{"id":23849,"date":"2025-03-03T09:28:35","date_gmt":"2025-03-03T01:28:35","guid":{"rendered":"http:\/\/news.techzone.today\/?p=23849"},"modified":"2026-04-01T06:15:35","modified_gmt":"2026-03-31T22:15:35","slug":"%e6%b7%ba%e8%ab%87tcfd%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa%e8%88%87coso-icif%e6%9e%b6%e6%a7%8b%e4%b8%8b%e7%9a%84%e5%85%a7%e7%a8%bd%e5%85%a7%e6%8e%a7","status":"publish","type":"post","link":"https:\/\/www.techzone.today\/?p=23849","title":{"rendered":"\u5982\u4f55\u6574\u5408 ISO 31000 \u8207 COSO ICIF\uff1f\u5be6\u9ad4\u98a8\u96aa\u91cf\u5316\u8207\u5167\u90e8\u63a7\u5236\u7684\u5be6\u52d9\u6307\u5357\u2014\u6dfa\u8ac7TCFD\u5be6\u9ad4\u98a8\u96aa\u8207COSO ICIF\u67b6\u69cb\u4e0b\u7684\u5167\u7a3d\u5167\u63a7"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u4e16\u4e8b\u591a\u8b8a\uff0c\u552f\u6709\u638c\u63e1\u4e8b\u7269\u672c\u8cea\u7684\u57fa\u672c\u55ae\u4f4d\uff0c\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\uff0c\u624d\u80fd\u4ee5\u4e0d\u8b8a\u61c9\u842c\u8b8a\u3002<br>\u672c\u6307\u5357\u5354\u52a9\u4f01\u696d\u89e3\u6c7a COSO \u6846\u67b6\u4e0b\uff0c\u975e\u8ca1\u52d9\u8cc7\u8a0a\uff08\u5be6\u9ad4\u98a8\u96aa\uff09\u96e3\u4ee5\u91cf\u5316\u7684\u75db\u9ede\uff0c\u5efa\u7acb\u53ef\u88ab\u7a3d\u6838\u3001\u5177\u5099\u53ef\u9760\u5ea6\u7684\u97cc\u6027\u6307\u6a19\u3002<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1740792675314\" >\n\t<\/div>\n\n\n\n<h2 id=\"tcfd%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa-%e8%88%87-%e6%9c%80%e5%b0%8f%e7%ae%a1%e7%90%86%e5%96%ae%e4%bd%8d\" class=\"wp-block-heading\">TCFD\u5be6\u9ad4\u98a8\u96aa \u8207 \u6700\u5c0f\u7ba1\u7406\u55ae\u4f4d<\/h2>\n\n\n\n<p>\u96a8\u8457\u5168\u7403\u74b0\u5883\u65e5\u76ca\u60e1\u5316\uff0c\u4f01\u696d\u9762\u81e8\u7684\u6c38\u7e8c\u6311\u6230\u4e5f\u8d8a\u4f86\u8d8a\u591a\u3002\u8ffd\u6839\u7a76\u5e95\uff0c\u662f\u56e0\u70ba\u6211\u5011\u6240\u8655\u7684\u4e16\u754c\u98a8\u96aa\u65e5\u589e\uff0c\u4ee5\u5f80\u6216\u8a31\u5a01\u8105\u5c1a\u5c0f\u800c\u88ab\u5ffd\u8996\uff0c\u5982\u4eca\u537b\u6210\u4e86\u5ee3\u6cdb\u8a0e\u8ad6\u7684\u8b70\u984c\u3002\u4f01\u696d\u80fd\u505a\u7684\uff0c\u6216\u8a31\u53ea\u662f\u907f\u514d\u6368\u672c\u9010\u672b\uff0c\u5728\u6ce2\u6fe4\u6d36\u6e67\u7684\u8b8a\u5c40\u4e2d\u7a69\u5065\u524d\u884c\u3002<\/p>\n\n\n\n<p>\u7b46\u8005\u8fd1\u671f\u7684\u8ab2\u7a0b\u4e2d\uff0c\u5fc5\u7136\u6703\u82b1\u4e00\u9ede\u6642\u9593\u8207\u5b78\u54e1\u4e92\u52d5\u7684\u8b70\u984c\u4e4b\u4e00\uff1a\u3010<strong>\u4f01\u696d\u6c38\u7e8cESG\u4e2d\uff0c\u7a76\u7adf\u662fE(\u74b0\u5883)\u91cd\u8981? S(\u793e\u6703)\u91cd\u8981? \u9084\u662fG(\u6cbb\u7406)\u91cd\u8981?<\/strong>\u3011\u9019\u500b\u554f\u984c\u6c92\u6709\u6a19\u6e96\u7b54\u6848\uff0c\u56e0\u70ba\u6bcf\u4e00\u500b\u4f01\u696d\u7684\u9ad4\u8cea\u8207\u9762\u81e8\u7684\u8ab2\u984c\u4e0d\u540c\uff0c\u4f46\u662f\u5982\u679c\u6c92\u6709\u4efb\u4f55\u524d\u63d0\u5c31\u8981\u7b46\u8005\u5fc5\u9808\u5f9e\u4e2d\u9078\u64c7\u4e00\u500b\u7b54\u6848\uff0c\u5b83\u6703\u662fG\uff0c\u662f\u6cbb\u7406\uff0c\u5c24\u5176\u5728\u8a0e\u8ad6E\u548cS\u4e4b\u524d\uff0c\u5f9e\u4f01\u696d\u7684\u89d2\u5ea6\u61c9\u8a72\u8981\u5148\u601d\u8003\u7684\u662f\uff1a\u3010\u70ba\u4ec0\u9ebcE\u548cS\u88e1\u7684\u8ab2\u984c\u6703\u6210\u70ba\u4f01\u696d\u5fc5\u9808\u9762\u5c0d\u7684\u98a8\u96aa(\u6db5\u84cb\u6b63\u9762\u7684\u6a5f\u6703\u8207\u8ca0\u9762\u7684\u5a01\u8105)\u3011\uff0c\u800c\u98a8\u96aa\u7ba1\u7406\u6b63\u662fG\u7684\u6838\u5fc3\u8981\u7d20\u4e4b\u4e00\uff0c\u5982\u679c\u4e00\u500b\u4f01\u696d\u672c\u8eab\u6c92\u6709\u98a8\u96aa\u7ba1\u7406\u7684\u7d2e\u5be6\u57fa\u790e\uff0c\u53ef\u80fd\u5c31\u53ea\u80fd\u88ab\u8feb\u5728\u9ad8\u98a8\u96aa\u74b0\u5883\u4e2d\uff0c\u88ab\u6c38\u7e8c\u8ab2\u984c\u727d\u8457\u9f3b\u5b50\u8d70\u800c\u75b2\u65bc\u5954\u547d\u3002<\/p>\n\n\n\n<p>TCFD(Task Force on Climate-related Financial Disclosures)\u7684\u5be6\u9ad4\u98a8\u96aa(Physical