{"id":24810,"date":"2025-09-29T17:39:54","date_gmt":"2025-09-29T09:39:54","guid":{"rendered":"https:\/\/news.techzone.today\/?p=24810"},"modified":"2026-03-21T12:32:43","modified_gmt":"2026-03-21T04:32:43","slug":"%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86%e7%af%84%e7%96%87-v-s-%e7%9b%ae%e6%a8%99%e8%88%87%e6%8c%87%e6%a8%99-%e5%84%aa%e5%8c%96%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%91%8a%e7%b3%bb%e5%88%97-i","status":"publish","type":"post","link":"https:\/\/www.techzone.today\/?p=24810","title":{"rendered":"\u7bc4\u7587 V.S. \u76ee\u6a19\u8207\u6307\u6a19 \u2014 \u512a\u5316\u6c38\u7e8c\u5831\u544a\u7cfb\u5217  I"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u767c\u5e03\u6c38\u7e8c\u5831\u544a\u66f8\u4e26\u78ba\u5b9a\u91cd\u5927\u4e3b\u984c\u4e4b\u5f8c\uff0c\u4f01\u696d\u70ba\u4e86\u5f37\u5316\u6c38\u7e8c\u80fd\u529b\uff0c\u61c9\u57fa\u65bc\u660e\u78ba\u7684\u7bc4\u7587\uff0c\u8a02\u5b9a\u76ee\u6a19\u8207\u7e3e\u6548\u6307\u6a19\uff0c\u53cd\u6620\u5728\u91cd\u5927\u4e3b\u984c\u4e26\u964d\u4f4e\u98a8\u96aa\u3002<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1758991370217\" >\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>\u6c38\u7e8c\u76f8\u95dc\u5831\u544a\u66f8(\u5305\u542b\u4f46\u4e0d\u9650\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u8207TCFD\u5831\u544a\u66f8)\u6216\u98a8\u96aa\u7ba1\u7406\u76f8\u95dc\u5831\u544a\u66f8(\u5305\u542b\u4f46\u4e0d\u9650\u65bc\u98a8\u96aa\u7ba1\u7406\u5831\u544a\u66f8\u3001\u8077\u696d\u5b89\u5168\u885b\u751f\u8a08\u756b\u66f8\u3001\u8a2d\u65bd\u5b89\u5168\u9632\u8b77\u8a08\u756b\u66f8)\u90fd\u662f\u4e00\u7a2e\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\u5c0d\u5916\u7684\u63ed\u9732\u8cc7\u8a0a(\u4ee5\u4e0b\u4ecd\u7d71\u7a31\u70ba\u6c38\u7e8c\u5831\u544a\u66f8)\uff0c\u6216\u4f9d\u6cd5\u898f\u8207\u4e0a\u7d1a\u6a5f\u95dc\u7684\u8981\u6c42\u516c\u958b\u63ed\u9732\uff1b\u6216\u7531\u5229\u5bb3\u76f8\u95dc\u4eba\u8981\u6c42\u63d0\u4f9b\uff0c\u4ee5\u4f01\u696d\u70ba\u6b0a\u8cac\u55ae\u4f4d\u767c\u5e03\uff0c\u96d6\u7136\u91dd\u5c0d\u4f01\u696d\u5167\u90e8\u7684\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u672a\u5fc5\u9808\u5b8c\u5168\u8aaa\u660e\uff0c\u4ecd\u9808\u7b26\u5408\u6cd5\u4ee4\u6216\u76f8\u95dc\u898f\u7bc4\u3002<\/p>\n\n\n\n<p>\u7576\u5fc5\u9808\u63ed\u9732\u7684\u8cc7\u8a0a\u8d8a\u4f86\u8d8a\u591a\uff0c\u82e5\u4f01\u696d\u6c92\u6709\u660e\u78ba\u7684\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u6216\u5177\u8108\u7d61\u5316\u7684\u98a8\u96aa\u7ba1\u7406\u6d41\u7a0b\uff0c\u8cc7\u8a0a\u5f80\u5f80\u6d41\u65bc\u8868\u9762\u8ad6\u8ff0\u3001\u7f3a\u4e4f\u4f50\u8b49\uff0c\u5c24\u5176\u5728\u98a8\u96aa\u672a\u767c\u751f\u6216\u4e0d\u660e\u986f\u7684\u60c5\u6cc1\u4e0b\uff0c\u7a81\u986f\u4e0d\u51fa\u4f01\u696d\u7684\u6c38\u7e8c\u80fd\u529b\u6216\u662f\u5b89\u5168\u7a0b\u5ea6\uff0c\u7f3a\u4e4f\u6b63\u9762\u8ad6\u8ff0\u8207\u5c55\u73fe\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\u7684\u6a5f\u6703\u3002\u7576\u6295\u5165\u6c38\u7e8c\u8b70\u984c\u6216\u98a8\u96aa\u7ba1\u7406\u6c92\u6709\u7e3e\u6548\u53ef\u4f9d\uff0c\u53cd\u6620\u65bc\u8ca1\u52d9\u9762\u7684\u6c89\u6c92\u6210\u672c\u4e5f\u90fd\u6975\u53ef\u80fd\u9a45\u4f7f\u4f01\u696d\u4e0d\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\uff0c\u9032\u800c\u5c0e\u81f4\u60e1\u6027\u5faa\u74b0\u3002<\/p>\n\n\n\n<p>IFRS\u4ee5\u7d50\u5408\u6c38\u7e8c\u8cc7\u8a0a\u8207\u4e09\u5927\u8ca1\u52d9\u5831\u8868\u70ba\u570b\u969b\u6a19\u6e96\u767c\u5c55\u8da8\u52e2\uff0cSASB\u4e5f\u6703\u9032\u4e00\u6b65\u8a02\u5b9a\u5404\u7522\u696d\u61c9\u63ed\u9732\u7684\u76ee\u6a19\u8207\u6307\u6a19\uff0c\u8207\u5176\u9577\u671f\u8655\u65bc\u88ab\u52d5\uff0c\u4f01\u696d\u9010\u6b65\u5efa\u7acb\u4e26\u843d\u5be6\u81ea\u5df1\u7684\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\uff0c\u4e0d\u50c5\u53ef\u4ee5\u6301\u7e8c\u512a\u5316\u6c38\u7e8c\u5831\u544a\u66f8(\u6216\u4e0a\u8ff0\u5176\u4ed6\u5831\u544a\u66f8)\u7684\u8ad6\u8ff0\uff0c\u4e5f\u662f\u70baIFRS\u8981\u6c42\u7d50\u5408\u8ca1\u52d9\u8cc7\u8a0a\u63ed\u9732\u53ca\u65e9\u6e96\u5099\uff0c\u5176\u4e2d\uff0c\u80fd\u5920\u8aaa\u660e\u5c0d\u91cd\u5927\u4e3b\u984c\u6216\u4e3b\u8981\u98a8\u96aa\u9032\u884c\u7ba1\u7406\u7684\u6295\u5165\u8cc7\u6e90\u8207\u7e3e\u6548\u8a55\u4f30\u4e4b\u9593\u7684\u95dc\u806f\u6027\uff0c\u4e0d\u5c07\u6295\u5165\u6c38\u7e8c\u7684\u52aa\u529b\u8996\u4f5c\u6c89\u6c92\u6210\u672c\u4e5f\u662f\u6838\u5fc3\u8ab2\u984c\u4e4b\u4e00\uff0c\u9019\u500b\u6838\u5fc3\u8ab2\u984c\u53cd\u6620\u5728\u3010<strong>\u76ee\u6a19\u8207\u6307\u6a19<\/strong>\u3011\u7684\u5177\u9ad4\u91d0\u6e05\u3002<\/p>\n\n\n\n<p>\u5728\u57f7\u884c\u4efb\u4f55\u98a8\u96aa\u7ba1\u7406\u4e4b\u524d\uff0c\u5747\u9808\u5148\u91d0\u6e05\uff1a<strong>\u7bc4\u7587(Scope)<\/strong>\u3001<strong>\u80cc\u666f(Context)<\/strong>\u3001\u548c<strong>\u6a19\u6e96(Criteria)<\/strong>\uff0c\u5728\u4f01\u696d\u5167\u5f62\u6210\u5236\u5ea6\uff0c\u7136\u800c\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u3001\u91cd\u5927\u4e3b\u984c\u3001\u98a8\u96aa\u7b49\u5747\u96a8\u4f01\u696d\u800c\u7570\uff0c\u7b46\u8005\u50c5\u80fd\u900f\u904e\u7406\u8ad6\u3001\u6cd5\u898f\u3001\u570b\u969b\u6a19\u6e96\u52a0\u4ee5\u6574\u5408\uff0c\u8a66\u5716\u68b3\u7406\u51fa\u901a\u7528\u7684\u98a8\u96aa\u7ba1\u7406\u8108\u7d61\uff0c\u91d0\u6e05\u4e00\u4e9b\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u91cd\u8981\u74b0\u7bc0\u3002<\/p>\n\n\n\n<p>\u3010<strong>\u7bc4\u7587<\/strong>\u3011\u548c\u3010<strong>\u76ee\u6a19\u8207\u6307\u6a19<\/strong>\u3011\u9019\u4e8c\u8005\u4e4b\u9593\u7684\u95dc\u4fc2\u7d93\u5e38\u88ab\u