保險業在全球共同關注之氣候雙邊議題上，具有風險管理者與資金管理者之雙重角色，對於綠色經濟發展得以發揮良好之輔助功能。本文先界定「綠色保險」之概念，再探討聯合國永續保險規範與國外綠色保險之整合創新發展，同時說明我國綠色保險實務現況。根據國外綠色保險實踐案何以及逐漸完善之綠色法規，對於我國促進環保及社會永續發展，實具重要啟發及參考價值。本文亦提出我國保險綠化之發展方向，建議公私部門採取相關行動實施綠色保險，以促進減碳及氣候變遷調適，協助綠色經濟發展。

With regard to global climate change issues, the insurance industry serves as both a risk administrator and capital administrator, as well as a helper to have in properly developing the green economy. First, this study defines ＂green insurance＂ and then examines the UN Principles of Sustainable Insurance and innovative green insurance plans developed in foreign countries. Practical cases of foreign green insurance application and the progression of green regulations are vital regarding both inspiration and reference for our environmental and social sustainable development. The present study also makes suggestions about the green insurance development orientation for Taiwan and recommends that both public and private sectors take action regarding green insurance application in order to encourage carbon reduction and climate change adaptation, as well as assist in developing an environmentally friendly economy.