{"id":106571,"date":"2022-06-23T15:56:22","date_gmt":"2022-06-23T15:56:22","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=106571"},"modified":"2022-06-23T15:56:22","modified_gmt":"2022-06-23T15:56:22","slug":"%e5%8b%a4%e6%a5%ad%e7%9c%be%e4%bf%a1%e5%85%ac%e5%b8%83%e4%ba%8c%e7%ad%96%e7%95%a5-%e5%8a%a9%e4%bc%81%e6%a5%ad%e9%9f%bf%e6%87%89%e6%b0%b8%e7%ba%8c%e8%b6%a8%e5%8b%a2%e5%b8%83%e5%b1%80-%e6%b8%9b%e7%b7%a9","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=106571","title":{"rendered":"\u52e4\u696d\u773e\u4fe1\u516c\u5e03\u4e8c\u7b56\u7565 \u52a9\u4f01\u696d\u97ff\u61c9\u6c38\u7e8c\u8da8\u52e2\u5e03\u5c40 \u6e1b\u7de9\u5168\u7403\u7d93\u6fdf\u640d\u5931"},"content":{"rendered":"<div>\n<div class=\"pf-content\">\n<p>\u751f\u6d3b\u4e2d\u5fc3\/\u7d9c\u5408\u5831\u5c0e<\/p>\n<div>Deloitte \u6c38\u7e8c\u767c\u5c55\u4e2d\u5fc3\uff08DCSP\uff09\u8fd1\u671f\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u5e74\u6703\uff08WEF\uff09\u767c\u5e03\u300aThe turning point \u2013 A Global Summary\u300b\u5831\u544a\uff0c\u5206\u6790\u4e9e\u592a\u3001\u6b50\u6d32\u3001\u7f8e\u6d32\u7b4915\u500b\u5730\u5340\u6c23\u5019\u5c0d\u7d93\u6fdf\u7684\u5f71\u97ff\u3002<\/div>\n<div>\u00a0<\/div>\n<div>\u5831\u544a\u986f\u793a\u82e5\u6c23\u5019\u8b8a\u9077\u4e0d\u52a0\u4ee5\u63a7\u5236\uff0c\u672a\u4f8650\u5e74\u5c07\u6703\u4f7f\u5168\u7403\u7d93\u6fdf\u640d\u59311.71\u5146\u7f8e\u5143\uff0c2070\u5e74\u5168\u7403\u570b\u5167\u751f\u7522\u7e3d\u503c\uff08GDP\uff09\u4ea6\u5c07\u6e1b\u5c117.6%\u7684\u6bd4\u91cd\u3002\u9451\u65bc\u6de8\u96f6\u884c\u52d5\u7684\u6025\u8feb\u6027\uff0c\u5354\u52a9\u53f0\u7063\u4f01\u696d\u8f49\u578b\u52e2\u5728\u5fc5\u884c\uff0c\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u65bc6\/24~25\u300c2022 ESG\u9ad8\u5cf0\u6703\u300d\u70ba\u671f\u5169\u5929\u7684\u5c55\u89bd\u4e2d\uff0c\u5b89\u6392\u6c38\u7e8c\u5c08\u5bb6\u70ba\u4f01\u696d\u9032\u884c\u300cE-Body\u5065\u6aa2\u300d\u4e00\u5c0d\u4e00\u6df1\u5ea6\u8aee\u8a62\u670d\u52d9\uff0c\u4f7f\u4f01\u696d\u4e86\u89e3\u81ea\u8eab\u6c38\u7e8c\u9032\u5ea6\u8207\u72c0\u6cc1\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u6e1b\u78b3\u65c5\u7a0b\uff1b\u65bc\u5c55\u9928\u5167\u4e5f\u63a8\u51fa\u6709\u734e\u5fb5\u7b54\uff0c\u63d0\u5347\u6c11\u773e\u5c0dESG\u8207\u74b0\u4fdd\u7684\u8a8d\u77e5\uff0c\u4e26\u5c07\u65bc\u5c55\u89bd\u671f\u9593\u805a\u7126\u6c38\u7e8c\u6de8\u96f6\u8207\u4f9b\u61c9\u93c8\u97cc\u6027\uff0c\u9032\u884c\u300c\u6c38\u7e8c\u6de8\u96f6\u300d\u7684\u4e3b\u984c\u6f14\u8b1b\u3002<\/div>\n<div>\u00a0<\/div>\n<div>\u900f\u904e\u7d50\u5408\u4e3b\u984c\u6f14\u8b1b\u8207\u6524\u4f4d\u670d\u52d9\uff0c\u5354\u52a9\u4f01\u696d\u5b8c\u5584\u6c38\u7e8c\u7d93\u71df\uff0c\u4e5f\u80fd\u4f7f\u8207\u6703\u5927\u773e\u6df1\u5165\u77ad\u89e3\u6c38\u7e8c\u751f\u614b\u5708\u7684\u6982\u5ff5\u3002<\/div>\n<div>\u00a0<\/div>\n<div><strong>\u4e8c\u5927\u6c38\u7e8c\u7b56\u7565\uff0c\u4f4e\u78b3\u8f49\u578b\u63d0\u524d\u5e03\u5c40<\/strong><\/div>\n<div>\u00a0<\/div>\n<div>\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u6c38\u7e8c\u767c\u5c55\u670d\u52d9\u5718\u968a\u8ca0\u8cac\u4eba\u9673\u76c8\u5dde\u6703\u8a08\u5