Risks)\u53c8\u662f\u6240\u6709\u98a8\u96aa\u7ba1\u7406\u8b70\u984c\u4e2d\u6700\u70ba\u8907\u96dc\u4e14\u96e3\u8a55\u4f30\u7684\u786c\u9aa8\u982d\uff0c\u56e0\u70ba\u6c23\u5019\u8207\u5be6\u9ad4\u4e4b\u9593\u7684\u95dc\u4fc2\u4e0d\u50c5\u5b58\u5728\u6240\u8b02\u97cc\u6027\u9019\u500b\u6a21\u7cca\u5730\u5e36\uff0c\u540c\u6642\u5be6\u9ad4\u3001\u8a2d\u65bd\u3001\u7cfb\u7d71\u7684\u5c64\u7d1a\u95dc\u4fc2\u8207\u4ea4\u4e92\u5f71\u97ff\u7684\u885d\u64ca\u4e5f\u662f\u5f88\u5927\u7684\u6311\u6230\uff0c\u800c\u6700\u5c0f\u7684\u7ba1\u7406\u55ae\u4f4d\uff1a\u3010\u8a2d\u65bd\u3011\u53c8\u662f\u843d\u5be6TCFD\u5be6\u9ad4\u98a8\u96aa\u7ba1\u7406\u7684\u6838\u5fc3\uff0c\u4f46\u53ea\u8981\u628a\u63e1\u539f\u5247\uff0c\u5176\u5be6\u6c92\u6709\u60f3\u50cf\u4e2d\u7684\u56f0\u96e3\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86-%e8%88%87-coso-icif-%e5%af%a6%e5%8b%99\" class=\"wp-block-heading\">\u98a8\u96aa\u7ba1\u7406 \u8207 COSO ICIF \u5be6\u52d9<\/h2>\n\n\n\n<p>\u7b46\u8005\u4e3b\u8981\u57fa\u65bc\u904e\u53bb\u7684\u5de5\u4f5c\u7d93\u9a57\u8207\u5c08\u696d\u80cc\u666f\uff0c\u5206\u4eab\u98a8\u96aa\u8207\u97cc\u6027\u7684\u77e5\u8b58\u8207\u5be6\u4f5c\uff0c\u4e26\u5354\u52a9\u76f8\u95dc\u90e8\u9580\u6216\u4f01\u696d\u898f\u5283\u8207\u57f7\u884c\u5be6\u9ad4\u98a8\u96aa\u8207\u8a2d\u65bd\u5b89\u5168\u6f14\u7fd2\/\u6f14\u7df4\uff0c\u5c1a\u4e0d\u6562\u5984\u8b70\u5176\u4ed6\u5c08\u696d\u9818\u57df\u7684\u8ab2\u984c\u3002\u4f46\u70ba\u4e86\u6eff\u8db3\u8ab2\u7a0b\u5b78\u54e1\u7684\u9700\u6c42\uff0c\u4ecd\u8981\u5f9e\u5be6\u52d9\u89e3\u6c7a\u554f\u984c\u7684\u7acb\u5834\u51fa\u767c\uff0c\u6aa2\u8996\u4f01\u696d\u843d\u5be6\u76f8\u95dc\u8b70\u984c\u7684\u5fc5\u8981\u5de5\u5177\uff0c\u800c<a href=\"https:\/\/www.coso.org\/\" target=\"_blank\" rel=\"noopener\" title=\"\">COSO<\/a>\u7684\u5167\u90e8\u63a7\u5236\u6574\u5408\u67b6\u69cb(Internal Control &#8211; Integrated Framework, ICIF)\u6b63\u662f\u5176\u4e2d\u4e4b\u4e00\u3002<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p>\u81ea 2017 \u5e74\u4ee5\u4f86\uff0c\u96a8\u8457\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u548c ESG \u5831\u544a\u6210\u70ba\u9996\u5e2d\u57f7\u884c\u9577\u3001\u9ad8\u968e\u7ba1\u7406\u5c64\u3001\u8463\u4e8b\u6703\u3001\u6295\u8cc7\u8005\u3001\u76e3\u7ba1\u6a5f\u95dc\u3001\u5ba2\u6236\u53ca\u5176\u4ed6\u5229\u76ca\u76f8\u95dc\u8005\u95dc\u6ce8\u7684\u91cd\u9ede\u9818\u57df\uff0c\u6211\u5011\u767c\u73fe\u8d8a\u4f86\u8d8a\u591a\u7684\u516c\u53f8\u6b63\u91dd\u5c0d\u6c38\u7e8c\u767c\u5c55\u8cc7\u8a0a\u7684\u6536\u96c6\u3001\u5be9\u67e5\u548c\u5831\u544a\uff0c\u5be6\u65bd\u4e0d\u540c\u968e\u6bb5\u7684\u5831\u544a\u63a7\u5236\u548c\u6cbb\u7406\u6d41\u7a0b\uff0c\u5305\u62ec\u5efa\u7acb\u8de8\u8077\u80fd\u5718\u968a\uff0c\u7531\u516c\u53f8\u5167\u90e8\u7684\u6c38\u7e8c\u767c\u5c55\u3001\u8ca1\u52d9\u6703\u8a08\u3001\u98a8\u96aa\u7ba1\u7406\u3001\u6cd5\u5f8b\u53ca\u5167\u90e8\u7a3d\u6838\u7b49\u90e8\u9580\u7684\u5c08\u696d\u4eba\u58eb\u7d44\u6210\u3002\u56e0\u6b64\uff0c\u985e\u4f3c\u65bc\u8ca1\u52d9\u5831\u544a\u5167\u90e8\u63a7\u5236\uff08ICFR\uff09\uff0c\u6211\u5011\u73fe\u5728\u770b\u5230\u4e86\u6c38\u7e8c\u767c\u5c55\u5831\u544a\u5167\u90e8\u63a7\u5236\uff08ICSR\uff09\u7684\u51fa\u73fe\u3002\u96d6\u7136\u5404\u7d44\u7e54\u5728\u9019\u4e00\u904e\u7a0b\u4e2d\u6240\u8655\u7684\u968e\u6bb5\u4e0d\u540c\uff0c\u4f46\u6211\u5011\u8a8d\u70ba\uff0c\u5c07\u5177\u6709\u6c38\u7e8c\u7d93\u71df\u7ba1\u7406\u76f8\u95dc\u7d93\u9a57\u8207\u5c08\u696d\u77e5\u8b58\u7684\u4eba\u624d\uff0c\u8207\u64c1\u6709 ICFR \u7d93\u9a57\u7684\u5c08\u696d\u4eba\u58eb\u7d50\u5408\u8d77\u4f86\uff0c\u4ecd\u7136\u662f\u6210\u529f\u8a2d\u8a08\u548c\u5be6\u65bd ICSR\uff0c\u4ee5\u53ca\u7ba1\u7406\u6c38\u7e8c\u8b70\u984c\u7684\u91cd\u8981\u95dc\u9375\u56e0\u7d20\u3002<\/p><cite>ACHIEVING EFFECTIVE INTERNAL CONTROL OVER SUSTAINABILITY REPORTING (ICSR): Building Trust and Confidence through the COSO Internal Control\u2014Integrated Framework<\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u8207COSO