| 摘要: | 近年來，由於溫室效應全球暖化的爭議、國際環保意識高漲，國際間興起的綠色採購，以及綠色消費觀念的興起，使得社會大眾對於企業環境績效與社會責任的要求也逐漸提高。台灣地區金融銀行業者基於企業形象、社會責任與永續發展，勢必將企業之「綠色會計（Green Accounting）」制度納入環信評估（Environmental Credit Risk Assessment, ECRA）專案投資的考量的標準。 本研究透過問卷調查方式，藉由 Ajzen的計畫行為理論（TPB）來預測與解釋，一般銀行從業人員個人對環境永續的信念、行為態度、知覺行為控制以及受他人情境主觀的規範及影響，找出行為意圖的重要因素。在預測或解釋個人行為的研究方面，依態度、主觀規範，以及知覺行為控制三大構面推導，假設銀行業人員的情感態度、規範群體的影響力、自身知覺行為控制等變數，具有顯著正向的影響。 研究結果有70.9﹪的銀行員受訪者認為是最需要的，有80.1﹪的受訪者認為是銀行最重要的責任，以統計迴歸分析，在觀察行為意圖時，顯示「主觀規範」會顯著影響受訪者個人的「行為態度」，及受訪者的「行為態度」及「知覺行為控制」二個因素皆會影響受訪者個人的行為意向，進而影響其對環境的行為。銀行納入作為環信評估審核標準，對提升企業、環境永續與社會的三重盈餘（triple bottom line）具有一定涵義。
Year after year, the greenhouse effect incurs the world’s disputation, and the international eco-awareness upswells all over the world, and the opinion of the green-marketing commerce is prospering in the international trade. All these conditions lead the environmental consciousness of the social stratum to ask for higher standard of environmental performance, more obligations of the enterprises. In Taiwan, the financial institution would take the great duty of Green Accounting due to the visually social responsibility and the environmental sustainability. As to play the role of promoter for the economic progress when to stop or go, the bank would pretend to be the moderator. Nobody doubts that the enterprise ought to set up the Green Accounting System to expose the enterprise’ s internal costs of environmental activities, and the bank must take the environmental accounting into account, and subsume the criterions of project-invest of enterprises into the Environmental Credit Risk Assessment(ECRA). This study mainly focuses on estimating the staff’s behaviors of the Megabank concerning the beliefs of environmental sustainability, the behavioral attitude, the subjective normalization, and the perceived behavioral control with the Theory of Planned Behavior(Ajzen, 1989), whish to find the affecting factors of behavioral intension. In the research of social psychology, this study immerges three types of variables into this topics, including personnel’s attitude, subjective normalization and perceived behavior control, to link the Green Accounting into the Bank’s ECRA, and to find that it has a positive relationships among them. It was concluded that about 70.9﹪personnel of the inquired employees of the Megabank thought the green accounting of the enterprises was the most wanted, and 80.1﹪thought the social obligations was the most important. By the regression-analysis, we are finding that the subjective normalization will affect the behavioral attitude, the behavioral attitude and the perceived behavioral control will affect the behavioral intention, and maybe affect the impact of the environmental performance management. The green accounting of the enterprises immerged into ECRA for a financial loan to reach the triple bottom line for the benefit of the bnak, the environmental sustainability and the social responsibilites. |