5ffd\u7565\u6216\u7c21\u5316\uff0c\u4f01\u696d\u4e4b\u4e0b\u4e0d\u540c\u7bc4\u7587\u7684\u55ae\u4f4d\uff0c\u8003\u616e\u7684ESG\u76ee\u6a19\u4e0d\u540c\uff0c\u6240\u7522\u751f\u7684\u6307\u6a19\u81ea\u7136\u4e5f\u4e0d\u540c\uff0c\u63cf\u8ff0\u7684\u65b9\u5f0f\u4e5f\u6703\u9700\u8981\u8abf\u6574\u3002\u96d6\u8aaa\u6c38\u7e8c\u5831\u544a\u66f8\u672c\u5c31\u7bc7\u5e45\u6709\u9650\uff0c\u5fc5\u5b9a\u6709\u6240\u7c21\u5316\uff0c\u4f46\u662f\u8207\u91cd\u5927\u4e3b\u984c\u4e4b\u9593\u56e0\u7bc4\u7587\u800c\u5b58\u5728\u95dc\u806f\u82e5\u904e\u5ea6\u7c21\u5316\uff0c\u5c31\u6703\u5931\u53bb\u76ee\u6a19\u8207\u6307\u6a19\u4e4b\u9593\u7684\u908f\u8f2f\u95dc\u4fc2\uff0c\u5404\u81ea\u7368\u7acb\u8868\u8ff0\uff0c\u6c38\u7e8c\u5831\u544a\u66f8\u524d\u5f8c\u7ae0\u7bc0\u7684\u5167\u5bb9\u5c31\u6703\u5931\u53bb\u9023\u8cab\u6027\u3002<\/p>\n\n\n\n<p>\u95b1\u8b80\u672c\u6587\u4e4b\u524d\uff0c\u7b46\u8005\u5efa\u8b70\u8b80\u8005\u5148\u53c3\u8003\u5176\u4ed6\u6587\u7ae0\uff0c\u4ee5\u5229\u929c\u63a5\u672c\u6587\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/news.techzone.today\/?p=24450\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6c38\u7e8c\u5831\u544a\u6df1\u5165\u98a8\u96aa\u7ba1\u7406\u7684\u7b2c\u4e00\u6b65<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/news.techzone.today\/?p=24761\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4f01\u696d\u5728\u6c38\u7e8c\u8b70\u984c\u4e0b\u7684\u6838\u5fc3\u8ab2\u984c<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/news.techzone.today\/?p=23849\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6dfa\u8ac7TCFD\u5be6\u9ad4\u98a8\u96aa\u8207COSO ICIF\u67b6\u69cb\u4e0b\u7684\u5167\u7a3d\u5167\u63a7<\/a><\/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=\"%e7%b5%84%e7%b9%94%e6%9e%b6%e6%a7%8b%e8%88%87%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86%e7%af%84%e7%96%87\" class=\"wp-block-heading\">\u7d44\u7e54\u67b6\u69cb\u8207\u98a8\u96aa\u7ba1\u7406\u7bc4\u7587<\/h2>\n\n\n\n<p><a href=\"https:\/\/news.techzone.today\/?p=24761\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4f01\u696d\u5728\u6c38\u7e8c\u8b70\u984c\u4e0b\u7684\u6838\u5fc3\u8ab2\u984c<\/a>\u4e00\u6587\u4e2d\uff0c\u7b46\u8005\u521d\u6b65\u68b3\u7406\u4e86\u4f01\u696d\u7d44\u7e54\u5c64\u7d1a\u8207\u6c38\u7e8c\u76f8\u95dc\u570b\u969b\u6a19\u6e96\u4e4b\u9593\u7684\u95dc\u4fc2\uff0c\u8aaa\u660e\u4f01\u696d\u5efa\u7acb\u6216\u5f37\u5316\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u7684\u91cd\u8981\u6027\uff0c\u5f9e\u800c\u53cd\u6620\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u5404\u9805\u5408\u898f\u8b70\u984c\u4e2d\uff0c\u5c07\u6bcf\u5e74\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u8996\u70ba\u4f01\u696d\u5c0d\u5916\u516c\u958b\u6c38\u7e8c\u80fd\u529b\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u7e3e\u6548\u5831\u544a\uff0c\u7531\u6b64\u78ba\u7acb\u512a\u5316\u7684\u8ad6\u8ff0\u65b9\u5411\u3002<\/p>\n\n\n\n<h3 