{"id":405255,"date":"2026-01-28T08:49:51","date_gmt":"2026-01-28T00:49:51","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=405255"},"modified":"2026-01-28T08:49:51","modified_gmt":"2026-01-28T00:49:51","slug":"%e5%9c%8b%e9%9a%9b%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87ifrs%e5%8d%b3%e5%b0%87%e5%85%b5%e8%87%a8%e5%9f%8e%e4%b8%8b-%e7%a2%b3%e7%9b%a4%e6%8c%91%e6%88%b0%e6%84%88%e8%89%b1%e9%89%85%e5%94%af%e6%9c%89ghg-pr","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=405255","title":{"rendered":"\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16"},"content":{"rendered":"<div>\n<p><a href=\"https:\/\/more-news.tw\/\">\u58a8\u65b0\u805e<\/a>\uff5c\u8a18\u8005\u5a01\u91d1\uff0f\u53f0\u5317\u5831\u5c0e<\/p>\n<\/p>\n<p>\u5168\u7403\u6c38\u7e8c\u5831\u544a\u65b0\u6642\u4ee3\uff0c\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS \u5373\u5c07\u65bc2027\u4e0a\u8def\uff0c2029\u5168\u9762\u63ed\u9732S1-S6. IFRS GRI\u8207GHG Protocol\u6210\u70ba\u4f01\u696d\u5408\u898f\u95dc\u9375\u3002\u66f4\u9022\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54(ISO)\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8 (GHG Protocol) \u65bc2025\u5e749\u6708\u5ba3\u5e03\u7b56\u7565\u5408\u4f5c\uff0c\u5c07\u6574\u5408\u4ee5GHG Protocol \u70ba\u4f01\u696d\u76e4\u67e5\u4f5c\u696d\u6a19\u6e96\uff0cISO\u8f14\u4ee5\u67e5\u8b49\uff0c\u5728\u4ee5\u4e0a\u4e09\u500b\u92fc\u9700\u652f\u6490\uff0cGHG Protocol\u513c\u7136\u6210\u70ba\u6de8\u96f6\u78b3\u76e4\u4e3b\u6d41\uff0c\u4e26\u6709\u6548\u529b\u652f\u6301\u6c38\u7e8c\u5831\u544a\u66f8\u7b26\u5408\u570b\u969b\u6cd5\u898f\u3002\u9019\u662f\u6240\u6709\u4f01\u696d\u7576\u524d\u6700\u9700\u8981\u91cd\u8996\u7684\u8ab2\u984c\u3002<\/p>\n<p>\u5168\u7403\u6c38\u7e8c\u5831\u544a\u8207\u8ca1\u52d9\u900f\u660e\u5316\u7684\u6d6a\u6f6e\u6b63\u52a0\u901f\u63a8\u9032\u3002GRI\uff08\u5168\u7403\u6c38\u7e8c\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\u53bb\u5e748\u6708\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u4e0a\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408GHG Protocol\u8207GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002GRI\u6771\u5354\u5730\u5340\u8ca0\u8cac\u4ebaAllinnettes Adigue\u4e5f\u5f37\u8abf\uff0c\u4e9e\u6d32\u5730\u5340\u4e9f\u9700\u52a0\u901f\u843d\u5be6\uff0c\u907f\u514d\u843d\u5f8c\u6b50\u7f8e\u591a\u5e74\u5efa\u7acb\u7684\u5236\u5ea6\u3002<\/p>\n<figure id=\"attachment_516652\" aria-describedby=\"caption-attachment-516652\" style=\"width: 1200px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-516652\" src=\"https:\/\/more-news.tw\/wp-content\/uploads\/2026\/01\/GHG-PROTOCOL\u70ba\u4e3b.webp\" alt=\"\" width=\"1200\" height=\"600\"><figcaption id=\"caption-attachment-516652\" class=\"wp-caption-text\">GHG Protocol\u662f\u5168\u7403\u516c\u8a8d\u7684\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u6a19\u6e96\uff0c\u8207SBTi (\u79d1\u5b78\u57fa\u790e\u6e1b\u91cf\u5021\u8b70) \u7b49\u570b\u969b\u6846\u67b6\u7d50\u5408. 