{"id":23104,"date":"2024-09-10T12:25:29","date_gmt":"2024-09-10T04:25:29","guid":{"rendered":"http:\/\/news.techzone.today\/?p=23104"},"modified":"2026-03-13T14:09:33","modified_gmt":"2026-03-13T06:09:33","slug":"tcfd%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86-faq-i","status":"publish","type":"post","link":"https:\/\/www.techzone.today\/?p=23104","title":{"rendered":"\u6c38\u7e8c\u5831\u544a\u66f8\u64b0\u5beb\u5efa\u8b70\u2014\u91dd\u5c0dTCFD\u5be6\u9ad4\u98a8\u96aa"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\u6d89\u53ca\u8fa8\u8b58\u8207\u8655\u7f6e\u98a8\u96aa\uff0c\u6301\u7e8c\u7ba1\u7406\u904e\u7a0b\u4e5f\u6d89\u53caPDCA\u7684\u54c1\u8cea\u6539\u5584\uff0c\u82e5\u9808\u516c\u958b\u63ed\u9732\u66f4\u8981\u8b39\u614e\u4ee5\u5c0d\u3002<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1725680868291\" >\n\t<\/div>\n\n\n\n<h2 id=\"%e5%89%8d%e8%a8%80\" class=\"wp-block-heading\">\u524d\u8a00<\/h2>\n\n\n\n<p>\u4f01\u696d\u9762\u81e8\u64b0\u5beb\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6311\u6230\uff0c\u5c24\u5176\u5fc5\u9808\u57fa\u65bc\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240(\u4ee5\u4e0b\u7c21\u7a31\u8b49\u4ea4\u6240)\u4e2d\u83ef\u6c11\u570b113\u5e741\u670824\u65e5\u9812\u5e03\u7684\u300c\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300d\u898f\u5b9a\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p>\u4e0a\u5e02\u516c\u53f8\u61c9\u6bcf\u5e74\u53c3\u8003\u5168\u7403\u6c38\u7e8c\u6027\u5831\u544a\u5354\u6703(Global Reporting Initiative\uff0cGRI)\u767c\u5e03\u4e4b\u901a\u7528\u6e96\u5247\u3001\u884c\u696d\u6e96\u5247\u53ca\u91cd\u5927\u4e3b\u984c\u6e96\u5247\u7de8\u88fd\u524d\u4e00\u5e74\u5ea6\u4e4b\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u63ed\u9732\u516c\u53f8\u6240\u9451\u5225\u4e4b\u7d93\u6fdf\u3001\u74b0\u5883\u53ca\u4eba\u7fa4(\u5305\u542b\u5176\u4eba\u6b0a)\u91cd\u5927\u4e3b\u984c\u8207\u5f71\u97ff\u3001\u63ed\u9732\u9805\u76ee\u53ca\u5176\u5831\u5c0e\u8981\u6c42\uff0c\u4e26\u53ef\u53c3\u8003\u6c38\u7e8c\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703(Sustainability Accounting Standards Board\uff0cSASB)\u6e96\u5247\u63ed\u9732\u884c\u696d\u6307\u6a19\u8cc7\u8a0a\u53caSASB\u6307\u6a19\u5c0d\u61c9\u5831\u544a\u66f8\u5167\u5bb9\u7d22\u5f15\u3002<\/p><cite>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u80a1\u4efd\u6709\u9650\u516c\u53f8\u81fa\u8b49\u6cbb\u7406\u5b57\u7b2c1130001661\u865f\u516c\u544a\u4fee\u6b63<\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u622a\u81f3113\u5e749\u67087\u65e5\uff0c\u5df2\u6709\u4e0a\u5e02\u4f01\u696d700\u5bb6\u53ca\u4e0a\u6ac3\u4f01\u696d321\u5bb6\u5b8c\u6210112\u5e74\u5ea6\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u4e26\u63d0\u4ea4\u81f3<a href=\"https:\/\/esggenplus.twse.com.tw\/inquiry\/report\" target=\"_blank\" rel=\"noopener\" title=\"\">ESG\u6578\u4f4d\u5e73\u53f0<\/a>(\u9996\u6b21\u64b0\u5beb\u7684\u4f01\u696d\u53ef\u4ee5\u5ef6\u5f8c\u81f39\u670830\u65e5\u7e73\u4ea4)\uff0c\u4efb\u4f55\u4eba\u53ea\u8981\u9858\u610f\u82b1\u4e00\u4e9b\u6642\u9593\uff0c\u90fd\u6709\u80fd\u529b\u7372\u5f97\u4e26\u7406\u89e3\u570b\u5167\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u64b0\u5beb\u6210\u679c\u8207\u63ed\u9732\u8cc7\u8a0a\u7684\u7a0b\u5ea6\u3002<\/p>\n\n\n\n<p>\u6240\u6709\u4f01\u696d\u90fd\u6e05\u695a\u524d\u8ff0\u8b49\u4ea4\u6240\u7576\u524d\u6240\u9812\u5e03\u7684\u898f\u5b9a\u662f\u76f8\u5c0d\u4fdd\u5b88\u7684\uff0c\u96d6\u7136\u898f\u5b9a\u4e2d\u4e26\u672a\u63d0\u53ca\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732(Task Force on Climate-related Financial Disclosures, TCFD)\uff0c\u50c5\u5728\u9644\u4ef6\u4e8c\u8aaa\u660e\u53c3\u8003TCFD\u7684\u57f7\u884c\u8981\u9ede\uff0c\u7136\u800c\u5e7e\u4e4e\u6c92\u6709\u6c38\u7e8c\u5831\u544a\u66f8\u5ffd\u7565TCFD\u7684\u8f49\u578b\u98a8\u96aa\u8207\u5be6\u9ad4\u98a8\u96aa\u4e8c\u5927\u8b70\u984c\uff0c\u56e0\u70ba\u74b0\u5883\u8ab2\u984c\u90fd\u8207TCFD\u6709\u95dc\uff0c\u5176\u4e2d\u8f49\u578b\u98a8\u96aa\u7576\u524d\u6700\u53d7\u5230\u570b\u969b\u793e\u6703\u3001\u653f\u5e9c\u6a5f\u95dc\u91cd\u8996\uff0c\u4f01\u696d\u6240\u80fd\u63a5\u6536\u5230\u7684\u8cc7\u8a0a\u8207\u8cc7\u6e90\u5354\u52a9\u4e5f\u6700\u70ba\u5145\u8db3\uff0c\u4e0d\u9700\u7b46\u8005\u8d05\u8ff0\u3002\u672c\u6587\u4ecd\u5c07\u91cd\u9ede\u653e\u5728TCFD\u5be6\u9ad4\u98a8\u96aa\u8207\u97cc\u6027\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"tcfd%e7%9a%84%e7%9b%ae%e7%9a%84\" class=\"wp-block-heading\">TCFD\u7684\u76ee\u7684<\/h2>\n\n\n\n<p>\u7c21\u8a00\u4e4b\uff0cTCFD\u8981\u6c42\u63ed\u9732\u8f49\u578b\u98a8\u96aa\u8207\u5be6\u9ad4\u98a8\u96aa\u5c6c\u65bc\u624b\u6bb5\uff0c\u771f\u6b63\u76ee\u7684\u662f\u4fc3\u4f7f\u4f01\u696d\u6295\u5165\u98a8\u96aa\u7ba1\u7406\u4e26\u8aaa\u660e\u5c0d\u65bc\u3010<strong>\u7dad\u6301\u73fe\u72c0<\/strong>\u3011\u6240\u4ed8\u51fa\u7684\u52aa\u529b\u8207\u6210\u679c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8f49\u578b\u98a8\u96aa\u662f\u70ba\u4e86\u7dad\u6301\u5730\u7403\u5b9c\u5c45\u3001\u751f\u614b\u6301\u7e8c\u767c\u5c55\u7684\u73fe\u72c0<\/strong>\uff0c\u57fa\u65bc\u5730\u7403\u6301\u7e8c\u6696\u5316\uff0c\u56e0\u6b64\u5fc5\u9808\u9032\u884c\u78b3\u76e4\u67e5\u3001\u6e1b\u78b3\u3001\u78b3\u4e2d\u548c\uff0c\u751a\u81f3\u4ee5\u6de8\u96f6\u70ba\u7d42\u6975\u76ee\u6a19\uff0c\u653f\u7b56\u624b\u6bb5\u5305\u542b\u8edf\u6027\u7684\u78b3\u7a05\u8207\u786c\u6027\u7684\u74b0\u5883\u4fdd\u8b77\u6cd5\u898f\u4e8c\u500b\u5c64\u9762\uff0c\u8feb\u4f7f\u4f01\u696