发行绿色债券对商业银行效益的影响——以工商银行为例

The Impact of Issuing Green Bonds on the Performance of Commercial Banks—A Case Study of Industrial and Commercial Bank of China

在服务绿色转型、助力实现碳达峰、碳中和的过程中,绿色金融扮演着关键角色;绿色债券是绿色金融的重要组成部分,发行绿色债券对我国商业银行的效益产生正向影响;工商银行在绿色债券的发行方面具有一定的代表性,2022年在发行的100亿绿色债券是我国商业银行首次在境内市场发行的“碳中和”绿色金融债券;本文从财务效益、声誉效益和环境效益三个方面来分析发行绿色债券对商业银行效益的影响。In the process of serving the green transformation and contributing to the achievement of carbon peak and carbon neutrality, green finance plays a key role;green bonds are an important component of green finance, and the issuance of green bonds has a positive impact on the benefits of commercial banks in China. Industrial and Commercial Bank of China (ICBC) has a certain representativeness in the issuance of green bonds. In 2022, the issuance of 10 billion yuan in green bonds was the first “carbon-neutral” green financial bond issued by Chinese commercial banks in the domestic market. This paper analyzes the impact of issuing green bonds on the benefits of commercial banks from three aspects: financial performance, reputational benefits, and environmental benefits.