id=\"%e7%b8%be%e6%95%88%e6%8c%87%e6%a8%99%e7%9a%84%e9%87%8d%e8%a6%81%e6%80%a7\" class=\"wp-block-heading\">\u7e3e\u6548\u6307\u6a19\u7684\u91cd\u8981\u6027<\/h3>\n\n\n\n<p>\u6c38\u7e8c\u5831\u544a\u66f8\u59cb\u65bc\u4f01\u696d\u5ba3\u544a\u6c38\u7e8c\u614b\u5ea6\u8207\u6cbb\u7406\u6a5f\u5236\uff0c\u800c\u5f8c\u5b8c\u6210<strong>\u98a8\u96aa\u8a55\u4f30<\/strong>\u6c7a\u5b9a\u524d\u4e00\u5e74\u5ea6\u7684<strong>\u91cd\u5927\u4e3b\u984c<\/strong>\u6216\u4e3b\u8981\u98a8\u96aa\uff0c\u8aaa\u660e\u5982\u4f55<strong>\u7ba1\u7406<\/strong>\u6240\u9451\u5225\u4e4b\u91cd\u5927\u4e3b\u984c\uff0c\u63ed\u9732GRI\u3001SASB\u5fc5\u8981\u8cc7\u8a0a\u4e26\u516c\u5e03\u3002\u7136\u800c\uff0c\u73fe\u968e\u6bb5\u5728\u7e3e\u6548\u6307\u6a19\u9019\u4ef6\u4e8b\u60c5\u4e0a\uff0c\u9664\u4e86\u5c11\u6578\u6cd5\u898f\u660e\u78ba\u5b9a\u7fa9\u7684\u76ee\u6a19\u8207\u6307\u6a19\uff0c\u4f8b\u5982\u6e1b\u78b3\u4ee5\u6de8\u96f6\u70ba\u76ee\u6a19\u3001\u5de5\u4f5c\u5834\u6240\u4ee5\u96f6\u8077\u707d\u70ba\u76ee\u6a19\u7b49\u3001\u3010\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u3011\u4ee5\u9644\u8868\u5f62\u5f0f\u8981\u6c42\u7684\u6307\u6a19\uff0c\u5927\u90e8\u4efdESG\u8b70\u984c\u73fe\u968e\u6bb5\u8a0e\u8ad6\u6709\u9650\u6216\u4ecd\u5728\u767c\u5c55\uff0c\u672a\u5fc5\u6709\u660e\u78ba\u7684\u7e3e\u6548\u6307\u6a19\u3002<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-text-align-left\"><blockquote><p>\u6c38\u7e8c\u5831\u544a\u66f8\u5167\u5bb9\u61c9\u6db5\u84cb\u76f8\u95dc\u74b0\u5883\u3001\u793e\u6703\u53ca\u516c\u53f8\u6cbb\u7406\u4e4b<strong>\u98a8\u96aa\u8a55\u4f30<\/strong>\uff0c\u4e26\u8a02\u5b9a\u76f8\u95dc<strong>\u7e3e\u6548\u6307\u6a19<\/strong>\u4ee5\u7ba1\u7406\u6240\u9451\u5225\u4e4b\u91cd\u5927\u4e3b\u984c\u3002<\/p><cite>\u81fa\u7063\u8b49\u5238\u4ea4\u6613\u6240\u300c\u4e0a\u5e02\u516c\u53f8\u7de8\u88fd\u8207\u7533\u5831\u6c38\u7e8c\u5831\u544a\u66f8\u4f5c\u696d\u8fa6\u6cd5\u300d104.1.26\uff0c\u7b2c\u4e09\u689d\u7b2c\u4e8c\u9805<\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u7121\u6cd5\u8a02\u5b9a\u51fa\u7e3e\u6548\u6307\u6a19\u5c31\u6703\u66dd\u9732\u51fa<strong>\u5c1a\u672a\u638c\u63a7\u91cd\u5927\u4e3b\u984c<\/strong>\u7684\u96b1\u6182\uff0c\u4ee5\u53ca\u7f3a\u4e4f\u6c38\u7e8c\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u80fd\u529b\u6216\u4f50\u8b49\u7684\u6a19\u6e96\uff0c\u52a0\u4e0a\u6c38\u7e8c\u5831\u544a\u66f8\u6bcf\u4e00\u5e74\u90fd\u5fc5\u9808\u516c\u5e03\uff0c\u7531\u6b64\u884d\u751f\u554f\u984c\uff1a<strong>\u6bcf\u4e00\u5e74\u7684\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u6301\u7e8c\u5b58\u5728\uff0c\u6216\u7121\u6cd5\u8aaa\u660e\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