2025\u5e749 \u6708\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54\uff08ISO\uff09\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8\uff08GHG Protocol\uff09\u5efa\u7acb\u6230\u7565\u5925\u4f34\u95dc\u4fc2, ISO \u4ee5\u8f14\u52a9GHG \u67e5\u8b49\u70ba\u4e3b\u3002<br \/>\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b<\/figcaption><\/figure>\n<p>\u70ba\u6b64\uff0c2025\u53d6\u5f97GHG\u4e3b\u5c0e\u67e5\u8b49\u5e2b\u3001\u540c\u6642\u4e5f\u662f\u8def\u5ee3\u5927\u526f\u7e3d\u7684\u738b\u667a\u5a9b\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u67e5\u8b49\u8981\u5c0d\u6a19GHG Protocol\uff0c\u4ee5GHG Protocol\u70ba\u4e3b\uff0cISO\u70ba\u67e5\u8b49\uff0c\u5979\u8aaa\uff0cIFRS 2027\uff1a\u5168\u7403\u4e00\u81f4\u7684\u6703\u8a08\u6e96\u5247\uff0c2027\u5e74\u8d77\uff0cIFRS\u5c07\u5728\u5168\u7403\u5168\u9762\u5be6\u65bd\uff0c\u6240\u6709\u6c38\u7e8c\u5831\u544a\u5fc5\u9808\u4f9d\u5faa IFRS \u7684\u67b6\u69cb\uff0c\u6db5\u84cbS1\u3001S2\uff08\u6c38\u7e8c\u63ed\u9732\uff09\u3001S5\u3001S6\uff08\u4eba\u6b0a\u8207\u751f\u547d\u9031\u671f\u7ba1\u7406\uff09\u7b49\u9762\u5411\u3002<\/p>\n<p>\u53f0\u7063\u81ea2013\u5e74\u8d77\u5df2\u5206\u968e\u6bb5\u63a1\u7528 IFRSs\uff0c2027 \u5c07\u8207\u6c38\u7e8c\u5831\u544a\u5168\u9762\u63a5\u8ecc\u3002\u7121\u8ad6\u662f\u4e2d\u6587\u7248\u6216\u662f\u82f1\u6587\u7248\u7684\u6c38\u7e8c\u5831\u544a\u66f8 \u5fc5\u9808\u4e00\u81f4\u9075\u5faa IFRS\uff0c\u4e0d\u53ef\u518d\u51fa\u73fe\u300c\u82f1\u6587\u7528 IFRS\u3001\u4e2d\u6587\u4e0d\u7528\u300d\u7684\u843d\u5dee\u3002<\/p>\n<p>\u7d93\u6fdf\u90e8\u53ca\u91d1\u7ba1\u6703\u5df2\u6b63\u5f0f\u516c\u544a\u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09\u8a08\u5283\u5c07\u63a8\u9072\u81f32027\u5e74\u5be6\u65bd\uff0c\u53d6\u6d8890\uff05\u9032\u53e3\u5546\u7684\u8ab2\u5fb5\u7fa9\u52d9\uff0c\u5c0d\u6bcf\u5e74\u78b3\u6392\u653e\u4f4e\u65bc50\u5678\u7684\u4f01\u696d\u63d0\u4f9b\u8c41\u514d\u9580\u6abb\uff0c\u4e26\u7c21\u5316\u7533\u5831\u7a0b\u5e8f\uff0c\u6e1b\u5c11\u4f01\u696d\u8a08\u7b97\u6210\u672c\u3002\u4f46\u6240\u6709\u51fa\u53e3\u5546\/\u88fd\u9020\u5ee0\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732\u3001\u96fb\u5b50\u696d\u9996\u7576\u5176\u885d\u3002 \u8cc7\u6599\u53c3\u8003\uff1a<a href=\"https:\/\/cgc.twse.com.tw\/latestNews\/promoteNewsArticleCh\/4482\">https:\/\/cgc.twse.com.tw\/latestNews\/promoteNewsArticleCh\/4482<\/a><\/p>\n<p>\u4f9d\u64da\u6b50\u76df2025\u5e749\u6708\u7684\u5ba3\u544a\uff1a\u5e74\u5ea6\u9032\u53e3\u8ca8\u6bdb\u91cd\u6216\u78b3\u6392\u653e\u91cf\u4f4e\u65bc50\u5678\u7684\u96fb\u5b50\u696d\u8005\uff0c\u4ecd\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732. \u6b64\u8209\u51f8\u986f\u6c38\u7e8c\u5831\u544a\u7684\u91cd\u8981\u6027\uff0c\u4f01\u696d\u82e5\u672a\u4f9d IFRS \u8207 GHG Protocol \u5c0d\u6a19\uff0c\u5c07\u9762\u81e8\u76f4\u63a5\u7684\u8ca1\u52d9\u98a8\u96aa\u3002\u8cc7\u6599\u53c3\u8003\uff1a<a href=\"https:\/\/www.reccessary.com\/zh-tw\/news\/eu-omnibus-simplification-package-qa\">https:\/\/www.reccessary.com\/zh-tw\/news\/eu-omnibus-simplification-package-qa<\/a><\/p>\n<p>\u4f9d\u64daGRI 2021\u5e74\u7248, \u738b\u667a\u5a9b\u8aaa\uff0cGRI 305\u78b3\u76e4\u67e5\u7684\u6838\u5fc3\u70ba\u7bc4\u7587\u4e09, \u5728Page 619, \u660e\u5217\u7bc4\u7587\u4e09\uff08Scope 3\uff09\u4e2d\u76841-15\u985e\u5225, \u5168\u90e8\u8981\u63ed\u9732, \u7121\u78b3\u6392\u653e\u9805\u76ee\u4e5f\u8981\u5be6\u8cea\u6027\u8aaa\u660e\u3002GHG Protocol \u662f\u552f\u4e00\u80fd\u8207 IFRS \u5c0d\u6a19\u7684\u78b3\u6703\u8a08\u6e96\u5247\uff0c\u78ba\u4fdd\u6392\u653e\u6578\u64da\u900f\u660e\u4e26\u53ef\u67e5\u8b49\u3002<\/p>\n<p>\u6b64\u5916, \u5e38\u898b\u7da0\u8272\u50f9\u503c\u93c8\u7684\u6c38\u7e8c\u7533\u5831\u5e73\u53f0, \u5982ECOVADIS \u7b49, \u4e5f\u4ee5GHG Protocol \u70ba\u4e3b, \u6709\u52a0\u5206. \u82e5\u4ee5ISO14064-1\u76e4\u67e5\u5831\u544a\u4f5c\u696d, \u4ecd\u9700\u5c0d\u6a19GHG Protocol \u586b\u5831. \u696d\u754c\u5e38\u51fa\u73fe\u932f\u8aa4\u586b\u5831\u800c\u5931\u4efd\u4e4b\u6848\u4f8b.