According to research, First Financial Holdings is one of the first financial companies in Taiwan to implement green finance. It has a complete organizational structure and a mature audit model to effectively manage the implementation of green finance. It actively cooperates with government policies, covering issues such as responsible finance, operating performance, climate strategy, risk management, etc., and has planned to resolve corresponding negative impacts or positive opportunities. Financial report data shows that after implementing green finance, First Financial Holdings has improved its operating efficiency and profitability, and the market expects its future profit growth to continue to increase. Through ESG-related products and green financing of small and medium-sized enterprises, higher salary income and output value are created, but it also brings certain social costs. However, the overall benefits are still sustainable in the long term. Major issues of concern to stakeholders are closely related to First Financial Holdings' operations and sustainable development, and have a positive impact on the company's financial performance. This shows that First Financial Holdings has achieved good results in implementing green finance and is consistent with the policy objectives of the Financial Supervisory Commission, forming a virtuous cycle.