ICIF\u8cc7\u8a0a\u7684\u63a5\u89f8\u4e26\u975e\u9996\u6b21\uff0c\u53ea\u662f\u6eff\u8db3\u6cd5\u898f\u8981\u6c42\u662f\u5927\u90e8\u4efd\u4f01\u696d\u5fc5\u9808\u512a\u5148\u9762\u5c0d\u7684\u5916\u90e8\u8ab2\u984c\uff0cICIF\u9700\u8981\u66f4\u6df1\u5165\u4f01\u696d\u5167\u90e8\u624d\u80fd\u91d0\u6e05\uff0c\u4f46\u82e5\u91cd\u65b0\u4ee5\u4f01\u696d\u7684\u6cbb\u7406\u8207\u98a8\u96aa\u7ba1\u7406\u7684\u6838\u5fc3\u5411\u5916\u8a0e\u8ad6\u4f01\u696d\u53ef\u843d\u5be6\u3001\u57f7\u884c\u7684\u65b9\u6cd5\uff0c\u6216\u8a31\uff0c\u5c31\u85c9\u8457\u9019\u7bc7\u6587\u7ae0\u5f15\u5c0e\u8b80\u8005\uff0c\u5f9e\u4e00\u500b\u7d2e\u5be6\u7684\u5be6\u9ad4\u98a8\u96aa\u8207\u97cc\u6027\u5206\u6790\u8005\u7684\u89d2\u5ea6\uff0c\u8a66\u8457\u8aaa\u660e\u5982\u4f55\u770b\u5f85ICIF\u8207\u98a8\u96aa\u7ba1\u7406\u7684\u95dc\u4fc2\u3001TCFD\u5be6\u9ad4\u98a8\u96aa\u7684\u7ba1\u7406\uff0c\u4e43\u81f3\u65bcTCFD\u4e2d\u6240\u8981\u6c42\u91cf\u5316\u60c5\u5883\u5206\u6790\u3002<\/p>\n\n\n\n<p>\u9996\u5148\uff0c\u5fc5\u9808\u5148\u5f37\u8abf\u8207\u91d0\u6e05\u7684\u4e00\u500b\u89c0\u5ff5\uff0c\u4e0d\u540c\u89d2\u5ea6\u8207\u7acb\u5834\u5c0d\u540c\u4e00\u8b70\u984c\u7684\u95dc\u6ce8\u9ede\u4e0d\u540c\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u5074\u91cd\u65bc\u4f01\u696d\u8cc7\u8a0a\u63ed\u9732\uff0cICIF\u5247\u805a\u7126\u65bc\u5167\u90e8\u63a7\u5236\u76ee\u6a19\uff0c\u504f\u91cd\u884c\u653f\u3001\u98a8\u96aa\u7ba1\u7406\u8207\u696d\u52d9\u57f7\u884c\u90e8\u9580\u7684\u9700\u6c42\uff0c\u56e0\u6b64\u5728\u8a0e\u8ad6\u4e0a\uff0c\u5982\u679c\u8981\u8207TCFD\u6846\u67b6\u4e2d\u7684\u6cbb\u7406-\u7b56\u7565-\u98a8\u96aa\u7ba1\u7406-\u6307\u6a19\u8207\u76ee\u6a19(\u8a73\u4e0b\u5716)\u76f8\u6bd4\u5c0d\uff0c<strong>ICIF\u5df2\u7d93\u6df1\u5165\u5230TCFD\u4e2d\u7684\u98a8\u96aa\u7ba1\u7406\u3001\u6307\u6a19\u8207\u76ee\u6a19<\/strong>\u7684\u5c64\u7d1a\uff0c\u7531\u6b64\uff0c\u61c9\u8a72\u8981\u4ee5ICIF\u7528\u65bc\u843d\u5be6TCFD\u98a8\u96aa\u7ba1\u7406\u7684\u5167\u90e8\u63a7\u5236\u8207\u7a3d\u6838\u7684\u7acb\u8ad6\u9ede\u70ba\u57fa\u790e\uff0c\u85c9\u6b64\u9054\u6210\u4f01\u696d\u5167\u90e8\u57fa\u65bcTCFD\u67b6\u69cb\u548c\u4f01\u696d\u57fa\u65bc\u7ba1\u7406\u9700\u6c42\u6240\u8a02\u5b9a\u7684<strong>\u6307\u6a19\u8207\u76ee\u6a19<\/strong>\uff0c\u751a\u81f3\u662f\u672a\u4f86<a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\" title=\"\">IFRS<\/a> S2 \/ SASB (Sustainability Accounting Standards Board)\u5c07\u8981\u6c42\u5404\u7522\u696d\u5fc5\u9808\u63ed\u9732\u7684\u6307\u6a19\uff0c\u7531\u6b64\u53ef\u77e5\uff0c\u9019\u4e9b\u570b\u969b\u6a19\u6e96\u6216\u67b6\u69cb\u4e4b\u9593\u4e26\u4e0d\u885d\u7a81\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"740\"  height=\"404\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAuQAAAGUAQMAAABHoKV6AAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAADxJREFUeNrtwTEBAAAAwqD1T20Gf6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACA1wCUWAABj5jwKwAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-23862 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 740px) 100vw, 740px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2025\/03\/resize.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize.png 740w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-120x66.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-90x49.png 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-320x175.png 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-560x306.png 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-240x131.png 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-180x98.png 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/resize-640x349.png 640w\" ><figcaption class=\"wp-element-caption\">TCFD\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u63ed\u9732-\u7d50\u8ad6\u5831\u544a<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u5728\u672a\u8a0e\u8ad6\u500b\u5225\u4f01\u696d\u81ea\u5df1\u7684ICIF\u8a72\u5982\u4f55\u57f7\u884c\u4e4b\u524d\uff0c\u4f01\u696d\u6c38\u7e8c\u5831\u544a\u66f8\u63ed\u9732\u7684\u76ee\u6a19\u8207ICIF\u67b6\u69cb\u7684\u6700\u5927\u7bc4\u7587\u76f8\u5c0d\u660e\u78ba\uff0c\u5c31\u662fSASB\u672a\u4f86\u5c07\u8981\u6c42\u800c\u53ef\u80fd\u70ba\u91d1\u7ba1\u6703\u6240\u63a1\u7d0d\u7684\u5404\u9805\u6307\u6a19\uff0c\u5176\u4e2dSASB\u91dd\u5c0d\u5be6\u9ad4\u98a8\u96aa\u53ef\u80fd\u8a02\u5b9a\u7684\u6307\u6a19\u53ef\u53c3\u8003\u672c\u7ad9\u53e6\u4e00\u7bc7\u6587\u7ae0\u3010<a href=\"http:\/\/news.techzone.today\/?p=17467\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5be6\u9ad4\u98a8\u96aa\u3001TCFD\u548cSASB<\/a>\u3011\uff0c\u800c\u5404\u9805\u6307\u6a19\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u5448\u73fe\u65b9\u5f0f\uff0c\u81ea\u7136\u8981\u5c0d\u4f01\u696d\u672c\u8eab\u8d8a\u6709\u5229\u8d8a\u597d\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"419\"  