e2b\u6307\u51fa\uff0c\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u4eca\u5e74\u767c\u5e03\u7684\u5168\u7403\u98a8\u96aa\u5831\u544a\u4e2d\uff0c\u524d\u4e09\u540d\u7686\u8207\u74b0\u5883\u8b70\u984c\u76f8\u95dc\uff0c\u4e14\u5176\u4e2d\u63d0\u5230\u57f7\u884c\u6c23\u5019\u884c\u52d5\u4e0a\u7684\u5931\u6557\u5c07\u5c0d\u4e16\u754c\u5728\u7d93\u6fdf\u8207\u793e\u6703\u5c64\u9762\u9020\u6210\u56b4\u91cd\u5a01\u8105\uff1b\u6295\u8cc7\u4eba\u4e5f\u8a8d\u70ba\u5728\u75ab\u60c5\u671f\u9593\u5177\u6709\u826f\u597dESG\u5be6\u52d9\u7684\u4f01\u696d\uff0c\u8868\u73fe\u66f4\u70ba\u51fa\u8272\u3002<\/div>\n<div>\u00a0<\/div>\n<div>\u5728\u61c9\u5c0d\u6c23\u5019\u8b8a\u9077\u7684\u56f0\u5883\u6642\uff0c\u5229\u7528\u6de8\u96f6\u6392\u653e\u7684\u6cbb\u7406\u89e3\u65b9\u53ef\u4ee5\u6709\u6548\u5354\u52a9\u4f01\u696d\u9054\u6210\u53bb\u78b3\u76ee\u6a19\u3002\u800c\u53f0\u7063\u91d1\u7ba1\u6703\u4eca\u5e74\u4e09\u6708\u555f\u52d5\u300a\u4e0a\u5e02\u6ac3\u516c\u53f8\u6c38\u7e8c\u767c\u5c55\u8def\u5f91\u5716\u300b\uff0c\u5206\u968e\u6bb5\u63a8\u52d5\u4e0a\u5e02\u6ac3\u516c\u53f8\u9032\u884c\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u3001\u67e5\u8b49\u53ca\u8cc7\u8a0a\u63ed\u9732\u6642\u7a0b\uff1b\u540c\u5e74\u4e09\u6708\u5e95\uff0c\u570b\u5bb6\u767c\u5c55\u59d4\u54e1\u6703\u4e5f\u767c\u5e03\u300a\u81fa\u70632050\u6de8\u96f6\u6392\u653e\u8def\u5f91\u53ca\u7b56\u7565\u300b\uff0c\u63d0\u4f9b\u6de8\u96f6\u4e4b\u8ecc\u8de1\u8207\u884c\u52d5\u8def\u5f91\u3002\u91dd\u5c0d\u4f01\u696d\u5728\u61c9\u5c0d\u6c38\u7e8c\u767c\u5c55\u6642\u6240\u9700\u8981\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u9673\u76c8\u5dde\u63d0\u4f9b\u5169\u5927\u4e3b\u8981\u7b56\u7565\uff1a<\/div>\n<div>\u00a0<\/div>\n<div>\u4e00\u3001\u4f9d\u5faa\u5e38\u898b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6846\u67b6\u5f37\u5316\u8cc7\u8a0a\u63ed\u9732\uff0c\u4e26\u6ce8\u610f\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u59d4\u54e1\u6703\uff08ISSB\uff09\u9810\u8a08\u4eca\u5e74\u5e95\u767c\u5e03\u7684\u76f8\u95dc\u8349\u6848\uff0c\u5305\u542bIFRS S1\u8349\u6848: \u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u4e00\u822c\u6027\u63ed\u9732\u898f\u5b9a\uff08General Requirements for Disclosure of Sustainability-related Financial Information\uff09\u8207 IFRS S2\u8349\u6848: \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u898f\u5b9a\uff08Climate-related Disclosures\uff09\uff0c\u8349\u6848\u5c07\u63d0\u4f9b\u66f4\u660e\u78ba\u53ef\u9075\u5faa\u7684\u898f\u7bc4\uff0c\u4e26\u6709\u671b\u53ef\u88dc\u5145\u4e26\u4e92\u901a\u5404\u570b\u4e3b\u7ba1\u6a5f\u95dc\u7684\u898f\u5b9a\uff0c\u9810\u6e2c\u6703\u6df1\u9060\u5f71\u97ff\u672a\u4f86\u5404\u570b\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u3002<\/div>\n<div>\u00a0<\/div>\n<div>\u4e8c\u3001\u63a1\u7528\u570b\u969b\u6a19\u6e96\u76e4\u9ede\uff0c\u5229\u7528\u76f8\u95dc\u898f\u7bc4\u6a19\u6e96\u9032\u884c\u78ba\u4fe1\uff0c\u4e26\u64f4\u5927\u63ed\u9732\u908a\u754c\u3002\u900f\u904e\u63d0\u524d\u5e03\u5c40\u78b3\u63ed\u9732\uff0c\u4f01\u696d\u80fd\u6436\u5f97\u6de8\u96f6\u7684\u5148\u6a5f\uff0c\u5f37\u5316\u6c38\u7e8c\u4f5c\u70ba\uff0c\u5171\u5275\u6de8\u96f6\u672a\u4f86\u3002<\/div>\n<div>\u00a0<\/div>\n<div><strong>\u53bb\u78b3\u6c38\u7e8c\u6210\u70ba\u63a8\u52d5\u4e16\u754c\u7d93\u6fdf\u7684\u8f49\u6369\u9ede<\/strong><\/div>\n<div>\u00a0<\/div>\n<div>Deloitte\u300aThe