<\/p>\n<p>\u518d\u5247, \u7da0\u8272\u50f9\u503c\u93c8\u4e5f\u5e38\u88ab\u8981\u6c42SBTi\u8a8d\u8b49, \u800c SBTi \u7684\u78b3\u76e4\u67e5\u300c\u552f\u4e00\u88ab\u6b63\u5f0f\u63a1\u8a8d\u7684\u6a19\u6e96\u662f\uff1aGHG Protocol\u300d, ISO 14064-1 \u4e5f\u53ea\u662f\u5c0d\u6a19\u4f5c\u696d. \u5be9\u67e5\u6642\u6613\u56e0\u7121\u5b8c\u6574\u63ed\u9732\u8a08\u7b97\u65b9\u6cd5, \u800c\u88ab\u5217\u51fa\u5165\u91cd\u5927\u7f3a\u5931.<\/p>\n<figure id=\"attachment_516654\" aria-describedby=\"caption-attachment-516654\" style=\"width: 1478px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-516654\" src=\"https:\/\/more-news.tw\/wp-content\/uploads\/2026\/01\/S__39559243.webp\" alt=\"\" width=\"1478\" height=\"1108\"><figcaption id=\"caption-attachment-516654\" class=\"wp-caption-text\">\u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\uff08\u5716\uff09\u53bb\u5e74\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408 GHG Protocol \u8207 GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002<br \/>\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b<\/figcaption><\/figure>\n<p>ESG\u98a8\u96aa\u8207\u5546\u6a5f\u4e26\u5b58\uff0c\u6c38\u7e8c\u5831\u544a\u4e0d\u50c5\u662f\u5408\u898f\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u7684\u91cd\u8981\u5de5\u5177\uff1a\u74b0\u5883\u9762\uff1a\u6c23\u5019\u8b8a\u9077\u3001\u78b3\u7a05\u58d3\u529b\u3002\u793e\u6703\u9762\uff1a\u6297\u8b70\u6f6e\u3001\u5c11\u5b50\u5316\u3001\u54e1\u5de5\u885d\u64ca\u3002\u6cbb\u7406\u9762\uff1a\u91d1\u878d\u52d5\u76ea\u3001\u570b\u969b\u6e96\u5247\u843d\u5dee\u3002\u552f\u6709\u300c\u627e\u51fa\u98a8\u96aa\u3001\u89e3\u6c7a\u98a8\u96aa\u300d\uff0c\u624d\u80fd\u5c07\u6311\u6230\u8f49\u5316\u70ba\u5546\u6a5f\u3002\u6c38\u7e8c\u5831\u544a\u4e0d\u518d\u662f\u9078\u64c7\u984c\uff0c\u800c\u662f\u5168\u7403\u4f01\u696d\u7684\u5fc5\u4fee\u8ab2\u3002\u4e9e\u6d32\u4f01\u696d\u82e5\u8981\u5728\u570b\u969b\u5e02\u5834\u4e2d\u4fdd\u6301\u7af6\u722d\u529b\uff0c\u5fc5\u9808\u6b63\u8996 IFRS \u8207 GRI \u7684\u8981\u6c42\uff0c\u5168\u9762\u843d\u5be6\u6c38\u7e8c\u5831\u544a\u5236\u5ea6\u3002<\/p>\n<p>\u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: <a href=\"https:\/\/more-news.tw\/516651\/\">\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u5a01\u91d1\uff0f\u53f0\u5317\u5831\u5c0e \u5168&#8230;<\/p>\n","protected":false},"author":24,"featured_media":405256,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[48688],"tags":[],"class_list":["post-405255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-more-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831<\/title>\n<meta name=\"description\" content=\"\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u5a01\u91d1\uff0f\u53f0\u5317\u5831\u5c0e\u5168\u7403\u6c38\u7e8c\u5831\u544a\u65b0\u6642\u4ee3\uff0c\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS \u5373\u5c07\u65bc2027\u4e0a\u8def\uff0c2029\u5168\u9762\u63ed\u9732S1-S6. IFRS GRI\u8207GHG Protocol\u6210\u70ba\u4f01\u696d\u5408\u898f\u95dc\u9375\u3002\u66f4\u9022\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54(ISO)\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8 (GHG Protocol) \u65bc2025\u5e749\u6708\u5ba3\u5e03\u7b56\u7565\u5408\u4f5c\uff0c\u5c07\u6574\u5408\u4ee5GHG Protocol \u70ba\u4f01\u696d\u76e4\u67e5\u4f5c\u696d\u6a19\u6e96\uff0cISO\u8f14\u4ee5\u67e5\u8b49\uff0c\u5728\u4ee5\u4e0a\u4e09\u500b\u92fc\u9700\u652f\u6490\uff0cGHG Protocol\u513c\u7136\u6210\u70ba\u6de8\u96f6\u78b3\u76e4\u4e3b\u6d41\uff0c\u4e26\u6709\u6548\u529b\u652f\u6301\u6c38\u7e8c\u5831\u544a\u66f8\u7b26\u5408\u570b\u969b\u6cd5\u898f\u3002\u9019\u662f\u6240\u6709\u4f01\u696d\u7576\u524d\u6700\u9700\u8981\u91cd\u8996\u7684\u8ab2\u984c\u3002 \u5168\u7403\u6c38\u7e8c\u5831\u544a\u8207\u8ca1\u52d9\u900f\u660e\u5316\u7684\u6d6a\u6f6e\u6b63\u52a0\u901f\u63a8\u9032\u3002GRI\uff08\u5168\u7403\u6c38\u7e8c\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\u53bb\u5e748\u6708\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u4e0a\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408GHG Protocol\u8207GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002GRI\u6771\u5354\u5730\u5340\u8ca0\u8cac\u4ebaAllinnettes Adigue\u4e5f\u5f37\u8abf\uff0c\u4e9e\u6d32\u5730\u5340\u4e9f\u9700\u52a0\u901f\u843d\u5be6\uff0c\u907f\u514d\u843d\u5f8c\u6b50\u7f8e\u591a\u5e74\u5efa\u7acb\u7684\u5236\u5ea6\u3002 GHG Protocol\u662f\u5168\u7403\u516c\u8a8d\u7684\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u6a19\u6e96\uff0c\u8207SBTi (\u79d1\u5b78\u57fa\u790e\u6e1b\u91cf\u5021\u8b70) \u7b49\u570b\u969b\u6846\u67b6\u7d50\u5408. 2025\u5e749 \u6708\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54\uff08ISO\uff09\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8\uff08GHG Protocol\uff09\u5efa\u7acb\u6230\u7565\u5925\u4f34\u95dc\u4fc2, ISO \u4ee5\u8f14\u52a9GHG \u67e5\u8b49\u70ba\u4e3b\u3002\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b \u70ba\u6b64\uff0c2025\u53d6\u5f97GHG\u4e3b\u5c0e\u67e5\u8b49\u5e2b\u3001\u540c\u6642\u4e5f\u662f\u8def\u5ee3\u5927\u526f\u7e3d\u7684\u738b\u667a\u5a9b\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u67e5\u8b49\u8981\u5c0d\u6a19GHG Protocol\uff0c\u4ee5GHG Protocol\u70ba\u4e3b\uff0cISO\u70ba\u67e5\u8b49\uff0c\u5979\u8aaa\uff0cIFRS 2027\uff1a\u5168\u7403\u4e00\u81f4\u7684\u6703\u8a08\u6e96\u5247\uff0c2027\u5e74\u8d77\uff0cIFRS\u5c07\u5728\u5168\u7403\u5168\u9762\u5be6\u65bd\uff0c\u6240\u6709\u6c38\u7e8c\u5831\u544a\u5fc5\u9808\u4f9d\u5faa IFRS \u7684\u67b6\u69cb\uff0c\u6db5\u84cbS1\u3001S2\uff08\u6c38\u7e8c\u63ed\u9732\uff09\u3001S5\u3001S6\uff08\u4eba\u6b0a\u8207\u751f\u547d\u9031\u671f\u7ba1\u7406\uff09\u7b49\u9762\u5411\u3002 \u53f0\u7063\u81ea2013\u5e74\u8d77\u5df2\u5206\u968e\u6bb5\u63a1\u7528 IFRSs\uff0c2027 \u5c07\u8207\u6c38\u7e8c\u5831\u544a\u5168\u9762\u63a5\u8ecc\u3002\u7121\u8ad6\u662f\u4e2d\u6587\u7248\u6216\u662f\u82f1\u6587\u7248\u7684\u6c38\u7e8c\u5831\u544a\u66f8 \u5fc5\u9808\u4e00\u81f4\u9075\u5faa IFRS\uff0c\u4e0d\u53ef\u518d\u51fa\u73fe\u300c\u82f1\u6587\u7528 IFRS\u3001\u4e2d\u6587\u4e0d\u7528\u300d\u7684\u843d\u5dee\u3002 \u7d93\u6fdf\u90e8\u53ca\u91d1\u7ba1\u6703\u5df2\u6b63\u5f0f\u516c\u544a\u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09\u8a08\u5283\u5c07\u63a8\u9072\u81f32027\u5e74\u5be6\u65bd\uff0c\u53d6\u6d8890\uff05\u9032\u53e3\u5546\u7684\u8ab2\u5fb5\u7fa9\u52d9\uff0c\u5c0d\u6bcf\u5e74\u78b3\u6392\u653e\u4f4e\u65bc50\u5678\u7684\u4f01\u696d\u63d0\u4f9b\u8c41\u514d\u9580\u6abb\uff0c\u4e26\u7c21\u5316\u7533\u5831\u7a0b\u5e8f\uff0c\u6e1b\u5c11\u4f01\u696d\u8a08\u7b97\u6210\u672c\u3002\u4f46\u6240\u6709\u51fa\u53e3\u5546\/\u88fd\u9020\u5ee0\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732\u3001\u96fb\u5b50\u696d\u9996\u7576\u5176\u885d\u3002 \u8cc7\u6599\u53c3\u8003\uff1ahttps:\/\/cgc.twse.com.tw\/latestNews\/promoteNewsArticleCh\/4482 \u4f9d\u64da\u6b50\u76df2025\u5e749\u6708\u7684\u5ba3\u544a\uff1a\u5e74\u5ea6\u9032\u53e3\u8ca8\u6bdb\u91cd\u6216\u78b3\u6392\u653e\u91cf\u4f4e\u65bc50\u5678\u7684\u96fb\u5b50\u696d\u8005\uff0c\u4ecd\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732. \u6b64\u8209\u51f8\u986f\u6c38\u7e8c\u5831\u544a\u7684\u91cd\u8981\u6027\uff0c\u4f01\u696d\u82e5\u672a\u4f9d IFRS \u8207 GHG Protocol \u5c0d\u6a19\uff0c\u5c07\u9762\u81e8\u76f4\u63a5\u7684\u8ca1\u52d9\u98a8\u96aa\u3002\u8cc7\u6599\u53c3\u8003\uff1ahttps:\/\/www.reccessary.com\/zh-tw\/news\/eu-omnibus-simplification-package-qa \u4f9d\u64daGRI 2021\u5e74\u7248, \u738b\u667a\u5a9b\u8aaa\uff0cGRI 305\u78b3\u76e4\u67e5\u7684\u6838\u5fc3\u70ba\u7bc4\u7587\u4e09, \u5728Page 619, \u660e\u5217\u7bc4\u7587\u4e09\uff08Scope 3\uff09\u4e2d\u76841-15\u985e\u5225, \u5168\u90e8\u8981\u63ed\u9732, \u7121\u78b3\u6392\u653e\u9805\u76ee\u4e5f\u8981\u5be6\u8cea\u6027\u8aaa\u660e\u3002GHG Protocol \u662f\u552f\u4e00\u80fd\u8207 IFRS \u5c0d\u6a19\u7684\u78b3\u6703\u8a08\u6e96\u5247\uff0c\u78ba\u4fdd\u6392\u653e\u6578\u64da\u900f\u660e\u4e26\u53ef\u67e5\u8b49\u3002 \u6b64\u5916, \u5e38\u898b\u7da0\u8272\u50f9\u503c\u93c8\u7684\u6c38\u7e8c\u7533\u5831\u5e73\u53f0, \u5982ECOVADIS \u7b49, \u4e5f\u4ee5GHG Protocol \u70ba\u4e3b, \u6709\u52a0\u5206. \u82e5\u4ee5ISO14064-1\u76e4\u67e5\u5831\u544a\u4f5c\u696d, \u4ecd\u9700\u5c0d\u6a19GHG Protocol \u586b\u5831. \u696d\u754c\u5e38\u51fa\u73fe\u932f\u8aa4\u586b\u5831\u800c\u5931\u4efd\u4e4b\u6848\u4f8b. \u518d\u5247, \u7da0\u8272\u50f9\u503c\u93c8\u4e5f\u5e38\u88ab\u8981\u6c42SBTi\u8a8d\u8b49, \u800c SBTi \u7684\u78b3\u76e4\u67e5\u300c\u552f\u4e00\u88ab\u6b63\u5f0f\u63a1\u8a8d\u7684\u6a19\u6e96\u662f\uff1aGHG Protocol\u300d, ISO 14064-1 \u4e5f\u53ea\u662f\u5c0d\u6a19\u4f5c\u696d. \u5be9\u67e5\u6642\u6613\u56e0\u7121\u5b8c\u6574\u63ed\u9732\u8a08\u7b97\u65b9\u6cd5, \u800c\u88ab\u5217\u51fa\u5165\u91cd\u5927\u7f3a\u5931. \u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\uff08\u5716\uff09\u53bb\u5e74\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408 GHG Protocol \u8207 GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b ESG\u98a8\u96aa\u8207\u5546\u6a5f\u4e26\u5b58\uff0c\u6c38\u7e8c\u5831\u544a\u4e0d\u50c5\u662f\u5408\u898f\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u7684\u91cd\u8981\u5de5\u5177\uff1a\u74b0\u5883\u9762\uff1a\u6c23\u5019\u8b8a\u9077\u3001\u78b3\u7a05\u58d3\u529b\u3002\u793e\u6703\u9762\uff1a\u6297\u8b70\u6f6e\u3001\u5c11\u5b50\u5316\u3001\u54e1\u5de5\u885d\u64ca\u3002\u6cbb\u7406\u9762\uff1a\u91d1\u878d\u52d5\u76ea\u3001\u570b\u969b\u6e96\u5247\u843d\u5dee\u3002\u552f\u6709\u300c\u627e\u51fa\u98a8\u96aa\u3001\u89e3\u6c7a\u98a8\u96aa\u300d\uff0c\u624d\u80fd\u5c07\u6311\u6230\u8f49\u5316\u70ba\u5546\u6a5f\u3002\u6c38\u7e8c\u5831\u544a\u4e0d\u518d\u662f\u9078\u64c7\u984c\uff0c\u800c\u662f\u5168\u7403\u4f01\u696d\u7684\u5fc5\u4fee\u8ab2\u3002\u4e9e\u6d32\u4f01\u696d\u82e5\u8981\u5728\u570b\u969b\u5e02\u5834\u4e2d\u4fdd\u6301\u7af6\u722d\u529b\uff0c\u5fc5\u9808\u6b63\u8996 IFRS \u8207 GRI \u7684\u8981\u6c42\uff0c\u5168\u9762\u843d\u5be6\u6c38\u7e8c\u5831\u544a\u5236\u5ea6\u3002 \u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: \u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16\" \/>\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=405255\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u58a8\u65b0\u805e\uff5c\u8a18\u8005\u5a01\u91d1\uff0f\u53f0\u5317\u5831\u5c0e\u5168\u7403\u6c38\u7e8c\u5831\u544a\u65b0\u6642\u4ee3\uff0c\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS \u5373\u5c07\u65bc2027\u4e0a\u8def\uff0c2029\u5168\u9762\u63ed\u9732S1-S6. IFRS GRI\u8207GHG Protocol\u6210\u70ba\u4f01\u696d\u5408\u898f\u95dc\u9375\u3002\u66f4\u9022\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54(ISO)\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8 (GHG Protocol) \u65bc2025\u5e749\u6708\u5ba3\u5e03\u7b56\u7565\u5408\u4f5c\uff0c\u5c07\u6574\u5408\u4ee5GHG Protocol \u70ba\u4f01\u696d\u76e4\u67e5\u4f5c\u696d\u6a19\u6e96\uff0cISO\u8f14\u4ee5\u67e5\u8b49\uff0c\u5728\u4ee5\u4e0a\u4e09\u500b\u92fc\u9700\u652f\u6490\uff0cGHG Protocol\u513c\u7136\u6210\u70ba\u6de8\u96f6\u78b3\u76e4\u4e3b\u6d41\uff0c\u4e26\u6709\u6548\u529b\u652f\u6301\u6c38\u7e8c\u5831\u544a\u66f8\u7b26\u5408\u570b\u969b\u6cd5\u898f\u3002\u9019\u662f\u6240\u6709\u4f01\u696d\u7576\u524d\u6700\u9700\u8981\u91cd\u8996\u7684\u8ab2\u984c\u3002 \u5168\u7403\u6c38\u7e8c\u5831\u544a\u8207\u8ca1\u52d9\u900f\u660e\u5316\u7684\u6d6a\u6f6e\u6b63\u52a0\u901f\u63a8\u9032\u3002GRI\uff08\u5168\u7403\u6c38\u7e8c\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\u53bb\u5e748\u6708\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u4e0a\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408GHG Protocol\u8207GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002GRI\u6771\u5354\u5730\u5340\u8ca0\u8cac\u4ebaAllinnettes Adigue\u4e5f\u5f37\u8abf\uff0c\u4e9e\u6d32\u5730\u5340\u4e9f\u9700\u52a0\u901f\u843d\u5be6\uff0c\u907f\u514d\u843d\u5f8c\u6b50\u7f8e\u591a\u5e74\u5efa\u7acb\u7684\u5236\u5ea6\u3002 GHG Protocol\u662f\u5168\u7403\u516c\u8a8d\u7684\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u6a19\u6e96\uff0c\u8207SBTi (\u79d1\u5b78\u57fa\u790e\u6e1b\u91cf\u5021\u8b70) \u7b49\u570b\u969b\u6846\u67b6\u7d50\u5408. 2025\u5e749 \u6708\u570b\u969b\u6a19\u6e96\u5316\u7d44\u7e54\uff08ISO\uff09\u8207\u6eab\u5ba4\u6c23\u9ad4\u76e4\u67e5\u8b70\u5b9a\u66f8\uff08GHG Protocol\uff09\u5efa\u7acb\u6230\u7565\u5925\u4f34\u95dc\u4fc2, ISO \u4ee5\u8f14\u52a9GHG \u67e5\u8b49\u70ba\u4e3b\u3002\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b \u70ba\u6b64\uff0c2025\u53d6\u5f97GHG\u4e3b\u5c0e\u67e5\u8b49\u5e2b\u3001\u540c\u6642\u4e5f\u662f\u8def\u5ee3\u5927\u526f\u7e3d\u7684\u738b\u667a\u5a9b\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u67e5\u8b49\u8981\u5c0d\u6a19GHG Protocol\uff0c\u4ee5GHG Protocol\u70ba\u4e3b\uff0cISO\u70ba\u67e5\u8b49\uff0c\u5979\u8aaa\uff0cIFRS 2027\uff1a\u5168\u7403\u4e00\u81f4\u7684\u6703\u8a08\u6e96\u5247\uff0c2027\u5e74\u8d77\uff0cIFRS\u5c07\u5728\u5168\u7403\u5168\u9762\u5be6\u65bd\uff0c\u6240\u6709\u6c38\u7e8c\u5831\u544a\u5fc5\u9808\u4f9d\u5faa IFRS \u7684\u67b6\u69cb\uff0c\u6db5\u84cbS1\u3001S2\uff08\u6c38\u7e8c\u63ed\u9732\uff09\u3001S5\u3001S6\uff08\u4eba\u6b0a\u8207\u751f\u547d\u9031\u671f\u7ba1\u7406\uff09\u7b49\u9762\u5411\u3002 \u53f0\u7063\u81ea2013\u5e74\u8d77\u5df2\u5206\u968e\u6bb5\u63a1\u7528 