height=\"441\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAaMAAAG5AQMAAAAZFslKAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAC5JREFUeNrtwTEBAAAAwqD1T20JT6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAJ4GXQYAAQcjWlMAAAAASUVORK5CYII=\"  alt=\"\"  class=\"wp-image-23860 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 419px) 100vw, 419px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube.png 419w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube-120x126.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube-90x95.png 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube-320x337.png 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube-240x253.png 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/ICIF-Cube-180x189.png 180w\" ><figcaption class=\"wp-element-caption\">ACHIEVING EFFECTIVE INTERNAL CONTROL OVER SUSTAINABILITY REPORTING (ICSR): Building Trust and Confidence through the COSO Internal Control\u2014Integrated Framework<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u5176\u6b21\uff0c\u5c0d\u65bcActivity\u7684\u5b9a\u7fa9\u4e5f\u5fc5\u9808\u9069\u5ea6\u91d0\u6e05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f9e\u4f01\u696d\u7684\u89d2\u5ea6\uff0cActivity\u53ef\u80fd\u662f\u4e00\u500b\u71df\u696d\u9805\u76ee\u3001\u529f\u80fd\u696d\u52d9\u3001\u884c\u653f\u7ba1\u7406\u76ee\u6a19\u3001\u751f\u7522\u5167\u5bb9\uff0c\u4f8b\u5982\u6c38\u7e8c\u5831\u544a\u66f8\u3002<\/li>\n\n\n\n<li>\u5f9e\u884c\u653f\u7ba1\u7406\u55ae\u4f4d\u7684\u89d2\u5ea6\uff0cActivity\u53ef\u80fd\u662f\u4e00\u500b\u7ba1\u7406\u9805\u76ee\u3001\u7d44\u7e54\u6d3b\u52d5\uff0c\u4f8b\u5982\u7e3e\u6548\u8a55\u4f30\u5831\u544a\u3002<\/li>\n\n\n\n<li>\u5f9e\u57f7\u884c\u55ae\u4f4d\u7684\u89d2\u5ea6\uff0cActivity\u53ef\u80fd\u662f\u4e00\u500b\u5de5\u4f5c\u9805\u76ee\u3001\u57f7\u884c\u5167\u5bb9\uff0c\u4f8b\u5982\u751f\u7522\u3001\u642c\u904b\u3001\u71df\u904b\u6301\u7e8c\u8a08\u756b(BCP)\u7684\u5de5\u4f5c\u6d41\u7a0b\u3001\u751a\u81f3\u662f\u6d41\u7a0b\u4e2d\u7684\u6b65\u9a5f\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u57fa\u65bc\u524d\u8ff0\u5c0dICIF\u7684\u8a8d\u77e5\uff0cICIF\u6240\u7a31\u7684Activity\u66f4\u591a\u5c6c\u65bc\u57f7\u884c\u55ae\u4f4d\u7684\u89d2\u5ea6\uff0c\u4e26\u975e\u5b8c\u5168\u4ee5\u4f01\u696d\u6574\u9ad4\u7684\u7ba1\u7406\u9ad8\u5ea6\u6216\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u8981\u6c42\u70ba\u904b\u4f5c\u76ee\u6a19\uff0c\u540c\u6642\uff0c\u4e0d\u540c\u5c64\u7d1a\u6216\u89d2\u5ea6\u7684Activity\u4e4b\u9593\u4e26\u975e\u6beb\u7121\u95dc\u806f\uff0c\u53ef\u4ee5\u8996\u505a<strong>\u5c08\u6848\u7ba1\u7406<\/strong>(Project Managemet)\u4e2d\u7684\u4e0a\u4e0b\u5c64Activity\uff0c\u82e5\u4ee5\u4e0a\u8ff0\u7684\u540d\u8a5e\u70ba\u4f8b\uff0c\u6216\u8a31\u53ef\u4ee5\u7528\u3010\u6c38\u7e8c\u5831\u544a\u66f8\/\u98a8\u96aa\u7ba1\u7406\/\u6c23\u5019\u98a8\u96aa\/\u5be6\u9ad4\u98a8\u96aa\/\u97cc\u6027\u5f37\u5316\u7e3e\u6548\u3011\u9019\u6a23\u7684\u5c64\u7d1a\u95dc\u4fc2\u8868\u9054\uff0c\u4e0a\u5c64\u7684Activity\u5c6c\u65bc\u7528\u4f86\u8868\u793a\u7ba1\u7406\u76ee\u6a19\u7684\u865b\u4f5c\u696d(Dummy Activity)\uff0c\u6700\u4e0b\u5c64\u7684Activity\u5247\u662f\u9700\u8981\u6642\u9593\u548c\u8cc7\u6e90\u53bb\u57f7\u884c\u7684\u5de5\u4f5c\u5167\u5bb9\uff0c\u4e0a\u5c64\u7684\u5de5\u4f5c\u6210\u6548\u7531\u5176\u6240\u6db5\u84cb\u7684\u6700\u4e0b\u5c64Activity\u7684\u7e3d\u9ad4\u8868\u73fe\u6c7a\u5b9a\uff0c\u53ea\u4e0d\u904e\u8981\u5982\u4f55\u9032\u4e00\u6b65\u8207\u4f01\u696d\u7684\u7ba1\u7406\u7d50\u69cb\u3001\u6b0a\u8cac\u95dc\u4fc2\u3001\u8ca1\u52d9\u6703\u8a08\u3001\u98a8\u96aa\u7ba1\u7406\u6210\u6548\u7b49\u7d30\u90e8\u8cc7\u8a0a\u7d50\u5408\u5728\u4e00\u8d77\uff0c\u5fc5\u9808\u8996\u500b\u6848\u800c\u5b9a\u3002<\/p>\n\n\n\n<p>\u7406\u89e3COSO\u7684ICIF-2013\u67b6\u69cb\u6642\u82e5\u80fd\u7d50\u5408\u98a8\u96aa\u7ba1\u7406\u8207\u5c08\u6848\u7ba1\u7406\uff0c\u5c31\u80fd\u5920\u6709\u76f8\u5c0d\u6e05\u695a\u7684\u8a8d\u77e5\uff0c\u7531\u6b64\u57fa\u65bc\u672c\u6587\u7684\u4e3b\u984c\u6458\u8981\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u63a7\u5236\u74b0\u5883(Control