810864643
Meyer, J. W., and Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. https://doi.org/10.1086/226550
Mohamed, N. (2012). The impact of corporate social responsibility on corporate reputation: A study of Malaysian public listed companies. Malaysian Accounting Review, 11(2), 69–94.
Mohammed, S., Rashid, N., and Tahir, M. (2023). Green human resource management and sustainable performance: The mediating role of environmental innovation. Sustainability, 15(1), 123. https://doi.org/10.3390/su15010123
Nath, P., Nachiappan, S., and Ramanathan, R. (2014). The impact of supply chain management practices on competitive advantage and organizational performance: Empirical evidence from the automotive industry. International Journal of Production Economics, 150, 83–97. https://doi.org/10.1016/j.ijpe.2014.01.013
Nizam, E., Ng, A., Dewandaru, G., Nagayev, R., and Nkoba, M. A. (2019). The impact of social and environmental sustainability on financial performance: A global analysis of the banking sector. Journal of Multinational Financial Management, 49, 35–53. https://doi.org/10.1016/j.mulfin.2019.01.002
Paulraj, A. (2009). Environmental motivations: A classification scheme and its impact on environmental strategies and practices. Business Strategy and the Environment, 18(7), 453–468. https://doi.org/10.1002/bse.612
Pérez, A., and Rodríguez del Bosque, I. (2015). Corporate social responsibility and customer loyalty: Exploring the role of identification, satisfaction, and type of company. Journal of Services Marketing, 29(1), 15–25. https://doi.org/10.1108/JSM-10-2013-0272
Polanyi, K. (1944). The great transformation: The political and economic origins of our time. Beacon Press.
Porter, M. E., and van der Linde, C. (1995). Toward a new conception of the environment-competitiveness relationship. Journal of Economic Perspectives, 9(4), 97–118. https://doi.org/10.1257/jep.9.4.97
Roszkowska-Menkes, M., and Aluchna, M. (2017). The role of CSR in achieving sustainable development – Theoretical approach. Przedsiębiorczość i Zarządzanie, 18(11), 7–20.
Scholtens, B. (2009). Corporate social responsibility in the international banking industry. Journal of Business Ethics, 86(2), 159–175. https://doi.org/10.1007/s10551-008-9841-x
Scholtens, B., and Dam, L. (2007). Banking on the equator: Are banks that adopted the Equator Principles different from non-adopters? World Development, 35(8), 1307–1328. https://doi.org/10.1016/j.worlddev.2006.10.013
Scott, W. R. (1995). Institutions and organizations. Sage Publications.
Sharma, S., and Vredenburg, H. (1998). Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities. Strategic Management Journal., 19(8), 729–753. https://doi.org/10.1002/(SICI)1097-0266(199808)19:8<729::AID-SMJ967>3.0.CO;2-4
Shrivastava, P. (1995). The role of corporations in achieving ecological sustainability. Academy of Management Review, 20(4), 936–960. https://doi.org/10.5465/amr.1995.9512280026
Sibanda, M., and Sangodoyin, O. (2023). Corporate social responsibility and financial performance of banks in South Africa. African Journal of Business and Economic Research, 18(1), 45–67. https://doi.org/10.31920/1750-4562/2023/v18n1a3
Stephens, S., and Skinner, C. (2013). The role of corporate governance in promoting sustainability: A review of recent literature. Journal of Business Ethics, 118(1), 1–20. https://doi.org/10.1007/s10551-012-1595-8
Thompson, P., and Cowton, C. J. (2004). Bringing the environment into bank lending: Implications for environmental reporting. The British Accounting Review, 36(2), 197–218. https://doi.org/10.1016/j.bar.2004.03.003
Thornton, P. H., and Ocasio, W. (2008). Institutional logics. In R. Greenwood, C. Oliver, K. Sahlin, and R. Suddaby (Eds.), The SAGE handbook of organizational institutionalism (pp. 99–128). SAGE Publications.
Veblen, T. (1899). The theory of the leisure class: An economic study of institutions. Macmillan.
Weber, M. (1905). The Protestant ethic and the spirit of capitalism. Unwin Hyman.
Weber, O. (2005). Sustainability benchmarking of European banks and financial service organizations. Corporate Social Responsibility and Environmental Management, 12(2), 73–87. https://doi.org/10.1002/csr.94
Weber, O. (2017). Corporate social responsibility of the financial sector – Strengths, weaknesses and the impact on sustainable development. Sustainable Development, 25(9), 655–668. https://doi.org/10.1002/sd.1683
Wu, M. W., and Shen, C. H. (2013). Corporate social responsibility in the banking industry: Motives and financial performance. Journal of Banking and Finance, 37(9), 3529–3547. https://doi.org/10.1016/j.jbankfin.2013.04.023

中英文網路文獻：
上海商業儲蓄銀行（2023）。全民碳集計畫。
https://www.scsb.com.tw/content/news/news_230717-1.html
台北市立動物園（2023）。玉山銀行與台北動物園合作保育台灣黑熊。
https://www.zoo.gov.taipei/News_Content.aspx?n=BD065B2FA7782989andsms=725237BBE4C5F6ands=B111F435E29E6F34
臺灣銀行（2023）。環境永續。https://wwwap.bot.com.tw/ESG/envsustainability/energy-resource-management
第一商業銀行（2023）。芝山生態綠園活動。 https://www.firstbank.com.tw/sites/fcb/touch/zh_TW/1565703192652
花旗集團（2022）。TCFD報告書。取自 https://www.citigroup.com/rcs/citigpa/storage/public/2022%E8%8A%B1%E6%97%97%E9%8A%80%E8%A1%8CTCFD%E5%A0%B1%E5%91%8A%E6%9B%B8%E4%B8%AD%E6%96%87_230628.pdf
渣打銀行（2023）。永續發展報告。取自 https://m.lightingchina.com/news/51601.html
聯合國（2015）。2030年永續發展議程。取自 https://sdgs.un.org/2030agenda
聯合國（1992）。21世紀議程。取自 https://www.un.org/esa/dsd/agenda21/
Bank of America. (2021). ESG assurance statement. Retrieved from https://about.bankofamerica.com/content/dam/about/report-center/esg/2021/2021-isae-assurance-statement.pdf
ING Bank. (2024). ING bank tightens restrictions on oil and gas lending. Reuters. Retrieved from https://www.reuters.com/sustainability/ing-bank-tightens-restrictions-oil-gas-lending-2024-09-18/
International Finance Corporation. (2018). Global progress report. Retrieved from https://www.ifc.org/content/dam/ifc/doc/mgrt/sbn-global-progress-report-1010.pdf
International Finance Corporation. (2003). The Equator Principles. Retrieved from https://equator-principles.com/about-the-equator-principles/
McKinsey and Company. (2020). The ESG premium: New perspectives on value undperformance. Retrieved from https://www.mckinsey.com/capabilities/sustainability/our-insights/the-esg-premium-new-perspectives-on-value-and-performance
S&P Global.(2020). The sustainability yearbook. Retrieved from. https://www.spglobal.,com/esg/csa/yearbook/files/482663_RobecoSAM-Year-Book_Final_med.pdf
Stern, N. (2006). The economics of climate change: The Stern review. Retrieved from. http://mudancasclimaticas.cptec.inpe.br/~rmclima/pdfs/destaques/sternreview_report_complete.pdf
World Bank. (2020). Financial institutions. Retrieved from. https://documents1.worldbank.org/curated/en/099126011232333546/pdf/IDU132f9c75017b0314d0e1bedb16cb861caace2.pdf
World Commission on Environment and Development. (1987)：Our common future. Retrieved from https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf