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\u7b54\u6848\u662f\u80af\u5b9a\u7684\u3002\u70ba\u6b64\u7b46\u8005\u5718\u968a\u4e5f\u6642\u6642\u7559\u610fSASB\u7684\u52d5\u614b\u8207\u6700\u65b0\u8cc7\u8a0a\uff0c\u76ee\u524d\u53ef\u4ee5\u78ba\u5b9a\u7684\u8f03\u65b0\u8cc7\u8a0a\u70ba\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\uff0c\u53ef\u4ee5\u53c3\u8003\u672c\u7db2\u7ad9\u5176\u4ed6\u6587\u7ae0\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"http:\/\/news.techzone.today\/?p=23104\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6c38\u7e8c\u5831\u544a\u66f8\u64b0\u5beb\u5efa\u8b70\u2014\u91dd\u5c0dTCFD\u5be6\u9ad4\u98a8\u96aa<\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/news.techzone.today\/?p=17467\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5be6\u9ad4\u98a8\u96aa\u3001TCFD\u548cSASB<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u4f01\u696d\u53ef\u80fd\u9084\u6c92\u610f\u8b58\u5230\u4e00\u500b\u6f5b\u5728\u554f\u984c\uff1a\u4f01\u696d\u63a1\u884c\u7684\u3010\u98a8\u96aa\u7ba1\u7406\u3011\u67b6\u69cb\u8207\u843d\u5be6\u7684\u54c1\u8cea\u672a\u4f86\u90fd\u53ef\u80fd\u5fc5\u9808\u6524\u5728\u7b2c\u4e09\u65b9\u9a57\u8b49\u55ae\u4f4d\u9032\u884c\u8a55\u4f30\uff0c\u5305\u542bTCFD\u5c0d\u3010\u91cf\u5316\u60c5\u5883\u5206\u6790\u3011\u8207\u3010\u65b9\u6cd5\u8ad6\u3011\u7684\u8981\u6c42\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img  decoding=\"async\"  width=\"853\"  height=\"480\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1UAAAHgAQMAAAB3qdVqAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAEhJREFUeNrtwQEBAAAAgiD\/r25IQAEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAfBnKgAABYDzLiAAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-22367 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 853px) 100vw, 853px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726.jpg\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726.jpg 853w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-800x450.jpg 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-120x68.jpg 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-90x51.jpg 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-320x180.jpg 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-560x315.jpg 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-240x135.jpg 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-180x101.jpg 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/07\/\u6295\u5f71\u724726-640x360.jpg 640w\" ><figcaption class=\"wp-element-caption\">\u6574\u7406\u81ea\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732\u5efa\u8b70<\/figcaption><\/figure>\n\n\n\n<p>\u56e0\u6b64\u53ca\u65e9\u63a1\u53d6\u76f8\u5c0d\u5b8c\u6574\u7684TCFD\u5be6\u9ad4\u98a8\u96aa\u7684\u98a8\u96aa\u7ba1\u7406\u65b9\u6cd5\u5176\u5be6\u662f\u975e\u5e38\u95dc\u9375\u7684\uff0c\u7576\u524d112\u5e74\u751a\u81f3\u662f\u66f4\u65e9\u7684111\u5e74\u6c38\u7e8c\u5831\u544a\u66f8\u90fd\u5df2\u7d93\u516c\u958b\u63ed\u9732\uff0c\u4e5f\u90fd\u6709\u53ef\u80fd\u88ab\u8ffd\u6eaf\u63a2\u7a76\uff0c\u800c\u3010\u98a8\u96aa\u77e9\u9663\u3011\u7d50\u5408\u3010\u5229\u5bb3\u95dc\u4fc2\u4eba\u554f\u5377\u3011\u7684\u8a55\u4f30\u65b9\u6cd5\u82e5\u4e0d\u91d0\u6e05\u5be6\u9ad4\u3001\u4e0d\u53c3\u8003\u6c23\u8c61\u8cc7\u6599\u8207\u8a55\u4f30\uff0c\u672a\u4f86\u90fd\u6703\u6210\u70ba\u554f\u984c\uff0c\u50c5\u4ee5\u6642\u9593\u8ef8\u7684\u5206\u6790\u7d50\u679c\u8207