Environment)\u3001\u98a8\u96aa\u8a55\u4f30(Risk Assessment)\u3001\u63a7\u5236\u4f5c\u696d(Control Activities)\u3001\u8cc7\u8a0a\u8207\u6e9d\u901a(Information &amp; Communication)\u3001\u76e3\u7763\u4f5c\u696d(Monitoring Activities)\u7b495\u500b\u8981\u7d20(Components)\u5747\u6db5\u84cb\u5f9e\u7ba1\u7406\u5230\u57f7\u884c\u7684\u539f\u5247(Principles)\u548c\u95dc\u6ce8\u9ede(Points of Focus)\u3002\n<ul class=\"wp-block-list\">\n<li>\u5f9eISO 31000 \u98a8\u96aa\u7ba1\u7406\u7684\u89d2\u5ea6\uff0c5\u500b\u8981\u7d20\u539f\u5247\u4e0a\u5747\u80fd\u5728\u98a8\u96aa\u7ba1\u7406\u4e2d\u627e\u5230\u5c0d\u61c9\u5143\u7d20\uff0c\u5176\u4e2d\uff0cICIF-2013\u7684\u63a7\u5236\u4f5c\u696d\u61c9\u8207ISO 31000\u7684\u98a8\u96aa\u8655\u7f6e(Risk Treatment)\u76f8\u547c\u61c9\u3002<\/li>\n\n\n\n<li>ICIF-2013\u67b6\u69cb\u82e5\u8207ISO 31000\u76f8\u8f03\uff0c\u66f4\u52a0\u5f37\u5316\u7528\u65bc\u63a7\u7ba1\u7684\u539f\u5247\u8207\u95dc\u6ce8\u9ede\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u5f9e\u5c08\u6848\u7ba1\u7406\u7684\u89d2\u5ea6\uff0c\u4e0a\u8ff05\u500b\u8981\u7d20\u4e2d\u8d8a\u63a5\u8fd1\u4e0b\u5c64\uff0c\u540c\u6642\u7531\u7ba1\u7406\u5c64\u7d1a\u7531\u524d(Entity level\u3001Division)\u5411\u5f8c\u8d8a\u63a5\u8fd1\u57f7\u884c\u9762(Operation unit\u3001Fuction)\uff0c\u9700\u8981\u66f4\u660e\u78ba\u7684\u8cc7\u8a0a\u8207\u57f7\u884c\u65b9\u6cd5\uff0c\u4e5f\u5c31\u662f\u6700\u4e0b\u5c64Activity\u662f\u9700\u8981\u6642\u9593\u548c\u8cc7\u6e90\u57f7\u884c\u7684\u5de5\u4f5c\u9805\u76ee\u3002<\/li>\n\n\n\n<li>\u5c0d\u65bc\u6700\u4e0b\u5c64Activity\u7684\u7ba1\u63a7\uff0cICIF\u9810\u671f\u76ee\u6a19\u662f\u9ad8\u54c1\u8cea\u7684\u8a55\u4f30\u8207\u91cf\u5316\uff0c\u5c24\u5176\u662f\u76ee\u6a19\u660e\u78ba\u7684\u7e3e\u6548\u8a55\u4f30\u6307\u6a19\uff0c\u4f8b\u5982TCFD\u8f49\u578b\u98a8\u96aa\u4e2d\u7684\u78b3\u6392\u653e\u91cf\u3001\u6216\u662fSASB\u672a\u4f86\u5c07\u8981\u6c42\u5404\u7522\u696d\u7684\u6c38\u7e8c\u6307\u6a19\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=\"%e9%a2%a8%e9%9a%aa%e8%a9%95%e4%bc%b0%e6%96%b9%e6%b3%95-%e8%88%87-coso-icif-%e9%87%8f%e5%8c%96%e9%87%8f%e5%8c%96%e6%83%85%e5%a2%83%e5%88%86%e6%9e%90\" class=\"wp-block-heading\">\u98a8\u96aa\u8a55\u4f30\u65b9\u6cd5 \u8207 COSO ICIF \u91cf\u5316(\u91cf\u5316\u60c5\u5883\u5206\u6790)<\/h2>\n\n\n\n<p>COSO\u4e26\u6c92\u6709\u660e\u78ba\u63d0\u51fa\u95dc\u65bc\u98a8\u96aa\u8a55\u4f30\u65b9\u6cd5\u7684\u5177\u9ad4\u8981\u6c42\uff0c\u4f46\u662f\u5728\u6982\u5ff5\u8207\u67b6\u69cb\u5747\u6709\u5f48\u6027\u7684\u60c5\u6cc1\u4e0b\uff0c\u3010\u98a8\u96aa\u77e9\u9663\u3011\u4ecd\u662f\u8a31\u591a\u4f01\u696d\u6163\u7528\u7684\u98a8\u96aa\u8a55\u4f30\u8868\u9054\u65b9\u5f0f\u3002\u539f\u5247\u4e0a\u53ea\u8981\u5728\u3010Risk Assessment\u3011\u6eff\u8db3\uff1a\u660e\u78ba\u76ee\u6a19 (Specify Objectives)\u3001\u8b58\u5225\u98a8\u96aa (Identify Risks)\u3001\u8a55\u4f30\u98a8\u96aa (Assess Risks)\u3001\u56de\u61c9\u98a8\u96aa (Respond to Risks)\u3001\u8b58\u5225\u8207\u8a55\u4f30\u8b8a\u5316 (Identify and Assess Changes)\u90195\u500b\u539f\u5247\u7684\u60c5\u6cc1\u4e0b\uff0c\u80fd\u9054\u6210\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u7684\u76ee\u7684\u5c31\u4e0d\u6210\u554f\u984c\u3002<\/p>\n\n\n\n<p>\u95dc\u65bc\u98a8\u96aa\u77e9\u9663\u7684\u61c9\u7528\uff0c\u7b46\u8005\u5728\u3010<a href=\"http:\/\/news.techzone.today\/?p=17306\" target=\"_blank\" rel=\"noopener\" title=\"\">\u7cfb\u7d71\u8207\u8a2d\u65bd Versus \u885d\u64ca\u8207\u6a5f\u7387<\/a>\u3011\u4e00\u6587\u4e2d\u7565\u6709\u63cf\u8ff0\uff0c\u5176\u61c9\u7528\u7684\u512a\u9ede\u5728\u65bc\u65b9\u4fbf\u3001\u5bb9\u6613\u7406\u89e3\u3001\u5feb\u901f\u805a\u7126\uff0c\u7f3a\u9ede\u5247\u662f\u5728\u57f7\u884c\u968e\u6bb5\u986f\u5f97\u7a7a\u6cdb\u3001\u96e3\u4ee5\u7ba1\u63a7\uff0c\u4f8b\u5982\u4e00\u7dda\u57f7\u884c\u55ae\u4f4d\u7684\u5de5\u4f5c\u6210\u6548\u7121\u6cd5\u78ba\u5be6\u5730\u53cd\u6620\u5728\u4f01\u696d\u9ad8\u5c64\u7684\u98a8\u96aa\u7ba1\u7406\u76ee\u6a19\uff0c\u5c24\u5176\u662f\u5206\u6790\u904e\u7a0b\u4e2d\u53ea\u4f9d\u8cf4\u4e00\u500b\u4eba\u6216\u4e00\u7fa4\u4eba\u4e3b\u89c0\u81c6\u6e2c\u5efa\u7acb\u51fa\u4f86\u7684\u8a55\u4f30\u7d50\u679c\uff0c\u82e5\u8981\u7528\u4f86\u843d\u5be6ICIF\u986f\u7136\u4e5f\u5fc5\u9808\u514b\u670d\u975e\u5e38\u591a\u7684\u6311\u6230\u3002<\/p>\n\n\n\n<p>\u3010No