u8b8a\u52d5\u7684\u7406\u7531\u6216\u6b63\u7576\u6027<\/strong>\u3002\u9019\u4e5f\u662f\u7b46\u8005\u5f37\u8abf\u5373\u4f7fIFRS\u8207SASB\u672a\u6c7a\u5b9a\u7522\u696d\u6307\u6a19\uff0c\u4e5f\u5efa\u8b70\u4f01\u696d\u81ea\u884c\u8a02\u5b9a\u7684\u4e3b\u8981\u539f\u56e0\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e7%af%84%e7%96%87%e8%88%87%e5%b1%a4%e6%ac%a1\" class=\"wp-block-heading\">\u7bc4\u7587\u8207\u5c64\u6b21<\/h3>\n\n\n\n<p>\u9020\u6210\u96e3\u4ee5\u8a02\u5b9a\u7e3e\u6548\u6307\u6a19\u7684\u4e3b\u8981\u539f\u56e0\u4e4b\u4e00\uff0c\u5728\u65bcESG\u8b70\u984c\u91dd\u5c0d\u98a8\u96aa\u7ba1\u7406\u7684\u7bc4\u7587\u754c\u5b9a\u4e0d\u6e05\u695a\uff0c\u5ef6\u7e8c<a href=\"https:\/\/news.techzone.today\/?p=24761\" target=\"_blank\" rel=\"noopener\" title=\"\">\u4f01\u696d\u5728\u6c38\u7e8c\u8b70\u984c\u4e0b\u7684\u6838\u5fc3\u8ab2\u984c<\/a>\u4e00\u6587\u4e2d\uff0c\u70ba\u4e86\u8aaa\u660e\u7bc4\u7587\u7684\u5dee\u7570\uff0c\u7b46\u8005\u5c07\u4f01\u696d\u7684\u7d44\u7e54\u67b6\u69cb\u521d\u6b65\u5340\u5206\u70ba\u3010\u7ba1\u7406\u5c64\u3011\u3001\u3010\u90e8\u9580\u5c64\u3011\u3001\u3010\u57f7\u884c\u5c64\u3011\uff0c\u5c64\u6b21\u7531\u4e0a\u800c\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3010\u7ba1\u7406\u5c64\u3011\u4ee5\u4f01\u696d\u6574\u9ad4\u70ba\u7bc4\u7587\uff0c\u4e5f\u662f\u6c38\u7e8c\u5831\u544a\u66f8\u5c0d\u5916\u63ed\u9732\u8cc7\u8a0a\u7684\u6b0a\u8cac\u55ae\u4f4d\uff0c\u8ca0\u5168\u9762\u8cac\u4efb\u3002<\/li>\n\n\n\n<li>\u3010\u90e8\u9580\u5c64\u3011\u7531\u7ba1\u7406\u5c64\u5411\u4e0b\u62c6\u5206\uff0c\u4ee5\u7279\u5b9a\u696d\u52d9\u3001\u529f\u80fd\u3001\u5730\u7406\u4f4d\u7f6e\u70ba\u7bc4\u7587\uff0c\u8ca0\u76f8\u95dc\u696d\u52d9\u8cac\u4efb\u3002<\/li>\n\n\n\n<li>\u3010\u57f7\u884c\u5c64\u3011\u7531\u90e8\u9580\u5c64\u5411\u4e0b\u62c6\u5206\uff0c\u4ee5\u5177\u9ad4\u4eba\u54e1\u3001\u6a5f\u5177\u3001\u7269\u6599\u7b49\u900f\u904e\u71df\u904b\u6d3b\u52d5\u7d50\u5408\u70ba\u7522\u54c1\u6216\u670d\u52d9\u7684\u5834\u57df\u70ba\u7bc4\u7587\uff0c\u8ca0\u5de5\u4f5c\u6210\u679c\u8cac\u4efb\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6c38\u7e8c\u5831\u544a\u66f8\u5982\u679c\u7f3a\u4e4f\u7bc4\u7587\u6216\u5c64\u6b21\u7684\u6982\u5ff5\uff0c\u52a0\u4e0a\u8b70\u984c\u9f90\u5927\u6216\u4e0d\u660e\u78ba\uff0c\u4f8b\u5982\u6c23\u5019\u8b8a\u9077\u3001\u6975\u7aef\u6c23\u5019\u707d\u5bb3\u3001\u570b\u969b\u653f\u6cbb\u5c40\u52e2\u8b8a\u5316\u3001\u52de\u52d5\u689d\u4ef6\u60e1\u5316\u7b49\uff0c\u81ea\u7136\u6982\u5ff5\u6a21\u7cca\u3001\u50c5\u80fd\u63a1\u7528\u6587\u5b57\u7c21\u55ae\u63cf\u8ff0\u3002\u7136\u800c\u70ba\u4f55\u4f01\u696d\u91dd\u5c0d\u78b3\u6392\u653e\u91cf\u53ef\u4ee5\u8a02\u51fa\u6de8\u96f6\u7684\u6e1b\u78b3\u76ee\u6a19\u3001\u8077\u696d\u5b89\u5168\u885b\u751f\u53ef\u4ee5\u8a02\u51