\u6bd4\u8f03\u90fd\u6709\u89e3\u91cb\u4e0a\u7684\u56f0\u96e3\uff0c\u4f8b\u5982\u5229\u5bb3\u95dc\u4fc2\u4eba\u7684\u770b\u6cd5\u6539\u8b8a\u6216\u662f\u4eba\u54e1\u6d41\u52d5\u7528\u4f86\u89e3\u91cb\u6c23\u5019\u98a8\u96aa\u8a55\u4f30\u7d50\u679c\u7684\u4e0d\u4e00\u81f4\uff0c\u5f9e\u908f\u8f2f\u4e0a\u986f\u7136\u6703\u975e\u5e38\u5730\u6709\u554f\u984c\u3002<\/p>\n\n\n\n<p>\u5efa\u7acb\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u8207\u843d\u5be6\u98a8\u96aa\u54c1\u8cea\u6539\u5584\u4e5f\u9700\u8981\u6642\u9593\uff0c\u4e26\u975e\u60f3\u50cf\u4e2d\u70ba\u4e86\u7522\u51fa\u6c38\u7e8c\u5831\u544a\u66f8\u53ea\u8981\u8490\u96c6\u8cc7\u6599\u8207\u8d95\u5de5\u5c31\u53ef\u4ee5\u5728\u5e7e\u500b\u6708\u4e4b\u5167\u5b8c\u6210\u3002\u4ee5\u7d93\u9a57\u800c\u8a00\uff0c\u4e00\u500b\u55ae\u4f4d\u8981\u5f9e\u7121\u5230\u6709\u5efa\u7acb\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u4e26\u80fd\u6709\u7a69\u5b9a\u7684\u54c1\u8cea\u7528\u65bc\u516c\u958b\u63ed\u9732\uff0c\u4ee5\u7b46\u8005\u7684\u7d93\u9a57\u6700\u597d\u80fd\u67092\u5e74\u7684\u6642\u9593\uff0c\u4e5f\u5c31\u662f\u81f3\u5c11\u6b77\u7d932\u6b21\u98a8\u96aa\u8fa8\u8b58\u8207\u98a8\u96aa\u8655\u7f6e\u7684\u904e\u7a0b\uff0c\u7531\u6b64\u4f01\u696d\u5c0d\u65bc\u5be6\u9ad4\u3001\u6c23\u5019\u5371\u5bb3\u3001\u97cc\u6027\u90fd\u6709\u66f4\u70ba\u6e05\u6670\u7684\u8a8d\u77e5\u4e4b\u5f8c\u518d\u884c\u7bc0\u9304\u8207\u516c\u958b\uff0c\u624d\u80fd\u5c0d\u6240\u6709\u53c3\u6578\u3001\u5047\u8a2d\u3001\u5206\u6790\u65b9\u6cd5\u7b49\u90fd\u6709\u66f4\u660e\u78ba\u7684\u7406\u89e3\u8207\u57f7\u884c\u7d93\u9a57\uff0c\u4e5f\u624d\u6709\u53ef\u80fd\u843d\u5be6\u5230\u53ef\u7b2c\u4e09\u65b9\u9a57\u8b49\u7684\u7a0b\u5ea6\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5167\u7684\u63ed\u9732\u8cc7\u8a0a\u624d\u80fd\u6709\u6191\u6709\u64da\uff0c\u800c\u4e0d\u50c5\u53ea\u662f\u4e00\u7fa4\u4eba\u7684\u4e3b\u89c0\u81c6\u6e2c\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"802\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAMiAQMAAAA\/wmqGAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAIhJREFUeNrtwQENAAAAwqD3T20PBxQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAK8GyXMAAY8RD7UAAAAASUVORK5CYII=\"  alt=\"\"  class=\"wp-image-22546 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\/06\/TCFD_PR_PDCA-1160x802.jpg\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-1160x802.jpg 1160w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-800x553.jpg 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-1536x1062.jpg 1536w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-2048x1416.jpg 2048w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-120x83.jpg 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-90x62.jpg 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-320x221.jpg 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-560x387.jpg 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-scaled.jpg 1920w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-3072x2124.jpg 3072w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-240x166.jpg 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-180x124.jpg 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-640x442.jpg 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-1120x774.jpg 1120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-1600x1106.jpg 1600w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-2320x1604.jpg 