IFRSs\uff0c2027 \u5c07\u8207\u6c38\u7e8c\u5831\u544a\u5168\u9762\u63a5\u8ecc\u3002\u7121\u8ad6\u662f\u4e2d\u6587\u7248\u6216\u662f\u82f1\u6587\u7248\u7684\u6c38\u7e8c\u5831\u544a\u66f8 \u5fc5\u9808\u4e00\u81f4\u9075\u5faa IFRS\uff0c\u4e0d\u53ef\u518d\u51fa\u73fe\u300c\u82f1\u6587\u7528 IFRS\u3001\u4e2d\u6587\u4e0d\u7528\u300d\u7684\u843d\u5dee\u3002 \u7d93\u6fdf\u90e8\u53ca\u91d1\u7ba1\u6703\u5df2\u6b63\u5f0f\u516c\u544a\u78b3\u908a\u5883\u8abf\u6574\u6a5f\u5236\uff08CBAM\uff09\u8a08\u5283\u5c07\u63a8\u9072\u81f32027\u5e74\u5be6\u65bd\uff0c\u53d6\u6d8890\uff05\u9032\u53e3\u5546\u7684\u8ab2\u5fb5\u7fa9\u52d9\uff0c\u5c0d\u6bcf\u5e74\u78b3\u6392\u653e\u4f4e\u65bc50\u5678\u7684\u4f01\u696d\u63d0\u4f9b\u8c41\u514d\u9580\u6abb\uff0c\u4e26\u7c21\u5316\u7533\u5831\u7a0b\u5e8f\uff0c\u6e1b\u5c11\u4f01\u696d\u8a08\u7b97\u6210\u672c\u3002\u4f46\u6240\u6709\u51fa\u53e3\u5546\/\u88fd\u9020\u5ee0\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732\u3001\u96fb\u5b50\u696d\u9996\u7576\u5176\u885d\u3002 \u8cc7\u6599\u53c3\u8003\uff1ahttps:\/\/cgc.twse.com.tw\/latestNews\/promoteNewsArticleCh\/4482 \u4f9d\u64da\u6b50\u76df2025\u5e749\u6708\u7684\u5ba3\u544a\uff1a\u5e74\u5ea6\u9032\u53e3\u8ca8\u6bdb\u91cd\u6216\u78b3\u6392\u653e\u91cf\u4f4e\u65bc50\u5678\u7684\u96fb\u5b50\u696d\u8005\uff0c\u4ecd\u9700\u63d0\u4f9bCSRD\u6c38\u7e8c\u5831\u544a, \u8aa0\u5be6\u63ed\u9732. \u6b64\u8209\u51f8\u986f\u6c38\u7e8c\u5831\u544a\u7684\u91cd\u8981\u6027\uff0c\u4f01\u696d\u82e5\u672a\u4f9d IFRS \u8207 GHG Protocol \u5c0d\u6a19\uff0c\u5c07\u9762\u81e8\u76f4\u63a5\u7684\u8ca1\u52d9\u98a8\u96aa\u3002\u8cc7\u6599\u53c3\u8003\uff1ahttps:\/\/www.reccessary.com\/zh-tw\/news\/eu-omnibus-simplification-package-qa \u4f9d\u64daGRI 2021\u5e74\u7248, \u738b\u667a\u5a9b\u8aaa\uff0cGRI 305\u78b3\u76e4\u67e5\u7684\u6838\u5fc3\u70ba\u7bc4\u7587\u4e09, \u5728Page 619, \u660e\u5217\u7bc4\u7587\u4e09\uff08Scope 3\uff09\u4e2d\u76841-15\u985e\u5225, \u5168\u90e8\u8981\u63ed\u9732, \u7121\u78b3\u6392\u653e\u9805\u76ee\u4e5f\u8981\u5be6\u8cea\u6027\u8aaa\u660e\u3002GHG Protocol \u662f\u552f\u4e00\u80fd\u8207 IFRS \u5c0d\u6a19\u7684\u78b3\u6703\u8a08\u6e96\u5247\uff0c\u78ba\u4fdd\u6392\u653e\u6578\u64da\u900f\u660e\u4e26\u53ef\u67e5\u8b49\u3002 \u6b64\u5916, \u5e38\u898b\u7da0\u8272\u50f9\u503c\u93c8\u7684\u6c38\u7e8c\u7533\u5831\u5e73\u53f0, \u5982ECOVADIS \u7b49, \u4e5f\u4ee5GHG Protocol \u70ba\u4e3b, \u6709\u52a0\u5206. \u82e5\u4ee5ISO14064-1\u76e4\u67e5\u5831\u544a\u4f5c\u696d, \u4ecd\u9700\u5c0d\u6a19GHG Protocol \u586b\u5831. \u696d\u754c\u5e38\u51fa\u73fe\u932f\u8aa4\u586b\u5831\u800c\u5931\u4efd\u4e4b\u6848\u4f8b. \u518d\u5247, \u7da0\u8272\u50f9\u503c\u93c8\u4e5f\u5e38\u88ab\u8981\u6c42SBTi\u8a8d\u8b49, \u800c SBTi \u7684\u78b3\u76e4\u67e5\u300c\u552f\u4e00\u88ab\u6b63\u5f0f\u63a1\u8a8d\u7684\u6a19\u6e96\u662f\uff1aGHG Protocol\u300d, ISO 14064-1 \u4e5f\u53ea\u662f\u5c0d\u6a19\u4f5c\u696d. \u5be9\u67e5\u6642\u6613\u56e0\u7121\u5b8c\u6574\u63ed\u9732\u8a08\u7b97\u65b9\u6cd5, \u800c\u88ab\u5217\u51fa\u5165\u91cd\u5927\u7f3a\u5931. \u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin Hodess\uff08\u5716\uff09\u53bb\u5e74\u5728\u53f0\u53172025 ESG\u9ad8\u5cf0\u6703\u6307\u51fa\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5fc5\u9808\u5168\u9762\u5c0d\u6a19 IFRS\uff08\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff09\uff0c\u4e26\u7d50\u5408 GHG