fa\u96f6\u8077\u707d\u7684\u76ee\u6a19\uff1f\u539f\u56e0\u5728\u65bc\u76f8\u95dc\u6cd5\u898f\u6216\u570b\u969b\u6a19\u6e96\u5728\u5236\u5b9a\u6642\u5c31\u662f\u4ee5\u3010\u57f7\u884c\u5c64\u3011\u70ba\u898f\u7bc4\u6a19\u7684\uff0c\u5efa\u7acb\u8a55\u4f30\u6216\u6b0a\u8cac\u6a5f\u5236\uff0c\u60c5\u5883\u8207\u5c0d\u8c61\u975e\u5e38\u660e\u78ba\uff0c\u76f8\u95dc\u8cc7\u8a0a\u5c31\u80fd\u5920\u5c64\u5c64\u5411\u4e0a\u53cd\u6620\u81f3\u3010\u90e8\u9580\u5c64\u3011\u548c\u3010\u7ba1\u7406\u5c64\u3011\uff0c\u4e43\u81f3\u65bc\u660e\u78ba\u63ed\u9732\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\uff0c\u9019\u4e5f\u8aaa\u660e\u4e86\u7531\u4e0b\u5411\u4e0a\u5efa\u7acb\u7e3e\u6548\u6307\u6a19\u7684\u91cd\u8981\u6027\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"727\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAALXAQMAAADc6umYAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAH5JREFUeNrtwTEBAAAAwqD1T20LL6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAjwGerQAB7X7GLgAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-24819 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-1160x727.jpg\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-1160x727.jpg 1160w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-800x501.jpg 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-1536x962.jpg 1536w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-2048x1283.jpg 2048w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-120x75.jpg 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-90x56.jpg 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-320x201.jpg 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-560x351.jpg 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541.jpg 1920w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-240x150.jpg 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-180x113.jpg 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-640x401.jpg 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-1120x702.jpg 1120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-1600x1003.jpg 1600w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-edited-scaled-e1758998237541-2320x1454.jpg 2320w\" ><figcaption class=\"wp-element-caption\">\u7d44\u7e54\u7d50\u69cb\u8207\u98a8\u96aa\u7ba1\u7406\u7bc4\u7587<\/figcaption><\/figure>\n<\/div>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e7%b5%84%e7%b9%94%e6%9e%b6%e6%a7%8b%e8%88%87wbs\" class=\"wp-block-heading\">\u7d44\u7e54\u67b6\u69cb\u8207WBS<\/h3>\n\n\n\n<p>\u7d44\u7e54\u67b6\u69cb\u7684\u5c64\u6b21\u5283\u5206\u539f\u5247\u4e0a\u5fc5\u9808\u7b26\u5408\u5206\u5de5\u7d50\u69cb(Work Breakdown