d\u5fc5\u9808\u63ed\u9732\u78b3\u6392\u653e\u4e26\u53c3\u8207\u6e1b\u78b3\u7684\u884c\u5217\u3002<\/li>\n\n\n\n<li><strong>\u5be6\u9ad4\u98a8\u96aa\u662f\u70ba\u4e86\u7dad\u6301\u4f01\u696d\u6b63\u5e38\u71df\u904b\/\u71df\u904b\u4e0d\u4e2d\u65b7\u7684\u73fe\u72c0<\/strong>\uff0c\u56e0\u70ba\u6975\u7aef\u6c23\u5019\u8207\u5730\u7403\u6696\u5316\u6240\u9020\u6210\u7684\u6d77\u5e73\u9762\u4e0a\u5347\u5df2\u7d93\u88ab\u666e\u904d\u8a8d\u5b9a\u70ba\u6703\u767c\u751f\uff0c\u70ba\u4e86\u964d\u4f4e\u570b\u5bb6\u793e\u6703\u7684\u7d93\u6fdf\u885d\u64ca\u3001\u78ba\u4fdd\u7522\u696d\u4f9b\u61c9\u93c8\u7a69\u5b9a\u3001\u4fdd\u969c\u4f01\u696d\u6295\u8cc7\u4eba\u7684\u6b0a\u5229\uff0c\u4f01\u696d\u5fc5\u9808\u8b49\u660e\u81ea\u5df1\u6709\u80fd\u529b\u9762\u5c0d\u3002<\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%8f%aa%e6%8f%ad%e9%9c%b2%e9%a2%a8%e9%9a%aa%e7%9a%84%e5%95%8f%e9%a1%8c\" class=\"wp-block-heading\">\u53ea\u63ed\u9732\u98a8\u96aa\u7684\u554f\u984c<\/h2>\n\n\n\n<p>\u5982\u679c\u4f01\u696d\u843d\u5165\u50c5\u53ea\u662f\u88ab\u8feb\u63ed\u9732\u78b3\u6392\u653e\u91cf\u8207\u8eab\u8655\u5be6\u9ad4\u98a8\u96aa\u7684\u8868\u8c61\u601d\u7dad\uff0c\u5be6\u969b\u4e0a\u4e0d\u50c5\u662f\u6096\u96e2TCFD\u67b6\u69cb\u7684\u539f\u610f\uff0c\u4e5f\u53ea\u5f92\u589e\u767c\u5e03\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u8ca0\u9762\u8cc7\u8a0a\uff0c\u9019\u7a2e\u8ad6\u8ff0\u65b9\u5f0f\u5c31\u50cf\u4f01\u696d\u5728\u544a\u8a34\u6240\u6709\u4eba\uff1a<strong>\u78ba\u5be6\u6709\u98a8\u96aa<\/strong>\uff0c\u5305\u542b\u7acb\u5373\u6027\u8207\u9577\u4e45\u6027\u7684\u6c23\u5019\u98a8\u96aa\uff0c\u5373\u4f7f\u4e5f\u76f8\u61c9\u63cf\u8ff0\u4e86\u98a8\u96aa\u8655\u7f6e\u6a5f\u5236\uff0c\u98a8\u96aa\u5b58\u5728\u9019\u500b\u7591\u616e\u4e00\u65e6\u5b58\u5728\uff0c\u5c31\u5f88\u96e3\u5b8c\u5168\u6d88\u5f2d\u3002<\/p>\n\n\n\n<p>\u4e0a\u5e02\u6ac3\u4f01\u696d\u7576\u524d\u7684\u8655\u5883\u5176\u5be6\u975e\u5e38\u5c37\u5c2c\uff0c\u4e00\u65b9\u9762\u6c23\u5019\u8b8a\u9077\u8207\u6975\u7aef\u6c23\u5019\u78ba\u5be6\u5b58\u5728\uff0c\u9bae\u6709\u55ae\u4f4d\u6562\u65bc\u8ad6\u8ff0\u6c92\u6709\u5be6\u9ad4\u98a8\u96aa\uff1b\u53e6\u4e00\u65b9\u9762\u4f01\u696d\u53ef\u80fd\u771f\u7684\u6c92\u6709\u906d\u9047\u7acb\u5373\u6027\u5be6\u9ad4\u98a8\u96aa\u7684\u7d93\u9a57\uff0c\u6216\u662f\u672c\u5c31\u5728\u65e2\u6709\u98a8\u96aa\u7ba1\u7406\u6a5f\u5236\u7684\u63a7\u5236\u4e4b\u4e0b\uff0c\u8ad6\u8ff0\u9019\u4e9b\u4e0d\u66fe\u767c\u751f\u6216\u5df2\u53d7\u5230\u63a7\u5236\u7684\u98a8\u96aa\uff0c\u5176\u5fc5\u8981\u6027\u8207\u70ba\u4f55\uff1f\u76f8\u4fe1\u53c3\u8207\u5176\u4e2d\u7684\u4eba\u90fd\u6709\u9019\u6a23\u7684\u56f0\u60d1\u3002<\/p>\n\n\n\n<p>\u7576\u524d\u4f01\u696d\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