measurement, No management\u3011\uff0c\u9762\u5c0d\u6c23\u5019\u8b8a\u9077\uff0c\u5728\u5927\u6578\u64da\u6642\u4ee3\uff0c\u6c23\u5019\u8cc7\u6599\u539f\u5247\u4e0a\u4e0d\u7f3a\uff0c\u7136\u800c\u60f3\u8981\u91cf\u5316\u98a8\u96aa\u537b\u53c8\u662f\u53e6\u4e00\u9805\u8ab2\u984c\uff0c\u8a0e\u8ad6\u98a8\u96aa\u7684\u524d\u63d0\u662f\u5371\u5bb3\u60c5\u5883\uff0c\u8a55\u4f30\u97cc\u6027\u53c8\u662f\u5206\u6790\u5be6\u9ad4\u98a8\u96aa\u7684\u5148\u6c7a\u8ab2\u984c\uff0c\u505a\u5230\u9019\u4e9b\u624d\u80fd\u9054\u6210TCFD\u8981\u6c42\u7684\u91cf\u5316\u60c5\u5883\u5206\u6790\uff0c\u4ee5\u6b64\u70ba\u57fa\u790e\uff0c\u624d\u6709\u7ba1\u7406\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u7a7a\u9593\u3002<\/p>\n\n\n\n<p>\u7531\u65bc\u7b46\u8005\u4e00\u76f4\u4ee5\u4f86\u81f4\u529b\u65bc\u91cf\u5316\u5206\u6790\uff0c\u5c24\u5176\u662f\u5177\u9ad4\u7684\u6c23\u5019\u8207\u5be6\u9ad4\u60c5\u5883\u4e0b\u7d50\u5408\u771f\u5be6\u6c23\u8c61\u6578\u64da\u5b8c\u6210\u98a8\u96aa\u8a55\u4f30\uff0c\u9019\u90e8\u4efd\u5728\u672c\u7db2\u7ad9\u5df2\u6709\u591a\u7bc7\u6587\u7ae0\u5b9a\u7fa9\u8207\u8ad6\u8ff0\uff0c\u5305\u542b\u7cfb\u7d71\u8207\u8a2d\u65bd\u3001\u8a2d\u65bd\u5c64\u7d1a\u7684\u98a8\u96aa\u7ba1\u7406\u67b6\u69cb\u8207\u6d41\u7a0b\u3001\u5be6\u9ad4\u7684\u4e0d\u5b89\u5168\u72c0\u614b\u3001\u5be6\u9ad4\u7684\u97cc\u6027\u8a55\u4f30\u6307\u6a19\uff0c\u5176\u76ee\u7684\u5c31\u662f\u70ba\u4e86\u88dc\u8db3TCFD\u671f\u5f85\u3001\u4f01\u696d\u80fd\u505a\u5230\u7684\u91cf\u5316\u60c5\u5883\u5206\u6790\u3001\u9023\u7d50SASB\u53ef\u80fd\u8981\u6c42\u7684\u63ed\u9732\u6307\u6a19\uff0c\u82e5\u8981\u518d\u9032\u4e00\u6b65\u7d50\u5408COSO\u7684ICIF\uff0c\u81ea\u7136\u4e5f\u80fd\u505a\u5230\u4ee5\u7e3e\u6548\u8a55\u4f30\u70ba\u57fa\u790e\u7684\u98a8\u96aa\u7ba1\u7406\u8981\u6c42\uff0c\u524d\u63d0\u662f\u4f9d\u5faa\u5fc5\u8981\u7684\u8108\u7d61\u9010\u6b65\u91d0\u6e05\u8207\u5206\u6790\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"1068\"  height=\"554\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABCwAAAIqAQMAAADVVUn0AAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAF9JREFUeNrtwQENAAAAwqD3T20PBxQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAD\/BiQ1AAEVgGZ8AAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-23863 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1068px) 100vw, 1068px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868.png\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868.png 1068w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-800x415.png 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-120x62.png 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-90x47.png 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-320x166.png 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-560x290.png 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-240x124.png 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-180x93.png 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/03\/\u5be6\u9ad4\u98a8\u96aa\u5206\u6790\u6d41\u7a0b\u8868-640x332.png 640w\" ><figcaption class=\"wp-element-caption\">\u6c11\u90a6\u8cc7\u8a0a\u7248\u6b0a\u6240\u6709<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u4ee5\u76ee\u524d\u7b46\u8005\u4e3b\u8b1b\u76844\u5929\u8ab2\u7a0b(<a href=\"http:\/\/news.techzone.today\/?page_id=21913\" target=\"_blank\" rel=\"noopener\" title=\"\">ESG-TCFD\u5be6\u9ad4\u98a8\u96aa\u53ca\u4f01\u696d\u97cc\u6027\u5be6\u52d9 \/ ESG-TCFD\u5be6\u9ad4\u98a8\u96aa\u6578\u64da\u5206\u6790\u53ca\u7ba1\u7406\u5e2b\u8a8d\u8b49\u73ed<\/a>)\u800c\u8a00\uff0c\u53ea\u662f\u521d\u6b65\u70ba\u4f01\u696d\u548c\u6709\u8208\u8da3\u7684\u5b78\u54e1\u5011\u5f15\u5c0e\u5165\u9580\u8207\u7c21\u8981\u5be6\u4f5c\uff0c\u537b\u4e5f\u56e0\u70ba\u8ab2\u7a0b\u5167\u5bb9\u4ee5\u6700\u8907\u96dc\u7684\u5be6\u9ad4\u98a8\u96aa\u70ba\u98a8\u96aa\u7ba1\u7406\u7684\u8f09\u9ad4\uff0c\u4e26\u505a\u5230\u5c07\u5be6\u9ad4\u97cc\u6027\u4ee5\u91cf\u5316\u6307\u6a19\u5448\u73fe\u7684\u7a0b\u5ea6\uff0c\u624d\u6709\u628a\u63e1\u5728\u6307\u6a19\u8207\u76ee\u6a19\u660e\u78ba\u7684\u524d\u63d0\u4e0b\u843d\u5be6ICIF\u7684\u57fa\u790e\u5de5\u4f5c\uff0c\u56e0\u70ba\u98a8\u96aa\u7ba1\u7406\u7684\u7e3e\u6548\u5f97\u4ee5\u5177\u9ad4\u5448\u73fe\u8207\u7ba1\u7406\u3002<\/p>\n\n\n\n<p>\u5be6\u52d9\u64cd\u4f5c\u4e0a\uff0c\u5247\u8981\u91dd\u5c0d\u5177\u9ad4\u7684\u4f01\u696d\u500b\u6848\u8cc7\u6599\uff0c\u624d\u80fd\u7d50\u5408COSO\u7684ICIF\u66f4\u9032\u4e00\u6b65\u8a0e\u8ad6\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%b0%8f%e7%b5%90\" class=\"wp-block-heading\">\u5c0f\u7d50<\/h2>\n\n\n\n<p>\u65e5\u524d\u5230\u653f\u6cbb\u5927\u5b78\u8207\u9673\u6a39\u8861\u8001\u5e2b\u8a0e\u8ad6\u7814\u7a76\u8ab2\u984c\u7684\u898f\u5283\uff0c\u8a0e\u8ad6\u5230\u4eba\u985e\u793e\u6703\u89e3\u6c7a\u4e0d\u540c\u9818\u57df\u8ab2\u984c\u7684\u7406\u8ad6\u8207\u65b9\u6cd5\u3002\u904e\u53bb\uff0c\u56e0\u70ba\u6c92\u6709\u8db3\u5920\u8cc7\u8a0a\u548c\u8cc7\u6e90\u7684\u554f\u984c\uff0c\u524d\u4eba\u7528\u6578\u5b78\u3001\u65b9\u7a0b\u5f0f\u7684\u65b9\u5f0f\u95e1\u91cb\u4e26\u63d0\u51fa\u89e3\u7b54\uff0c\u5f62\u6210\u4e3b\u6d41EBM(Equation-Based Model)\u7684\u7814\u7a76\u65b9\u6cd5\u8207\u5de5\u5177\uff1b\u800c\u73fe\u5728\uff0c\u5927\u6578\u64da\u3001\u7269\u806f\u7db2\u3001\u4eba\u5de5\u667a\u6167\u7b49\u6280\u8853\u65e5\u8da8\u6210\u719f\uff0c\u4f55\u6642\u6703\u6539\u4ee5\u81ea\u4e3b\u4ee3\u7406\u4eba(Autonomous Agents)\u70ba\u57fa\u790e\u800c\u767c\u5c55\u7684ABM(Agent-Based Model)\u4f86\u5206\u6790\u8207\u89e3\u6c7a\u554f\u984c\uff1f\u4ecd\u662f\u503c\u5f97\u89c0\u5bdf\u8207\u6301\u7e8c\u52aa\u529b\u7684\u76ee\u6a19\u3002<\/p>\n\n\n\n<p>\u7b46\u8005\u662f\u5de5\u7a0b\u80cc\u666f\u7684\u5b78\u8005\uff0c\u770b\u5f85\u554f\u984c\u76f8\u5c0d\u805a\u7126\u4e14\u5faa\u5e8f\u6f38\u9032\uff0c\u53ea\u8981\u63a1\u7528\u8d8a\u63a5\u8fd1\u771f\u5be6\u7684\u60c5\u5883\u548c\u6578\u64da\u6240\u5206\u6790\u51fa\u7684\u98a8\u96aa\uff0c\u5fc5\u7136\u662f\u66f4\u80fd\u638c\u63a7\u548c\u7ba1\u7406\u7684\u5883\u6cc1\uff0c\u4ee5\u6b64\u70ba\u57fa\u790e\u8a0e\u8ad6\u53d7\u5230\u6c23\u5019\u5f71\u97ff\u7684\u5be6\u9ad4\u53ca\u5176\u97cc\u6027\uff0c\u518d\u5411\u4e0a\u5c64\u5c64\u53cd\u6620\u5230\u7ba1\u7406\u5c64\u7d1a\u6216\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\uff0c\u4e5f\u5c31\u80fd\u66f4\u63a5\u8fd1\u4f01\u696d\u53d7\u5230\u6975\u7aef\u6c23\u5019\u5a01\u8105\u7684\u7a0b\u5ea6\u8207\u5be6\u969b\u5177\u5099\u97cc\u6027\u7684\u7a0b\u5ea6\uff0c\u800c\u73fe\u5be6\u4e2d\u8981\u8b93\u4f01\u696d\u505a\u5230\u9019\u7a2e\u7a0b\u5ea6\u7684\u6c23\u5019\u98a8\u96aa\u7ba1\u7406\u8207\u6c38\u7e8c\u5831\u544a\u66f8(\u6216TCFD\u5831\u544a\u66f8)\u7684\u8cc7\u8a0a\u63ed\u9732\uff0c\u91cd\u8981\u74b0\u7bc0\u4e4b\u4e00\uff0c\u6b63\u662f\u843d\u5be6COSO\u6240\u63d0\u51fa\u7684ICIF\uff0c\u56e0\u70ba\u4f01\u696d\u7684\u6bcf\u4e00\u500b\u6700\u5c0f\u7ba1\u7406\u55ae\u4f4d\uff1a\u8a2d\u65bd\uff0c\u4e5f\u61c9\u8a72\u662f\u70ba\u4e86\u4ee5\u7b26\u5408\u4f01\u696d\u7ba1\u7406\u76ee\u6a19\u800c\u52aa\u529b\u7684\u81ea\u4e3b\u4ee3\u7406\u4eba\u3002<\/p>\n\n\n\n<p>\u6bcf\u500b\u7ba1\u7406\u5be6\u9ad4\u7684\u8a2d\u65bd\uff0c\u81ea\u7136\u662f\u5728\u4f01\u696d\u4e4b\u4e0b\u6709\u4e00\u5b9a\u7a0b\u5ea6\u81ea\u4e3b\u80fd\u529b\u7684\u7ba1\u7406\u55ae\u4f4d\uff0c\u4f46\u5c31\u50cf\u770b\u5f85AI\u662f\u5426\u5b58\u5728\u667a\u6167\u4e00\u6a23\uff0c\u78ba\u8a8d\u6bcf\u4e00\u500b\u652f\u6301\u4f01\u696d\u71df\u904b\u7684\u8a2d\u65bd\u662f\u5426\u5728\u7b26\u5408\u71df\u904b\u76ee\u6a19\u7684\u524d\u63d0\u4e0b\u505a\u51fa\u6b63\u78ba\u7684\u6c7a\u7b56\u3001\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\uff0c\u6b63\u662f\u57f7\u884cCOSO ICIF\u7684\u4e3b\u8981\u76ee\u7684\u3002<\/p>\n\n\n\n<p>\u6587\u7ae0\u5167\u5bb9\u6b61\u8fce\u8f49\u8f09\uff0c\u8acb\u8a3b\u660e\u51fa\u8655\u53ca\u4f5c\u8005\uff0c\u8b1d\u8b1d\uff01\uff01<\/p>\n\n\n\n<p>\u82e5\u6709\u7591\u554f\u6216\u9700\u6c42\u53ef\u6d3d\u8a62<a href=\"mailto:CIPService@nbhic.com\">CIPService@nbhic.com<\/a>\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-shadow has-background\" style=\"background-color:#abb7c25c;padding-top:1px;padding-right:1px;padding-bottom:1px;padding-left:1px\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-9452b474 wp-block-group-is-layout-constrained\">\n<h4 