turning point\u300b\u5831\u544a\u767c\u73fe\uff0c\u82e5\u5168\u7403\u6696\u5316\u5347\u6eab3\u00b0\u5de6\u53f3\uff0c\u5c07\u5c0e\u81f4\u751f\u7522\u529b\u964d\u4f4e\u8207\u5c31\u696d\u56f0\u96e3\u3001\u7ce7\u98df\u548c\u6c34\u8cc7\u6e90\u77ed\u7f3a\u3001\u5065\u5eb7\u548c\u798f\u7949\u60e1\u5316\u7b49\u640d\u5931\uff1b\u5831\u544a\u4e5f\u6307\u51fa\u5982\u679c\u5168\u7403\u9818\u5c0e\u4eba\u806f\u5408\u9032\u884c\u6de8\u96f6\u8f49\u578b\uff0c\u5168\u7403\u7d93\u6fdf\u5c07\u572850\u5e74\u7372\u5f9743\u5104\u7f8e\u5143\u7684\u65b0\u6536\u76ca\uff0c\u7b49\u65bc2070\u5e74\u5c07\u632f\u8208\u5168\u74033.8% GDP\u3002<\/div>\n<div>\u00a0<\/div>\n<div>\u800c\u53f0\u7063\u4e5f\u65bc\u53bb\u5e74\u767c\u884c\u300a\u53f0\u7063\u7684\u8f49\u6369\u9ede\uff1a\u6c23\u5019\u884c\u52d5\u5982\u4f55\u63a8\u52d5\u672a\u4f86\u7d93\u6fdf\u300b\u5831\u544a\u5256\u6790\u6c23\u5019\u8b8a\u9077\u5c0d\u53f0\u7063\u7d93\u6fdf\u885d\u64ca\uff0c\u5167\u5bb9\u6307\u51fa\uff0c\u70ba\u5b88\u8b77\u5168\u7403\u6c38\u7e8c\u767c\u5c55\uff0c\u53f0\u7063\u9808\u91cd\u65b0\u8abf\u6574\u7d93\u6fdf\u7d50\u69cb\u3001\u5584\u52a0\u904b\u7528\u7d9c\u5408\u512a\u52e2\uff0c\u4e26\u5f9e\u4f4e\u78b3\u6392\u653e\u4e2d\u7372\u53d6\u672a\u4f86\u7684\u7d93\u6fdf\u5229\u76ca\u3002\u5728\u5404\u500b\u7522\u696d\u4e2d\uff0c\u4f4e\u78b3\u6392\u653e\u6216\u96f6\u78b3\u6392\u653e\u4f86\u6e90\u5c07\u4e3b\u5c0e\u6574\u500b\u5e02\u5834\u7684\u80fd\u6e90\u7d50\u69cb\u3002<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u751f\u6d3b\u4e2d\u5fc3\/\u7d9c\u5408\u5831\u5c0e Deloi&#8230;<\/p>\n","protected":false},"author":8,"featured_media":199219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[32207],"tags":[32210],"class_list":["post-106571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-32207","tag-32210"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u52e4\u696d\u773e\u4fe1\u516c\u5e03\u4e8c\u7b56\u7565 \u52a9\u4f01\u696d\u97ff\u61c9\u6c38\u7e8c\u8da8\u52e2\u5e03\u5c40 \u6e1b\u7de9\u5168\u7403\u7d93\u6fdf\u640d\u5931 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831<\/title>\n<meta name=\"description\" content=\"\u751f\u6d3b\u4e2d\u5fc3\/\u7d9c\u5408\u5831\u5c0e Deloitte \u6c38\u7e8c\u767c\u5c55\u4e2d\u5fc3\uff08DCSP\uff09\u8fd1\u671f\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u5e74\u6703\uff08WEF\uff09\u767c\u5e03\u300aThe turning point \u2013 A Global Summary\u300b\u5831\u544a\uff0c\u5206\u6790\u4e9e\u592a\u3001\u6b50\u6d32\u3001\u7f8e\u6d32\u7b4915\u500b\u5730\u5340\u6c23\u5019\u5c0d\u7d93\u6fdf\u7684\u5f71\u97ff\u3002 \u00a0 \u5831\u544a\u986f\u793a\u82e5\u6c23\u5019\u8b8a\u9077\u4e0d\u52a0\u4ee5\u63a7\u5236\uff0c\u672a\u4f8650\u5e74\u5c07\u6703\u4f7f\u5168\u7403\u7d93\u6fdf\u640d\u59311.71\u5146\u7f8e\u5143\uff0c2070\u5e74\u5168\u7403\u570b\u5167\u751f\u7522\u7e3d\u503c\uff08GDP\uff09\u4ea6\u5c07\u6e1b\u5c117.6%\u7684\u6bd4\u91cd\u3002\u9451\u65bc\u6de8\u96f6\u884c\u52d5\u7684\u6025\u8feb\u6027\uff0c\u5354\u52a9\u53f0\u7063\u4f01\u696d\u8f49\u578b\u52e2\u5728\u5fc5\u884c\uff0c\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u65bc6\/24~25\u300c2022 