Structure, WBS)\u7684\u95dc\u4fc2\uff0c\u4ea6\u5373\u4e0a\u5c64\u57fa\u65bc\u7ba1\u7406\u6b0a\u9650\u5206\u5272\u5176\u71df\u696d\u6d3b\u52d5\u3010<strong>Activity<\/strong>\u3011\u81f3\u4e0b\u5c64\uff0c\u7531\u6b64\u71df\u696d\u6d3b\u52d5\u7684\u57f7\u884c\u5c07\u7531\u4e0b\u5c64\u53d6\u4ee3\uff0c\u53ea\u4fdd\u7559\u7ba1\u7406\u529f\u80fd\uff1b\u540c\u6642\uff0c\u4e0b\u5c64\u5fc5\u9808\u63d0\u4ea4\u5de5\u4f5c\u6210\u679c\u5c0d\u4e0a\u5c64\u8ca0\u8cac\u3002\u6bcf\u4e00\u500b\u5c64\u6b21\u4e4b\u9593\u4e5f\u53ef\u4ee5\u5206\u5272\u591a\u500b\u4e0b\u5c64\u55ae\u4f4d\uff0c\u7531\u6b64\u5f62\u6210\u4f01\u696d\u7684\u7d44\u7e54\u67b6\u69cb\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u7684\u7d44\u7e54\u67b6\u69cb\u8207\u6b0a\u8cac\u95dc\u4fc2\u96d6\u7136\u662f\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u5fc5\u8981\u7684\u63ed\u9732\u8cc7\u8a0a\uff0c\u7136\u800c\u5927\u591a\u50c5\u57fa\u65bc\u6cbb\u7406\u7684\u6982\u5ff5\u8aaa\u660e\u3010\u7ba1\u7406\u5c64\u3011\u8207\u3010\u90e8\u9580\u5c64\u3011\u4e8c\u5c64\uff0c\u8868\u9054\u6cbb\u7406\u529f\u80fd\u7684\u6b0a\u8cac\u5283\u5206\u95dc\u4fc2\uff0c\u96d6\u7136\u5f88\u591a\u6642\u5019\u3010\u90e8\u9580\u5c64\u3011\u53ef\u4ee5\u8aaa\u660e\u696d\u52d9\u4e4b\u9593\u7684\u5340\u9694\u8207\u8cac\u4efb\u5283\u5206\uff0c\u7136\u800c\u3010\u90e8\u9580\u5c64\u3011\u8207\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u4e4b\u9593\u7684\u95dc\u4fc2\u537b\u4e0d\u898b\u5f97\u660e\u78ba\uff0c\u5f62\u6210\u8a31\u591a\u7070\u8272\u5730\u5e36\u3002\u4ee5\u5e38\u898b\u7684\u8cc7\u8a0a\u90e8\u9580\u70ba\u4f8b\uff0c\u5176\u696d\u52d9\u6027\u8cea\u660e\u78ba\u64d4\u8ca0\u8cc7\u8a0a\u5b89\u5168\u7684\u6b0a\u8cac\uff0c\u5305\u542b\u6a5f\u623f\u6216\u8cc7\u6599\u4e2d\u5fc3\u7684\u5be6\u9ad4\u5b89\u5168\u3001\u7cfb\u7d71\u529f\u80fd\u958b\u767c\u8207\u7dad\u6301\uff0c\u4f46\u662f\u4e5f\u5b58\u5728\u8077\u696d\u5b89\u5168\u885b\u751f\u3001\u8a2d\u5099\u6216\u8edf\u9ad4\u4f9b\u61c9\u5546\u95dc\u4fc2\u3001\u8ca1\u52d9\u7b49\u98a8\u96aa\uff0c\u9019\u4e9b\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u6307\u6a19\u8207\u76ee\u6a19\u8207\u8cc7\u8a0a\u90e8\u9580\u7684\u95dc\u9023\u5f80\u5f80\u8f03\u5c11\u51f8\u986f\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u6c38\u7e8cESG\u7684\u8b70\u984c\u5927\u591a\u767c\u751f\u5728\u73fe\u5be6\u4e16\u754c\u4e2d\uff0c\u5982\u679c\u60f3\u8981\u5fb9\u5e95\u638c\u63e1\u98a8\u96aa\u548c\u63d0\u9ad8\u8cc7\u8a0a\u7684\u5b8c\u6574\u5ea6\uff0c\u5c31\u5fc5\u638c\u63a7\u4f01\u696d\u8207\u73fe\u5be6\u4e16\u754c\u7684\u4ea4\u63a5\u5c64\u6b21\uff0c\u4e5f\u5c31\u662f\u3010\u57f7\u884c\u5c64\u3011\uff0c\u5177\u9ad4\u7684\u4eba\u3001\u6a5f\u3001\u6599\u7b49\u900f\u904e\u71df\u904b\u6d3b\u52d5\u7d50\u5408\u70ba\u7522\u54c1\u6216\u670d\u52d9\u7684\u5834\u57df\u60c5\u5883\uff0c\u4ee5\u6b64\u70ba\u57fa\u790e\u5206\u6790\u98a8\u96aa\uff0c\u518d\u5411\u4e0a\u5c64\u5c64\u532f\u5831\u3001\u7d2f\u7a4d\u3001\u7d44\u5408\u81f3\