Protocol \u8207 GRI 305 \u7684\u898f\u7bc4\uff0c\u624d\u80fd\u7b26\u5408\u570b\u969b\u8981\u6c42\u3002\u7167\u7247\u8def\u5ee3\u5927\u63d0\u4f9b ESG\u98a8\u96aa\u8207\u5546\u6a5f\u4e26\u5b58\uff0c\u6c38\u7e8c\u5831\u544a\u4e0d\u50c5\u662f\u5408\u898f\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u7684\u91cd\u8981\u5de5\u5177\uff1a\u74b0\u5883\u9762\uff1a\u6c23\u5019\u8b8a\u9077\u3001\u78b3\u7a05\u58d3\u529b\u3002\u793e\u6703\u9762\uff1a\u6297\u8b70\u6f6e\u3001\u5c11\u5b50\u5316\u3001\u54e1\u5de5\u885d\u64ca\u3002\u6cbb\u7406\u9762\uff1a\u91d1\u878d\u52d5\u76ea\u3001\u570b\u969b\u6e96\u5247\u843d\u5dee\u3002\u552f\u6709\u300c\u627e\u51fa\u98a8\u96aa\u3001\u89e3\u6c7a\u98a8\u96aa\u300d\uff0c\u624d\u80fd\u5c07\u6311\u6230\u8f49\u5316\u70ba\u5546\u6a5f\u3002\u6c38\u7e8c\u5831\u544a\u4e0d\u518d\u662f\u9078\u64c7\u984c\uff0c\u800c\u662f\u5168\u7403\u4f01\u696d\u7684\u5fc5\u4fee\u8ab2\u3002\u4e9e\u6d32\u4f01\u696d\u82e5\u8981\u5728\u570b\u969b\u5e02\u5834\u4e2d\u4fdd\u6301\u7af6\u722d\u529b\uff0c\u5fc5\u9808\u6b63\u8996 IFRS \u8207 GRI \u7684\u8981\u6c42\uff0c\u5168\u9762\u843d\u5be6\u6c38\u7e8c\u5831\u544a\u5236\u5ea6\u3002 \u6b64\u7bc7\u6587\u7ae0\u6700\u958b\u59cb\u51fa\u8655\u70ba: \u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG Protocol\u6551\u8d16\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pingtungtimes.com.tw\/?p=405255\" \/>\n<meta property=\"og:site_name\" content=\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pingtungnews\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-28T00:49:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/more-news.tw\/wp-content\/uploads\/2026\/01\/S__39559243.webp\" \/>\n<meta name=\"author\" content=\"\u58a8\u65b0\u805e\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u58a8\u65b0\u805e\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9810\u4f30\u95b1\u8b80\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=405255#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=405255\"},\"author\":{\"name\":\"\u58a8\u65b0\u805e\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/person\\\/f94298183f8c6a6728bf98784fa54601\"},\"headline\":\"\u570b\u969b\u6703\u8a08\u6e96\u5247IFRS\u5373\u5c07\u5175\u81e8\u57ce\u4e0b \u78b3\u76e4\u6311\u6230\u6108\u8271\u9245\u552f\u6709GHG 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\u5c0d\u6a19\u7684\u78b3\u6703\u8a08\u6e96\u5247\uff0c\u78ba\u4fdd\u6392\u653e\u6578\u64da\u900f\u660e\u4e26\u53ef\u67e5\u8b49\u3002 \u6b64\u5916, \u5e38\u898b\u7da0\u8272\u50f9\u503c\u93c8\u7684\u6c38\u7e8c\u7533\u5831\u5e73\u53f0, \u5982ECOVADIS \u7b49, \u4e5f\u4ee5GHG Protocol \u70ba\u4e3b, \u6709\u52a0\u5206. \u82e5\u4ee5ISO14064-1\u76e4\u67e5\u5831\u544a\u4f5c\u696d, \u4ecd\u9700\u5c0d\u6a19GHG Protocol \u586b\u5831. \u696d\u754c\u5e38\u51fa\u73fe\u932f\u8aa4\u586b\u5831\u800c\u5931\u4efd\u4e4b\u6848\u4f8b. \u518d\u5247, \u7da0\u8272\u50f9\u503c\u93c8\u4e5f\u5e38\u88ab\u8981\u6c42SBTi\u8a8d\u8b49, \u800c SBTi \u7684\u78b3\u76e4\u67e5\u300c\u552f\u4e00\u88ab\u6b63\u5f0f\u63a1\u8a8d\u7684\u6a19\u6e96\u662f\uff1aGHG Protocol\u300d, ISO 14064-1 \u4e5f\u53ea\u662f\u5c0d\u6a19\u4f5c\u696d. \u5be9\u67e5\u6642\u6613\u56e0\u7121\u5b8c\u6574\u63ed\u9732\u8a08\u7b97\u65b9\u6cd5, \u800c\u88ab\u5217\u51fa\u5165\u91cd\u5927\u7f3a\u5931. \u9996\u5e2d\u57f7\u884c\u5b98\u4e3b\u5e2dRobin 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