u63ed\u9732\u98a8\u96aa\u7684\u6700\u5927\u554f\u984c\u5176\u5be6\u662f\u8cc7\u8a0a\u7684\u4fb7\u9650\u6027\u8207\u4e0d\u900f\u660e\u5ea6\uff0c\u56e0\u70ba\u6c23\u5019\u8b8a\u9077\u5c07\u9020\u6210\u7684\u5f71\u97ff\u662f\u591a\u9762\u5411\u4e14\u5c64\u6b21\u8907\u96dc\u7684\uff0c\u8fd1\u8655\u662f\u5c0d\u4f01\u696d\u6301\u6709\u7684\u5be6\u9ad4\u5f62\u6210\u5371\u5bb3\u6216\u5a01\u8105\uff0c\u9060\u5247\u5f9e\u5ba2\u6236\u3001\u4f9b\u61c9\u93c8\u3001\u6c34\u8cc7\u6e90\u3001\u96fb\u529b\u4f9b\u61c9\u7b49\u9762\u5411\u5c64\u5c64\u905e\u9032\u6ce2\u53ca\uff0c\u82e5\u5f9e\u4f01\u696d\u7acb\u5834\u53c8\u5009\u4fc3\u5730\u4ee5\u98a8\u96aa\u5b58\u5728\u7684\u601d\u7dad\u8ad6\u8ff0\uff0c\u53ea\u80fd\u7522\u751f\u66f4\u591a\u7591\u616e\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e4%b8%8d%e6%8f%ad%e9%9c%b2tcfd%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa%e5%8f%af%e8%a1%8c%e5%97%8e%ef%bc%9f\" class=\"wp-block-heading\">\u4e0d\u63ed\u9732TCFD\u5be6\u9ad4\u98a8\u96aa\u53ef\u884c\u55ce\uff1f<\/h2>\n\n\n\n<p>\u7c21\u8a00\u4e4b\uff1a\u7576\u524d\u907f\u514d\u63ed\u9732\u53ef\u884c\uff0c\u5c07\u4f86\u5217\u5165SASB\u6307\u6a19\u9805\u76ee\u5f8c\u5c07\u4e0d\u53ef\u884c\u3002<\/p>\n\n\n\n<p>\u806f\u5408\u570b\u7684\u6c38\u7e8c\u767c\u5c55\u76ee\u6a19(Sustainable Development Goals, SDGs)\u8207\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54(Global Reporting Initiative)\u767c\u5e03\u7684GRI\u6e96\u5247(\u901a\u7528\u6e96\u5247\u3001\u884c\u696d\u6e96\u5247\u53ca\u91cd\u5927\u4e3b\u984c\u6e96\u5247)\u90fd\u662f\u5c6c\u65bc\u570b\u5bb6\u8207\u5404\u985e\u578b\u7d44\u7e54\u7684\u653f\u7b56\u6307\u6a19\u8207\u6307\u5c0e\u5de5\u5177\uff0c\u76ee\u524d\u300c\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300d\u8981\u6c42\u7684112\u5e74\u5ea6\u6c38\u7e8c\u5831\u544a\u66f8\u4ecd\u4ee5GRI\u70ba\u4e3b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p>\u7b2c3\u689d<br>\u4e0a\u5e02\u516c\u53f8\u61c9\u6bcf\u5e74\u53c3\u8003\u5168\u7403\u6c38\u7e8c\u6027\u5831\u544a\u5354\u6703(Global Reporting Initiative\uff0cGRI)\u767c\u5e03\u4e4b\u901a\u7528\u6e96\u5247\u3001\u884c\u696d\u6e96\u5247\u53ca\u91cd\u5927\u4e3b\u984c\u6e96\u5247\u7de8\u88fd\u524d\u4e00\u5e74\u5ea6\u4e4b\u6c38\u7e8c\u5831\u544a\u66f8\uff0c\u63ed\u9732\u516c\u53f8\u6240\u9451\u5225\u4e4b\u7d93\u6fdf\u3001\u74b0\u5883\u53ca\u4eba\u7fa4(\u5305\u542b\u5176\u4eba\u6b0a)\u91cd\u5927\u4e3b\u984c\u8207\u5f71\u97ff\u3001\u63ed\u9732\u9805\u76ee\u53ca\u5176\u5831\u5c0e\u8981\u6c42\uff0c\u4e26\u53ef\u53c3\u8003\u6c38\u7e8c\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703(Sustainability Accounting Standards