ESG\u9ad8\u5cf0\u6703\u300d\u70ba\u671f\u5169\u5929\u7684\u5c55\u89bd\u4e2d\uff0c\u5b89\u6392\u6c38\u7e8c\u5c08\u5bb6\u70ba\u4f01\u696d\u9032\u884c\u300cE-Body\u5065\u6aa2\u300d\u4e00\u5c0d\u4e00\u6df1\u5ea6\u8aee\u8a62\u670d\u52d9\uff0c\u4f7f\u4f01\u696d\u4e86\u89e3\u81ea\u8eab\u6c38\u7e8c\u9032\u5ea6\u8207\u72c0\u6cc1\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u6e1b\u78b3\u65c5\u7a0b\uff1b\u65bc\u5c55\u9928\u5167\u4e5f\u63a8\u51fa\u6709\u734e\u5fb5\u7b54\uff0c\u63d0\u5347\u6c11\u773e\u5c0dESG\u8207\u74b0\u4fdd\u7684\u8a8d\u77e5\uff0c\u4e26\u5c07\u65bc\u5c55\u89bd\u671f\u9593\u805a\u7126\u6c38\u7e8c\u6de8\u96f6\u8207\u4f9b\u61c9\u93c8\u97cc\u6027\uff0c\u9032\u884c\u300c\u6c38\u7e8c\u6de8\u96f6\u300d\u7684\u4e3b\u984c\u6f14\u8b1b\u3002 \u00a0 \u900f\u904e\u7d50\u5408\u4e3b\u984c\u6f14\u8b1b\u8207\u6524\u4f4d\u670d\u52d9\uff0c\u5354\u52a9\u4f01\u696d\u5b8c\u5584\u6c38\u7e8c\u7d93\u71df\uff0c\u4e5f\u80fd\u4f7f\u8207\u6703\u5927\u773e\u6df1\u5165\u77ad\u89e3\u6c38\u7e8c\u751f\u614b\u5708\u7684\u6982\u5ff5\u3002 \u00a0 \u4e8c\u5927\u6c38\u7e8c\u7b56\u7565\uff0c\u4f4e\u78b3\u8f49\u578b\u63d0\u524d\u5e03\u5c40 \u00a0 \u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u6c38\u7e8c\u767c\u5c55\u670d\u52d9\u5718\u968a\u8ca0\u8cac\u4eba\u9673\u76c8\u5dde\u6703\u8a08\u5e2b\u6307\u51fa\uff0c\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u4eca\u5e74\u767c\u5e03\u7684\u5168\u7403\u98a8\u96aa\u5831\u544a\u4e2d\uff0c\u524d\u4e09\u540d\u7686\u8207\u74b0\u5883\u8b70\u984c\u76f8\u95dc\uff0c\u4e14\u5176\u4e2d\u63d0\u5230\u57f7\u884c\u6c23\u5019\u884c\u52d5\u4e0a\u7684\u5931\u6557\u5c07\u5c0d\u4e16\u754c\u5728\u7d93\u6fdf\u8207\u793e\u6703\u5c64\u9762\u9020\u6210\u56b4\u91cd\u5a01\u8105\uff1b\u6295\u8cc7\u4eba\u4e5f\u8a8d\u70ba\u5728\u75ab\u60c5\u671f\u9593\u5177\u6709\u826f\u597dESG\u5be6\u52d9\u7684\u4f01\u696d\uff0c\u8868\u73fe\u66f4\u70ba\u51fa\u8272\u3002 \u00a0 \u5728\u61c9\u5c0d\u6c23\u5019\u8b8a\u9077\u7684\u56f0\u5883\u6642\uff0c\u5229\u7528\u6de8\u96f6\u6392\u653e\u7684\u6cbb\u7406\u89e3\u65b9\u53ef\u4ee5\u6709\u6548\u5354\u52a9\u4f01\u696d\u9054\u6210\u53bb\u78b3\u76ee\u6a19\u3002\u800c\u53f0\u7063\u91d1\u7ba1\u6703\u4eca\u5e74\u4e09\u6708\u555f\u52d5\u300a\u4e0a\u5e02\u6ac3\u516c\u53f8\u6c38\u7e8c\u767c\u5c55\u8def\u5f91\u5716\u300b\uff0c\u5206\u968e\u6bb5\u63a8\u52d5\u4e0a\u5e02\u6ac3\u516c\u53f8\u9032\u884c\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u3001\u67e5\u8b49\u53ca\u8cc7\u8a0a\u63ed\u9732\u6642\u7a0b\uff1b\u540c\u5e74\u4e09\u6708\u5e95\uff0c\u570b\u5bb6\u767c\u5c55\u59d4\u54e1\u6703\u4e5f\u767c\u5e03\u300a\u81fa\u70632050\u6de8\u96f6\u6392\u653e\u8def\u5f91\u53ca\u7b56\u7565\u300b\uff0c\u63d0\u4f9b\u6de8\u96f6\u4e4b\u8ecc\u8de1\u8207\u884c\u52d5\u8def\u5f91\u3002\u91dd\u5c0d\u4f01\u696d\u5728\u61c9\u5c0d\u6c38\u7e8c\u767c\u5c55\u6642\u6240\u9700\u8981\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u9673\u76c8\u5dde\u63d0\u4f9b\u5169\u5927\u4e3b\u8981\u7b56\u7565\uff1a \u00a0 \u4e00\u3001\u4f9d\u5faa\u5e38\u898b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6846\u67b6\u5f37\u5316\u8cc7\u8a0a\u63ed\u9732\uff0c\u4e26\u6ce8\u610f\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u59d4\u54e1\u6703\uff08ISSB\uff09\u9810\u8a08\u4eca\u5e74\u5e95\u767c\u5e03\u7684\u76f8\u95dc\u8349\u6848\uff0c\u5305\u542bIFRS S1\u8349\u6848: \u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u4e00\u822c\u6027\u63ed\u9732\u898f\u5b9a\uff08General Requirements for Disclosure of Sustainability-related Financial Information\uff09\u8207 IFRS S2\u8349\u6848: \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u898f\u5b9a\uff08Climate-related Disclosures\uff09\uff0c\u8349\u6848\u5c07\u63d0\u4f9b\u66f4\u660e\u78ba\u53ef\u9075\u5faa\u7684\u898f\u7bc4\uff0c\u4e26\u6709\u671b\u53ef\u88dc\u5145\u4e26\u4e92\u901a\u5404\u570b\u4e3b\u7ba1\u6a5f\u95dc\u7684\u898f\u5b9a\uff0c\u9810\u6e2c\u6703\u6df1\u9060\u5f71\u97ff\u672a\u4f86\u5404\u570b\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u3002 \u00a0 \u4e8c\u3001\u63a1\u7528\u570b\u969b\u6a19\u6e96\u76e4\u9ede\uff0c\u5229\u7528\u76f8\u95dc\u898f\u7bc4\u6a19\u6e96\u9032\u884c\u78ba\u4fe1\uff0c\u4e26\u64f4\u5927\u63ed\u9732\u908a\u754c\u3002\u900f\u904e\u63d0\u524d\u5e03\u5c40\u78b3\u63ed\u9732\uff0c\u4f01\u696d\u80fd\u6436\u5f97\u6de8\u96f6\u7684\u5148\u6a5f\uff0c\u5f37\u5316\u6c38\u7e8c\u4f5c\u70ba\uff0c\u5171\u5275\u6de8\u96f6\u672a\u4f86\u3002 \u00a0 \u53bb\u78b3\u6c38\u7e8c\u6210\u70ba\u63a8\u52d5\u4e16\u754c\u7d93\u6fdf\u7684\u8f49\u6369\u9ede \u00a0 Deloitte\u300aThe turning point\u300b\u5831\u544a\u767c\u73fe\uff0c\u82e5\u5168\u7403\u6696\u5316\u5347\u6eab3\u00b0\u5de6\u53f3\uff0c\u5c07\u5c0e\u81f4\u751f\u7522\u529b\u964d\u4f4e\u8207\u5c31\u696d\u56f0\u96e3\u3001\u7ce7\u98df\u548c\u6c34\u8cc7\u6e90\u77ed\u7f3a\u3001\u5065\u5eb7\u548c\u798f\u7949\u60e1\u5316\u7b49\u640d\u5931\uff1b\u5831\u544a\u4e5f\u6307\u51fa\u5982\u679c\u5168\u7403\u9818\u5c0e\u4eba\u806f\u5408\u9032\u884c\u6de8\u96f6\u8f49\u578b\uff0c\u5168\u7403\u7d93\u6fdf\u5c07\u572850\u5e74\u7372\u5f9743\u5104\u7f8e\u5143\u7684\u65b0\u6536\u76ca\uff0c\u7b49\u65bc2070\u5e74\u5c07\u632f\u8208\u5168\u74033.8% GDP\u3002 \u00a0 \u800c\u53f0\u7063\u4e5f\u65bc\u53bb\u5e74\u767c\u884c\u300a\u53f0\u7063\u7684\u8f49\u6369\u9ede\uff1a\u6c23\u5019\u884c\u52d5\u5982\u4f55\u63a8\u52d5\u672a\u4f86\u7d93\u6fdf\u300b\u5831\u544a\u5256\u6790\u6c23\u5019\u8b8a\u9077\u5c0d\u53f0\u7063\u7d93\u6fdf\u885d\u64ca\uff0c\u5167\u5bb9\u6307\u51fa\uff0c\u70ba\u5b88\u8b77\u5168\u7403\u6c38\u7e8c\u767c\u5c55\uff0c\u53f0\u7063\u9808\u91cd\u65b0\u8abf\u6574\u7d93\u6fdf\u7d50\u69cb\u3001\u5584\u52a0\u904b\u7528\u7d9c\u5408\u512a\u52e2\uff0c\u4e26\u5f9e\u4f4e\u78b3\u6392\u653e\u4e2d\u7372\u53d6\u672a\u4f86\u7684\u7d93\u6fdf\u5229\u76ca\u3002\u5728\u5404\u500b\u7522\u696d\u4e2d\uff0c\u4f4e\u78b3\u6392\u653e\u6216\u96f6\u78b3\u6392\u653e\u4f86\u6e90\u5c07\u4e3b\u5c0e\u6574\u500b\u5e02\u5834\u7684\u80fd\u6e90\u7d50\u69cb\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pingtungtimes.com.tw\/?p=106571\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u52e4\u696d\u773e\u4fe1\u516c\u5e03\u4e8c\u7b56\u7565 \u52a9\u4f01\u696d\u97ff\u61c9\u6c38\u7e8c\u8da8\u52e2\u5e03\u5c40 \u6e1b\u7de9\u5168\u7403\u7d93\u6fdf\u640d\u5931 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u751f\u6d3b\u4e2d\u5fc3\/\u7d9c\u5408\u5831\u5c0e Deloitte \u6c38\u7e8c\u767c\u5c55\u4e2d\u5fc3\uff08DCSP\uff09\u8fd1\u671f\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u5e74\u6703\uff08WEF\uff09\u767c\u5e03\u300aThe turning point \u2013 A Global Summary\u300b\u5831\u544a\uff0c\u5206\u6790\u4e9e\u592a\u3001\u6b50\u6d32\u3001\u7f8e\u6d32\u7b4915\u500b\u5730\u5340\u6c23\u5019\u5c0d\u7d93\u6fdf\u7684\u5f71\u97ff\u3002 \u00a0 \u5831\u544a\u986f\u793a\u82e5\u6c23\u5019\u8b8a\u9077\u4e0d\u52a0\u4ee5\u63a7\u5236\uff0c\u672a\u4f8650\u5e74\u5c07\u6703\u4f7f\u5168\u7403\u7d93\u6fdf\u640d\u59311.71\u5146\u7f8e\u5143\uff0c2070\u5e74\u5168\u7403\u570b\u5167\u751f\u7522\u7e3d\u503c\uff08GDP\uff09\u4ea6\u5c07\u6e1b\u5c117.6%\u7684\u6bd4\u91cd\u3002\u9451\u65bc\u6de8\u96f6\u884c\u52d5\u7684\u6025\u8feb\u6027\uff0c\u5354\u52a9\u53f0\u7063\u4f01\u696d\u8f49\u578b\u52e2\u5728\u5fc5\u884c\uff0c\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u65bc6\/24~25\u300c2022 ESG\u9ad8\u5cf0\u6703\u300d\u70ba\u671f\u5169\u5929\u7684\u5c55\u89bd\u4e2d\uff0c\u5b89\u6392\u6c38\u7e8c\u5c08\u5bb6\u70ba\u4f01\u696d\u9032\u884c\u300cE-Body\u5065\u6aa2\u300d\u4e00\u5c0d\u4e00\u6df1\u5ea6\u8aee\u8a62\u670d\u52d9\uff0c\u4f7f\u4f01\u696d\u4e86\u89e3\u81ea\u8eab\u6c38\u7e8c\u9032\u5ea6\u8207\u72c0\u6cc1\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u6e1b\u78b3\u65c5\u7a0b\uff1b\u65bc\u5c55\u9928\u5167\u4e5f\u63a8\u51fa\u6709\u734e\u5fb5\u7b54\uff0c\u63d0\u5347\u6c11\u773e\u5c0dESG\u8207\u74b0\u4fdd\u7684\u8a8d\u77e5\uff0c\u4e26\u5c07\u65bc\u5c55\u89bd\u671f\u9593\u805a\u7126\u6c38\u7e8c\u6de8\u96f6\u8207\u4f9b\u61c9\u93c8\u97cc\u6027\uff0c\u9032\u884c\u300c\u6c38\u7e8c\u6de8\u96f6\u300d\u7684\u4e3b\u984c\u6f14\u8b1b\u3002 \u00a0 \u900f\u904e\u7d50\u5408\u4e3b\u984c\u6f14\u8b1b\u8207\u6524\u4f4d\u670d\u52d9\uff0c\u5354\u52a9\u4f01\u696d\u5b8c\u5584\u6c38\u7e8c\u7d93\u71df\uff0c\u4e5f\u80fd\u4f7f\u8207\u6703\u5927\u773e\u6df1\u5165\u77ad\u89e3\u6c38\u7e8c\u751f\u614b\u5708\u7684\u6982\u5ff5\u3002 \u00a0 \u4e8c\u5927\u6c38\u7e8c\u7b56\u7565\uff0c\u4f4e\u78b3\u8f49\u578b\u63d0\u524d\u5e03\u5c40 \u00a0 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\u00a0 \u4e00\u3001\u4f9d\u5faa\u5e38\u898b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6846\u67b6\u5f37\u5316\u8cc7\u8a0a\u63ed\u9732\uff0c\u4e26\u6ce8\u610f\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u59d4\u54e1\u6703\uff08ISSB\uff09\u9810\u8a08\u4eca\u5e74\u5e95\u767c\u5e03\u7684\u76f8\u95dc\u8349\u6848\uff0c\u5305\u542bIFRS S1\u8349\u6848: \u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u4e00\u822c\u6027\u63ed\u9732\u898f\u5b9a\uff08General Requirements for Disclosure of Sustainability-related Financial Information\uff09\u8207 IFRS S2\u8349\u6848: \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u898f\u5b9a\uff08Climate-related