本研究旨在探討臺灣銀行業永續行為對氣候相關財務揭露（Task Force on Climate-related Financial Disclosures, TCFD）程度之影響，採用2019年至2023年間發布永續報告書之銀行作為研究對象，最終取得79筆樣本資料。隨著主管機關積極推動永續金融政策，臺灣金融業者多已陸續採用TCFD架構進行揭露，顯示揭露行為已由自願逐步邁向制度化與常態化。
本研究依據TCFD四大構面設計評分標準，透過內容分析法量化各銀行揭露程度，進一步將永續行為區分為五大構面，包含永續治理、綠色發展、氣候風險管理、資源管理與查證制度，並以多元線性迴歸、逐步迴歸與加權最小平方法（WLS）進行實證分析，同時輔以排除2019年樣本之敏感度檢定，以確保估計結果之穩健性。
研究結果顯示，永續行為與TCFD揭露程度具有顯著正向關聯，尤以方法學應用之解釋力最為顯著，反映銀行若導入氣候情境模擬、壓力測試等量化方法，將有助於提升揭露內容之深度與完整性；氣候議和行動、內部碳定價與永續教育訓練亦於各模型中穩定呈現顯著正向影響，顯示組織投入實質減碳作為與能力建構措施，對揭露表現具關鍵推動效果。相對地，設置永續委員會與第三方查證之變數未達顯著，顯示形式性制度若缺乏內部落實與監督機制，其對揭露品質之提升效果有限。
本研究除彌補TCFD在銀行業應用之實證研究缺口外，亦具重要政策參考價值。建議主管機關於推動TCFD強制揭露及綠色金融監理政策時，應重視實質永續作為之落實情形，並可透過建立方法學導入指引、推動永續教育制度化、強化揭露誘因設計等方式，引導銀行深化氣候資訊治理與管理能力。同時，建議後續研究可延伸探討高階主管永續理念對揭露意願與方法學應用之影響，並結合人工智慧技術進行文本分析，以提升揭露評估之準確性與研究前瞻性。

This study investigates the relationship between sustainability practices and the extent of TCFD disclosure among Taiwanese banks that published sustainability reports from 2019 to 2023. By collecting data on banks' climate-related financial disclosures and sustainability activities, this research develops a disclosure scoring framework based on the four core pillars of the TCFD—governance, strategy, risk management, and metrics and targets. Using content analysis to quantify disclosure levels, the study further employs multiple linear regression and weighted least squares（WLS）estimation to explore the linkage between sustainability practices and TCFD disclosure.
The empirical findings reveal that banks engaging in concrete climate risk assessment approaches（e.g., scenario analysis, stress testing）, implementing carbon reduction initiatives, adopting internal carbon pricing mechanisms, or promoting sustainability training and environmental management systems exhibit significantly higher levels of TCFD disclosure. Conversely, financial characteristics alone—such as asset size and ROA—are not primary drivers of disclosure.
These results underscore the critical role of sustainability governance and strategic integration in shaping climate-related disclosures, aligning with TCFD's emphasis on information consistency and governance integration. The study contributes to addressing the empirical research gap on TCFD practices in Taiwan's financial sector and provides valuable insights for financial institutions formulating sustainability strategies, as well as for policymakers developing disclosure-related regulations.

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