id=\"%f0%9f%92%a1-%e5%85%a7%e7%a8%bd%e5%85%a7%e6%8e%a7%e5%af%a6%e5%8b%99%ef%bc%9a%e5%8f%af%e8%a2%ab%e7%a8%bd%e6%a0%b8%e7%9a%84%e9%87%8f%e5%8c%96%e8%b7%af%e5%be%91\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-4d82ebb063c13c29ad826c6406b5cb17\">\ud83d\udca1 <strong>\u5167\u7a3d\u5167\u63a7\u5be6\u52d9\uff1a\u53ef\u88ab\u7a3d\u6838\u7684\u91cf\u5316\u8def\u5f91<\/strong><\/h4>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fd2bdafa1c5f10339cc91eeebd39056d\">\u5728 \u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703(<strong>WSRS) \u97cc\u6027\u7ba1\u7406\u5e2b\u8a8d\u8b49\u73ed<\/strong>\u4e2d\uff0c\u65bd\u570b\u9293\u535a\u58eb\u5c07\u8a73\u89e3\u5982\u4f55\u900f\u904e WBS \u8207\u91cf\u5316\u6307\u6a19\uff0c\u5f37\u5316\u4f01\u696d\u5167\u90e8\u63a7\u5236\u7684\u53ef\u9760\u5ea6\uff0c\u5c07\u6c38\u7e8c\u98a8\u96aa\u8207\u8ca1\u52d9\u50f9\u503c\u9032\u4e00\u6b65\u9023\u7d50\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/news.techzone.today\/?page_id=21878\" style=\"background-color:#1307e38c\" target=\"_blank\" rel=\"noreferrer noopener\">[ \u67e5\u770b\u8ab2\u7a0b\u5927\u7db1\u8207WSRS\u6703\u54e1\u534a\u50f9\u512a\u60e0 ]<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\">\u63d0\u9192\uff1aWSRS \u6703\u54e1\u5831\u540d\u4eab 50% \u5c08\u5c6c\u512a\u60e0\uff0c\u5354\u52a9\u4f01\u696d\u5c0d\u63a5 IFRS S1\/S2 \u570b\u969b\u6e96\u5247\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h3 id=\"q%ef%bc%9aiso-31000-%e5%a6%82%e4%bd%95%e8%88%87-coso-icif-%e6%a1%86%e6%9e%b6%e6%95%b4%e5%90%88%ef%bc%9f\" class=\"aioseo-faq-block-question\"><strong>Q\uff1aISO 31000 \u5982\u4f55\u8207 COSO ICIF \u6846\u67b6\u6574\u5408\uff1f<\/strong><\/h3><div class=\"aioseo-faq-block-answer\">\n<p>\uff21\uff1a\u6574\u5408\u95dc\u9375\u5728\u65bc\u5c07 ISO 31000 \u7684\u52d5\u614b\u98a8\u96aa\u8a55\u4f30\u6d41\u7a0b\uff0c\u5d4c\u5165 COSO \u7684\u5167\u90e8\u63a7\u5236\u74b0\u5883\u4e2d\uff0c\u5c07\u5be6\u9ad4\u98a8\u96aa\u6578\u64da\u5316\u70ba\u53ef\u7a3d\u6838\u7684\u5167\u63a7\u6307\u6a19\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h3 id=\"%ef%bd%91%ef%bc%9aifrs-s2-%e7%9a%84%e5%af%a6%e9%ab%94%e9%a2%a8%e9%9a%aa%e9%87%8f%e5%8c%96%e6%9c%89%e6%a8%99%e6%ba%96%e8%b7%af%e5%be%91%e5%97%8e%ef%bc%9f\" class=\"aioseo-faq-block-question\"><strong>\uff31\uff1aIFRS S2 \u7684\u5be6\u9ad4\u98a8\u96aa\u91cf\u5316\u6709\u6a19\u6e96\u8def\u5f91\u55ce\uff1f<\/strong><\/h3><div class=\"aioseo-faq-block-answer\">\n<p>\uff21\uff1a\u6709\u7684\u3002\u6211\u5011\u5efa\u8b70\u63a1\u7528 WBS (\u5de5\u4f5c\u5206\u89e3\u7d50\u69cb) \u62c6\u89e3\u95dc\u9375\u8cc7\u7522\uff0c\u4e26\u4ee5\u300c\u6642\u9593\u300d\u70ba\u55ae\u4f4d\u91cf\u5316\u97cc\u6027\uff0c\u78ba\u4fdd\u7b26\u5408\u8ca1\u52d9\u91cd\u5927\u6027\u63ed\u9732\u8981\u6c42\u3002<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4e16\u4e8b\u591a\u8b8a\uff0c\u552f\u6709\u638c\u63e1\u4e8b\u7269\u672c\u8cea\u7684\u57fa\u672c\u55ae\u4f4d\uff0c\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\uff0c\u624d\u80fd\u4ee5\u4e0d&hellip;<\/p>\n","protected":false},"author":1,"featured_media":23864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[132,128,130,133,135,125,134,25,27],"powerkit_post_featured":[],"class_list":{"0":"post-23849","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-physical-risk-resilience-quantification","8":"category-critical-infrastructure-protection","9":"tag-coso-icif","10":"tag-ifrs-s1-s2","11":"tag-tcfd","12":"tag-133","13":"tag-135","14":"tag-125","15":"tag-134","16":"tag-25","17":"tag-27"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/23849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23849"}],"version-history":[{"count":10,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/23849\/revisions"}],"predecessor-version":[{"id":25857,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/23849\/revisions\/25857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/media\/23864"}],"wp:attachment":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23849"},{"taxonomy":"powerkit_post_featured","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fpowerkit_post_featured&post=23849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}