Disclosures\uff09\uff0c\u8349\u6848\u5c07\u63d0\u4f9b\u66f4\u660e\u78ba\u53ef\u9075\u5faa\u7684\u898f\u7bc4\uff0c\u4e26\u6709\u671b\u53ef\u88dc\u5145\u4e26\u4e92\u901a\u5404\u570b\u4e3b\u7ba1\u6a5f\u95dc\u7684\u898f\u5b9a\uff0c\u9810\u6e2c\u6703\u6df1\u9060\u5f71\u97ff\u672a\u4f86\u5404\u570b\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u3002 \u00a0 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point\u300b\u5831\u544a\u767c\u73fe\uff0c\u82e5\u5168\u7403\u6696\u5316\u5347\u6eab3\u00b0\u5de6\u53f3\uff0c\u5c07\u5c0e\u81f4\u751f\u7522\u529b\u964d\u4f4e\u8207\u5c31\u696d\u56f0\u96e3\u3001\u7ce7\u98df\u548c\u6c34\u8cc7\u6e90\u77ed\u7f3a\u3001\u5065\u5eb7\u548c\u798f\u7949\u60e1\u5316\u7b49\u640d\u5931\uff1b\u5831\u544a\u4e5f\u6307\u51fa\u5982\u679c\u5168\u7403\u9818\u5c0e\u4eba\u806f\u5408\u9032\u884c\u6de8\u96f6\u8f49\u578b\uff0c\u5168\u7403\u7d93\u6fdf\u5c07\u572850\u5e74\u7372\u5f9743\u5104\u7f8e\u5143\u7684\u65b0\u6536\u76ca\uff0c\u7b49\u65bc2070\u5e74\u5c07\u632f\u8208\u5168\u74033.8% GDP\u3002 \u00a0 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\u00a0 \u4e00\u3001\u4f9d\u5faa\u5e38\u898b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6846\u67b6\u5f37\u5316\u8cc7\u8a0a\u63ed\u9732\uff0c\u4e26\u6ce8\u610f\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u59d4\u54e1\u6703\uff08ISSB\uff09\u9810\u8a08\u4eca\u5e74\u5e95\u767c\u5e03\u7684\u76f8\u95dc\u8349\u6848\uff0c\u5305\u542bIFRS S1\u8349\u6848: \u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u4e00\u822c\u6027\u63ed\u9732\u898f\u5b9a\uff08General Requirements for Disclosure of Sustainability-related Financial Information\uff09\u8207 IFRS S2\u8349\u6848: \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u898f\u5b9a\uff08Climate-related Disclosures\uff09\uff0c\u8349\u6848\u5c07\u63d0\u4f9b\u66f4\u660e\u78ba\u53ef\u9075\u5faa\u7684\u898f\u7bc4\uff0c\u4e26\u6709\u671b\u53ef\u88dc\u5145\u4e26\u4e92\u901a\u5404\u570b\u4e3b\u7ba1\u6a5f\u95dc\u7684\u898f\u5b9a\uff0c\u9810\u6e2c\u6703\u6df1\u9060\u5f71\u97ff\u672a\u4f86\u5404\u570b\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u3002 \u00a0 \u4e8c\u3001\u63a1\u7528\u570b\u969b\u6a19\u6e96\u76e4\u9ede\uff0c\u5229\u7528\u76f8\u95dc\u898f\u7bc4\u6a19\u6e96\u9032\u884c\u78ba\u4fe1\uff0c\u4e26\u64f4\u5927\u63ed\u9732\u908a\u754c\u3002\u900f\u904e\u63d0\u524d\u5e03\u5c40\u78b3\u63ed\u9732\uff0c\u4f01\u696d\u80fd\u6436\u5f97\u6de8\u96f6\u7684\u5148\u6a5f\uff0c\u5f37\u5316\u6c38\u7e8c\u4f5c\u70ba\uff0c\u5171\u5275\u6de8\u96f6\u672a\u4f86\u3002 \u00a0 \u53bb\u78b3\u6c38\u7e8c\u6210\u70ba\u63a8\u52d5\u4e16\u754c\u7d93\u6fdf\u7684\u8f49\u6369\u9ede \u00a0 Deloitte\u300aThe turning point\u300b\u5831\u544a\u767c\u73fe\uff0c\u82e5\u5168\u7403\u6696\u5316\u5347\u6eab3\u00b0\u5de6\u53f3\uff0c\u5c07\u5c0e\u81f4\u751f\u7522\u529b\u964d\u4f4e\u8207\u5c31\u696d\u56f0\u96e3\u3001\u7ce7\u98df\u548c\u6c34\u8cc7\u6e90\u77ed\u7f3a\u3001\u5065\u5eb7\u548c\u798f\u7949\u60e1\u5316\u7b49\u640d\u5931\uff1b\u5831\u544a\u4e5f\u6307\u51fa\u5982\u679c\u5168\u7403\u9818\u5c0e\u4eba\u806f\u5408\u9032\u884c\u6de8\u96f6\u8f49\u578b\uff0c\u5168\u7403\u7d93\u6fdf\u5c07\u572850\u5e74\u7372\u5f9743\u5104\u7f8e\u5143\u7684\u65b0\u6536\u76ca\uff0c\u7b49\u65bc2070\u5e74\u5c07\u632f\u8208\u5168\u74033.8% GDP\u3002 \u00a0 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\u52a9\u4f01\u696d\u97ff\u61c9\u6c38\u7e8c\u8da8\u52e2\u5e03\u5c40 \u6e1b\u7de9\u5168\u7403\u7d93\u6fdf\u640d\u5931 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","og_description":"\u751f\u6d3b\u4e2d\u5fc3\/\u7d9c\u5408\u5831\u5c0e Deloitte \u6c38\u7e8c\u767c\u5c55\u4e2d\u5fc3\uff08DCSP\uff09\u8fd1\u671f\u5728\u4e16\u754c\u7d93\u6fdf\u8ad6\u58c7\u5e74\u6703\uff08WEF\uff09\u767c\u5e03\u300aThe turning point \u2013 A Global Summary\u300b\u5831\u544a\uff0c\u5206\u6790\u4e9e\u592a\u3001\u6b50\u6d32\u3001\u7f8e\u6d32\u7b4915\u500b\u5730\u5340\u6c23\u5019\u5c0d\u7d93\u6fdf\u7684\u5f71\u97ff\u3002 \u00a0 \u5831\u544a\u986f\u793a\u82e5\u6c23\u5019\u8b8a\u9077\u4e0d\u52a0\u4ee5\u63a7\u5236\uff0c\u672a\u4f8650\u5e74\u5c07\u6703\u4f7f\u5168\u7403\u7d93\u6fdf\u640d\u59311.71\u5146\u7f8e\u5143\uff0c2070\u5e74\u5168\u7403\u570b\u5167\u751f\u7522\u7e3d\u503c\uff08GDP\uff09\u4ea6\u5c07\u6e1b\u5c117.6%\u7684\u6bd4\u91cd\u3002\u9451\u65bc\u6de8\u96f6\u884c\u52d5\u7684\u6025\u8feb\u6027\uff0c\u5354\u52a9\u53f0\u7063\u4f01\u696d\u8f49\u578b\u52e2\u5728\u5fc5\u884c\uff0c\u52e4\u696d\u773e\u4fe1\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u65bc6\/24~25\u300c2022 ESG\u9ad8\u5cf0\u6703\u300d\u70ba\u671f\u5169\u5929\u7684\u5c55\u89bd\u4e2d\uff0c\u5b89\u6392\u6c38\u7e8c\u5c08\u5bb6\u70ba\u4f01\u696d\u9032\u884c\u300cE-Body\u5065\u6aa2\u300d\u4e00\u5c0d\u4e00\u6df1\u5ea6\u8aee\u8a62\u670d\u52d9\uff0c\u4f7f\u4f01\u696d\u4e86\u89e3\u81ea\u8eab\u6c38\u7e8c\u9032\u5ea6\u8207\u72c0\u6cc1\uff0c\u63d0\u4f9b\u5b8c\u6574\u7684\u6e1b\u78b3\u65c5\u7a0b\uff1b\u65bc\u5c55\u9928\u5167\u4e5f\u63a8\u51fa\u6709\u734e\u5fb5\u7b54\uff0c\u63d0\u5347\u6c11\u773e\u5c0dESG\u8207\u74b0\u4fdd\u7684\u8a8d\u77e5\uff0c\u4e26\u5c07\u65bc\u5c55\u89bd\u671f\u9593\u805a\u7126\u6c38\u7e8c\u6de8\u96f6\u8207\u4f9b\u61c9\u93c8\u97cc\u6027\uff0c\u9032\u884c\u300c\u6c38\u7e8c\u6de8\u96f6\u300d\u7684\u4e3b\u984c\u6f14\u8b1b\u3002 \u00a0 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\u00a0 \u4e00\u3001\u4f9d\u5faa\u5e38\u898b\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u6846\u67b6\u5f37\u5316\u8cc7\u8a0a\u63ed\u9732\uff0c\u4e26\u6ce8\u610f\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u59d4\u54e1\u6703\uff08ISSB\uff09\u9810\u8a08\u4eca\u5e74\u5e95\u767c\u5e03\u7684\u76f8\u95dc\u8349\u6848\uff0c\u5305\u542bIFRS S1\u8349\u6848: \u6c38\u7e8c\u76f8\u95dc\u8ca1\u52d9\u8cc7\u8a0a\u4e4b\u4e00\u822c\u6027\u63ed\u9732\u898f\u5b9a\uff08General Requirements for Disclosure of Sustainability-related Financial Information\uff09\u8207 IFRS S2\u8349\u6848: \u6c23\u5019\u76f8\u95dc\u63ed\u9732\u898f\u5b9a\uff08Climate-related Disclosures\uff09\uff0c\u8349\u6848\u5c07\u63d0\u4f9b\u66f4\u660e\u78ba\u53ef\u9075\u5faa\u7684\u898f\u7bc4\uff0c\u4e26\u6709\u671b\u53ef\u88dc\u5145\u4e26\u4e92\u901a\u5404\u570b\u4e3b\u7ba1\u6a5f\u95dc\u7684\u898f\u5b9a\uff0c\u9810\u6e2c\u6703\u6df1\u9060\u5f71\u97ff\u672a\u4f86\u5404\u570b\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u3002 \u00a0 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