Board\uff0cSASB)\u6e96\u5247\u63ed\u9732\u884c\u696d\u6307\u6a19\u8cc7\u8a0a\u53caSASB\u6307\u6a19\u5c0d\u61c9\u5831\u544a\u66f8\u5167\u5bb9\u7d22\u5f15\u3002<\/p><cite>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u80a1\u4efd\u6709\u9650\u516c\u53f8\u81fa\u8b49\u6cbb\u7406\u5b57\u7b2c1130001661\u865f\u516c\u544a\u4fee\u6b63<\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u7136\u800c\u91d1\u7ba1\u6703\u5df2\u516c\u544a\u5c07\u63a1\u7528IFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\uff0c\u5176\u4e2dIFRS S2\u5c07\u6574\u5408TCFD\u8207SASB(\u5982\u4e0b\u5716\u6240\u793a)\uff0c\u5176\u4e2d\u672a\u4f86\u5c07\u771f\u6b63\u8feb\u4f7f\u4f01\u696d\u5927\u5e45\u63d0\u9ad8\u63ed\u9732\u7a0b\u5ea6\u7684\u662fSASB\uff0c\u6b64\u6b21\u6cd5\u898f\u8981\u6c42\u4e5f\u9069\u5ea6\u53c3\u8003SASB\u884c\u696d\u6307\u6a19\uff0c14\u7522\u696d\u5fc5\u9808\u63ed\u9732\u7684\u6c38\u7e8c\u6307\u6a19(\u90e8\u4efd\u91cf\u5316)\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img  decoding=\"async\"  width=\"1150\"  height=\"643\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABH4AAAKDAQMAAABWp1+nAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAHFJREFUeNrtwTEBAAAAwqD1T20KP6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA4G2xCAAF1lx29AAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-23113 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1150px) 100vw, 1150px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1.png 1150w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-800x447.png 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-120x67.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-90x50.png 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-320x179.png 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-560x313.png 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-240x134.png 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-180x101.png 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-640x358.png 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-1-1120x626.png 1120w\" ><figcaption class=\"wp-element-caption\"><a href=\"https:\/\/www.fsc.gov.tw\/uploaddowndoc?file=news\/202308171508441.pdf&amp;filedisplay=%E9%99%84%E4%BB%B62-%E6%88%91%E5%9C%8B%E6%8E%A5%E8%BB%8CIFRS%E6%B0%B8%E7%BA%8C%E6%8F%AD%E9%9C%B2%E6%BA%96%E5%89%87%E8%97%8D%E5%9C%96%E7%B0%A1%E5%A0%B1.pdf&amp;flag=doc\" target=\"_blank\" rel=\"noreferrer noopener\">\u6211\u570b\u63a5\u8eccIFRS\u6c38\u7e8c\u63ed\u9732\u6e96\u5247\u85cd\u5716\u7c21\u5831<\/a>\uff0c\u91d1\u7ba1\u6703\uff0c2023-08-17\u3002<\/figcaption><\/figure>\n\n\n\n<p>\u82e5\u570b\u969b\u8da8\u52e2\u767c\u5c55\u6b62\u6b65\u65bc\u6b64\uff0c\u4f01\u696d\u5c1a\u7121\u9808\u6182\u616e\uff0c\u554f\u984c\u5728\u65bcSASB\u8207TCFD\u7684\u6574\u5408\u6b63\u5728\u5982\u706b\u5982\u837c\u5730\u9032\u884c\uff0c\u8b80\u8005\u53ef\u53c3\u8003SASB\u65bc2023\u5e748\u67081\u65e5\u66f4\u65b0\u767c\u5e03\u7684\u3010<a href=\"https:\/\/sasb.ifrs.org\/knowledge-hub\/climate-risk-technical-bulletin\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Climate Risk &#8211; Technical Bulletin<\/a>\u3011\u5831\u544a(\u4e2d\u6587\u7ffb\u8b6f\u53ef\u53c3\u8003\u672c\u7ad9\u6587\u7ae0\uff1a<a href=\"http:\/\/news.techzone.today\/?p=17467\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5be6\u9ad4\u98a8\u96aa\u3001TCFD\u548cSASB<\/a>\uff09\uff0c\u5831\u544a\u4e2d\u4e0d\u5c11\u6307\u6a19\u5df2\u7d93\u9010\u6b65\u78ba\u8a8d\u91cf\u5316\u65b9\u5f0f\uff0c\u5982\u679c\u6c92\u6709\u5fc3\u7406\u6e96\u5099\u4e26\u53ca\u65e9\u898f\u5283\u61c9\u5c0d\uff0c\u672a\u4f86\u4e00\u65e6\u7531IFRS\u63a1\u7528\uff0c\u6050\u6015\u6709\u4e9b\u8cc7\u8a0a\u4e0d\u662f\u4f01\u696d\u672a\u4f86\u6b63\u5f0f\u88ab\u8981\u6c42\u6642\u53ef\u4ee5\u7acb\u5373\u8a55\u4f30\u8207\u78ba\u8a8d\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%bc%b7%e5%8c%96%e6%ad%a3%e9%9d%a2%e8%ab%96%e8%bf%b0\" class=\"wp-block-heading\">\u5f37\u5316\u6b63\u9762\u8ad6\u8ff0<\/h2>\n\n\n\n<p>\u5c0d\u65bc\u672a\u4f86SASB\u53ef\u80fd\u8981\u6c42\u7684\u7522\u696d\u6307\u6a19\uff0c\u7b46\u8005\u5efa\u8b70\u4f01\u696d\u5728\u63ed\u9732\u8cc7\u8a0a\u7684\u540c\u6642\uff0c\u57fa\u65bc\u8cc7\u8a0a\u7684\u5b8c\u6574\u6027\u8207\u900f\u660e\u5ea6\u63d0\u4f9b\u76f8\u61c9\u7684\u6b63\u9762\u6a5f\u6703\u8cc7\u8a0a\uff0c\u81ea\u8b49\u624d\u662f\u6838\u5fc3\u6311\u6230\uff0c\u5584\u65bc\u81ea\u8b49\u4e26\u52c7\u65bc\u5c55\u73fe\u6a5f\u6703\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u624d\u662f\u771f\u6b63\u70ba\u4f01\u696d\u52a0\u5206\u7684\u505a\u6cd5\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"623\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAJvAQMAAAAqc3iAAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAG9JREFUeNrtwTEBAAAAwqD1T20ND6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAngxjXQAB+i5QngAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-23142 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-1160x623.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-1160x623.png 1160w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-800x430.png 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-1536x825.png 1536w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-120x64.