2320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/06\/TCFD_PR_PDCA-3840x2655.jpg 3840w\" ><figcaption class=\"wp-element-caption\">\u5be6\u9ad4\u98a8\u96aa\u53ca\u97cc\u6027\u7684PDCA\u7ba1\u7406\u6d41\u7a0b<br><a href=\"http:\/\/www.pinterest.com\/pin\/create\/bookmarklet\/?url=http%3A%2F%2Fnews.techzone.today%2F%3Fp%3D21696&amp;media=http%3A%2F%2Fnews.techzone.today%2Fwp-content%2Fuploads%2F2024%2F07%2FTCFD%E5%AF%A6%E9%AB%94%E9%A2%A8%E9%9A%AAPDCA%E5%B7%A5%E4%BD%9C%E6%B5%81%E7%A8%8B_%E5%8A%A0%E6%B5%AE%E6%B0%B4%E5%8D%B0-2.jpg&amp;description=%E5%AF%A6%E9%AB%94%E9%A2%A8%E9%9A%AA%E5%8F%8A%E9%9F%8C%E6%80%A7%E7%9A%84PDCA%E7%AE%A1%E7%90%86%E6%B5%81%E7%A8%8B&amp;is_video=false\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/figcaption><\/figure>\n\n\n\n<p>\u8aa0\u7136\uff0c\u9019\u4e00\u5207\u90fd\u662f\u4ee5\u63d0\u524d\u6eff\u8db3\u672a\u4f86SASB\u53ef\u80fd\u8981\u6c42\u7684\u6307\u6a19\u70ba\u76ee\u6a19\uff0c\u4e5f\u56e0\u70baSASB\u6301\u7e8c\u91cb\u51fa\u6574\u5408\u9032\u5ea6\u8cc7\u8a0a\u624d\u6709\u6240\u8b02\u3010\u65e9\u77e5\u9053\u3011\u7684\u6e96\u5099\u6a5f\u6703\uff0c\u4e26\u4e0d\u55ae\u7d14\u4ee5\u5982\u4f55\u6539\u5584\u7576\u524d\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u70ba\u8a0e\u8ad6\u6a19\u7684\uff0c\u4f46\u662f\uff0c\u63d0\u524d\u5c0e\u5165\u5b8c\u6574\u7684\u98a8\u96aa\u7ba1\u7406\u65b9\u6cd5\u8207\u5118\u65e9\u843d\u5be6\uff0c\u624d\u80fd\u505a\u597d\u842c\u5168\u7684\u6e96\u5099\uff0c\u5f9e\u6839\u672c\u4e0a\u5f37\u5316\u4f01\u696d\u9762\u5c0d\u6975\u7aef\u6c23\u5019\u7684\u98a8\u96aa\u7ba1\u7406\u80fd\u529b\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%81%a5%e6%aa%a2%e8%88%87ifrs\" class=\"wp-block-heading\">\u5065\u6aa2\u8207IFRS<\/h2>\n\n\n\n<p>\u7121\u8ad6\u662f\u904e\u53bb\u4f01\u696d\u81ea\u9858\u51fa\u7248\u5e74\u5ea6\u975e\u8ca1\u52d9\u5831\u544a\u66f8\u7684\u3010CSR\u5831\u544a\u3011\uff0c\u6216\u662f\u7576\u524d112\u5e74\u5ea6\u56e0\u70ba\u653f\u7b56\u525b\u958b\u59cb\u63a8\u884c\u6240\u4ee5\u672a\u53d7\u56b4\u683c\u6aa2\u8996\u6216\u7b2c\u4e09\u65b9\u9a57\u8b49\u7684\u3010\u6c38\u7e8c\u5831\u544a\u66f8\u3011\uff0c\u91d1\u7ba1\u6703\u5df2\u7d93\u767c\u5e03\u5c07\u3010IFRS\u3011\u6b63\u5f0f\u7d0d\u5165\u6211\u570b\u6cd5\u5f8b\u67b6\u69cb\u4e0b\u7684\u6642\u7a0b\u8868\uff0c\u5c46\u6642\u6240\u898f\u7bc4\u7684\u3010\u6c38\u7e8c\u5831\u544a\u66f8\u3011\u5c07\u662f\u7d50\u5408\u8ca1\u52d9\u8cc7\u8a0a\u4e14\u5177\u6709\u6cd5\u5f8b\u6548\u679c\u7684\u6587\u4ef6\uff0c\u5728\u9019\u500b\u3010\u65e9\u77e5\u9053\u3011\u7684\u524d\u63d0\u4e0b\uff0c\u4f01\u696d\u9084\u4f86\u5f97\u53ca\u6e96\u5099\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img  decoding=\"async\"  width=\"807\"  height=\"452\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAycAAAHEAQMAAAAZKMfvAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAERJREFUeNrtwQENAAAAwqD3T20ON6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAODPALQYAAFelyRoAAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-23196 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 807px) 100vw, 807px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-4.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-4.png 807w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-4-800x448.png 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-4-120x67.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2024\/09\/image-4-90x50.png 90w, 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