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-90x48.png 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-320x172.png 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-560x301.png 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-240x129.png 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-180x97.png 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-640x344.png 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3-1120x602.png 1120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-3.png 1590w\" ><figcaption class=\"wp-element-caption\">\u81ea\u884c\u6574\u7406<\/figcaption><\/figure>\n\n\n\n<p>\u4ee5\u6c23\u5019\u8b8a\u9077\u8abf\u9069(Climate Change Adaptation)\u8b70\u984c\u70ba\u4f8b\uff0c\u4f9d\u64daSASB\u76ee\u524d\u5728\u6b50\u7f8e\u5730\u5340\u8abf\u67e5\u7684\u7d93\u9a57\uff0c\u8a8d\u70ba\u6700\u76f8\u95dc\u7684\u7522\u696d\u5305\u62ec\u5efa\u7bc9\u516c\u53f8(Home Builders)\u3001\u4e0d\u52d5\u7522\u696d(Real Estate)\u3001\u68ee\u6797\u7ba1\u7406(Forestry Management)\u3001\u65c5\u5bbf\u696d(Hotels &amp; Lodging)\uff0c\u8b70\u5b9a\u9700\u8981\u63ed\u9732\u7684\u6307\u6a19\u5305\u542b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u767e\u5e74\u6d2a\u6c34\u5340\u5167\u7684\u6578\u91cf\uff1aNumber<\/li>\n\n\n\n<li>\u66dd\u96aa\u5206\u6790\u3001\u7a0b\u5ea6\u8207\u6e1b\u8f15\uff1aDiscussion and Analysis<\/li>\n<\/ul>\n\n\n\n<p>\u5176\u4e2d\u5efa\u7bc9\u516c\u53f8\u3001\u4e0d\u52d5\u7522\u696d\u3001\u65c5\u5bbf\u696d\u88ab\u8981\u6c42\u63ed\u9732\u6240\u6709\u5728\u767e\u5e74\u6d2a\u6c34\u5340\u5167\u7684\u5be6\u9ad4\u6578\u91cf(\u5177\u9ad4\u7684\u5efa\u6848\u3001\u4e0d\u52d5\u7522\u3001\u98ef\u5e97)\uff0c\u56e0\u70ba\u9019\u4e9b\u7522\u696d\u71df\u6536\u9ad8\u5ea6\u8207\u5be6\u9ad4\u5efa\u7bc9\u7d81\u5b9a\uff0c\u4e00\u65e6\u767c\u751f\u6d2a\u6c34\u5c31\u6703\u5927\u5e45\u885d\u64ca\u4f01\u696d\u71df\u904b\u3002\u85c9\u7531\u6b64\u4f8b\uff0c\u4f01\u696d\u5fc5\u9808\u7406\u89e3\uff1a\u5be6\u9ad4\u662f\u5fc5\u9808\u660e\u78ba\u5b9a\u7fa9\u8207\u8fa8\u8b58\u51fa\u4f86\u7684\uff0c\u7531\u6b64\u4ee5\u6578\u91cf(Number)\u70ba\u91cf\u5316\u6307\u6a19\u3002<\/p>\n\n\n\n<p>\u4ee5\u6b64\u70ba\u4f8b\u4e26\u975e\u610f\u5728\u8aaa\u660e\u53ea\u6709\u96b8\u5c6c\u65bc\u9019\u56db\u500b\u7522\u696d\u7684\u4f01\u696d\u624d\u8981\u91cd\u8996\u9019\u9805\u6307\u6a19\uff0cSASB\u76ee\u524d\u50c5\u662f\u4ee5\u8abf\u67e5\u5f8c\u8a8d\u5b9a\u6700\u76f8\u95dc\u7684\u7522\u696d\u512a\u5148\u5217\u8209\u3002\u56de\u5230TCFD(IFRS S1)\u7684\u67b6\u69cb\uff0c\u5176\u5be6\u6c92\u6709\u4f01\u696d\u53ef\u4ee5\u64fa\u812b\u3010\u6c23\u5019\u8b8a\u9077\u8abf\u9069\u3011\u9019\u500b\u8b70\u984c\uff0c\u4f01\u696d\u53ea\u8981\u6709\u5be6\u9ad4\u8a2d\u65bd(\u8fa6\u516c\u5ba4\u3001\u5ee0\u623f\u3001\u71df\u696d\u64da\u9ede\u7b49)\u5ea7\u843d\u65bc\u767e\u5e74\u6d2a\u6c34\u5340\u5167\uff0c\u5c31\u4e0d\u61c9\u8a72\u6642\u5ffd\u8996\u9019\u500b\u6c23\u5019\u73fe\u8c61\u9020\u6210\u7684\u5be6\u9ad4\u98a8\u96aa\u3002\u540c\u7406\uff0c\u5176\u4ed6\u985e\u578b\u7684\u6c23\u5019\u98a8\u96aa(\u5982\u4e7e\u65f1\u3001\u5730\u9707\u7b49)\u53ef\u80fd\u5b58\u5728\u6642\uff0cSASB\u6703\u4e0d\u6703\u518d\u56e0\u5730\u5236\u5b9c\u65b0\u589e\u5176\u4ed6\u6307\u6a19\u4e26\u8981\u6c42\u63ed\u9732\uff1f \u82e5\u662f\u4f01\u696d\u4e00\u76f4\u8655\u65bc\u88ab\u52d5\u81ea\u7136\u662f\u975e\u5e38\u4e0d\u5229\u7684\uff0c\u53ca\u65e9\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\u624d\u80fd\u4ee5\u4e0d\u8b8a\u61c9\u842c\u8b8a\uff0c\u65bc\u6b64\u540c\u6642\uff0c\u3010<strong>\u66dd\u96aa\u5206\u6790<\/strong>\u3001<strong>\u7a0b\u5ea6<\/strong>\u8207<strong>\u6e1b\u8f15<\/strong>\u3011\u4e5f\u6b63\u662fSASB\u63d0\u793a\u4f01\u696d\u53ef\u4ee5\u8ad6\u8ff0\u7684\u65b9\u5411\u3002<\/p>\n\n\n\n<p>\u6709\u9451\u65bc\u4f01\u696d\u63d0\u4ea4\u6c38\u7e8c\u5831\u544a\u66f8\u61c9\u8a72\u4ee5\u71df\u9020\u6b63\u9762\u5f62\u8c61\u3001\u63d0\u9ad8\u50f9\u503c\u70ba\u76ee\u7684\uff0c\u7b46\u8005\u5718\u968a\u5efa\u8b70\u672a\u4f86\u4f01\u696d\u53ef\u4ee5\u671d\u4e09\u500b\u9762\u5411\u8ad6\u8b49\uff1a\u6c92\u6709\u98a8\u96aa\u3001\u53ef\u4ee5\u627f\u53d7\u98a8\u96aa\u3001\u53ef\u4ee5\u63a5\u53d7\u98a8\u96aa\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e6%b2%92%e6%9c%89%e9%a2%a8%e9%9a%aa\" 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class=\"wp-block-list\">\n<li><a href=\"http:\/\/news.techzone.today\/?p=22996\" target=\"_blank\" rel=\"noopener\" title=\"\">TCFD\u5be6\u9ad4\u98a8\u96aa\u97cc\u6027\u91cf\u5316\u6307\u6a19\u2014\u8a2d\u65bd\u5c64\u7d1a<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=19235\" target=\"_blank\" rel=\"noopener\" title=\"\">\u97cc\u6027 V.S. \u4e0d\u5b89\u5168 \u2014 TCFD\u5be6\u9ad4\u98a8\u96aa\u7ba1\u7406\u7684\u6c89\u6c92\u6210\u672c\u8207\u6a5f\u6703<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=18464\" target=\"_blank\" rel=\"noopener\" title=\"\">TCFD\u5be6\u9ad4\u98a8\u96aa\u7684\u6a5f\u6703 V.S. \u5b89\u5168\u7a0b\u5ea6<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=17581\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5be6\u9ad4\u98a8\u96aa\u8a55\u4f30\u8207\u5b89\u5168\u9632\u8b77\u91cf\u5316\u7e3e\u6548\u2014\u7cfb\u7d71\u5c64\u7d1a\u2014\u5f31\u74b0\u8207\u4e26\u884c\u95dc\u4fc2<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=17532\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5be6\u9ad4\u98a8\u96aa\u8a55\u4f30\u8207\u5b89\u5168\u9632\u8b77\u91cf\u5316\u7e3e\u6548\u2014\u7cfb\u7d71\u5c64\u7d1a\u2014\u4e32\u63a5\u95dc\u4fc2 I<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=17469\">\u5be6\u9ad4\u98a8\u96aa\u8a55\u4f30\u8207\u5b89\u5168\u9632\u8b77\u91cf\u5316\u7e3e\u6548\u2014\u8a2d\u65bd\u5c64\u7d1a<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e9%a2%a8%e9%9a%aa%e5%8f%af%e6%8e%a5%e5%8f%97\" 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