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u7ba1\u7406\u5c64\u3011\uff0c\u5f59\u96c6\u6210\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u7d9c\u6574\u8cc7\u8a0a\u3002<\/p>\n\n\n\n<p>\u5ef6\u7e8c\u4e0a\u9762\u8cc7\u8a0a\u90e8\u9580\u7684\u7bc4\u4f8b\uff0c\u8cc7\u8a0a\u90e8\u9580\u4e0d\u6703\u7279\u5225\u63d0\u53ca\u8077\u696d\u5b89\u5168\u885b\u751f\u3001\u8a2d\u5099\u6216\u8edf\u9ad4\u4f9b\u61c9\u5546\u95dc\u4fc2\u3001\u8ca1\u52d9\u7b49\u98a8\u96aa\uff0c\u9019\u53ef\u80fd\u7684\u771f\u6b63\u539f\u56e0\u4e4b\u4e00\u662f\uff1a\u76f8\u8f03\u65bc\u5176\u4ed6\u57f7\u884c\u5c64\u7684\u60c5\u5883\uff0c\u5b83\u767c\u751f\u7684\u6a5f\u7387\u548c\u885d\u64ca\u4e0d\u9ad8\uff0c\u4f46\u9019\u4e26\u4e0d\u4ee3\u8868\u9019\u4e9b\u98a8\u96aa\u4e0d\u6703\u767c\u751f\u6216\u7121\u57f7\u884c\u7e3e\u6548\u53ef\u8a00\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u91cd\u7533\u7684\u662f\uff1a\u3010\u7ba1\u7406\u5c64\u3011\u3001\u3010\u90e8\u9580\u5c64\u3011\u3001\u3010\u57f7\u884c\u5c64\u3011\u53ea\u7528\u65bc\u7a81\u986fWBS\u7684\u7d50\u69cb\u95dc\u4fc2\uff0c\u4e0d\u53ef\u904e\u65bc\u62d8\u6ce5\u8207\u73fe\u5be6\u4f01\u696d\u4e2d\u7684\u7279\u5b9a\u55ae\u4f4d\uff0c\u8463\u4e8b\u6703\u4e26\u975e\u5b8c\u5168\u5c0d\u61c9\u7ba1\u7406\u5c64\uff0c\u8463\u4e8b\u6703\u4e0b\u4e5f\u53ef\u80fd\u5305\u542b\u67d0\u4e9b\u5177\u9ad4\u57f7\u884c\u7684\u696d\u52d9\u3001\u4eba\u3001\u8a2d\u5099\uff0c\u5b58\u5728\u3010\u57f7\u884c\u5c64\u3011\uff1b\u3010\u57f7\u884c\u5c64\u3011\u4e5f\u672a\u5fc5\u53ea\u80fd\u662f\u4eba\u3001\u6a5f\u3001\u6599\u7b49\u5be6\u7269\uff0c\u4e5f\u53ef\u80fd\u662f\u8207\u4e0a\u6e38\u4f9b\u61c9\u5546\u7684\u5206\u5305\u7ba1\u7406\u95dc\u4fc2\uff0c\u537b\u5fc5\u7136\u662f\u4f01\u696d\u7bc4\u7587\u5167\u98a8\u96aa\u767c\u751f\u7684\u6700\u5c0f\u7ba1\u7406\u55ae\u4f4d\u3002<\/p>\n\n\n\n<p>\u56de\u6b78WBS\u7684\u7406\u8ad6\u6838\u5fc3\uff0c\u5206\u5de5\u7d50\u69cb\u5411\u4e0b\u5206\u89e3\u7684\u5c0d\u8c61\u662f\u4f01\u696d\u7684\u71df\u904b\u6d3b\u52d5\u3010<strong>Activity<\/strong>\u3011\uff0c\u7576\u4e00\u500bActivity\u88ab\u5411\u4e0b\u5206\u89e3\u6642\uff0c\u539f\u5c64\u6b21\u7684\u71df\u904b\u6d3b\u52d5\u5c31\u6703\u8b8a\u6210\u3010<strong>\u865b\u4f5c\u696d<\/strong>\u3011\uff08Dummy Activity)\uff0c\u5206\u89e3\u51fa\u4f86\u7684\u5247\u662f\u5177\u9ad4\u904b\u4f5c\u7684\u3010<strong>\u771f\u5be6\u71df\u904b\u6d3b\u52d5<\/strong>\u3011\uff0c\u9019\u4e8c\u7a2e\u4f5c\u696d\u7684\u5340\u5225\u662f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3010\u865b\u4f5c\u696d\u3011\u53ea\u5b58\u5728\u7ba1\u7406\u529f\u80fd\uff0c\u6216\u8aaa\u660e\u8207\u5176\u4ed6\u71df\u904b\u6d3b\u52d5\u3001\u865b\u4f5c\u696d\u4e4b\u9593\u7684\u95dc\u4fc2\u3002\n<ul class=\"wp-block-list\">\n<li>\u3010\u7ba1\u7406\u5c64\u3011\u5b58\u5728\u5c0d\u6c38\u7e8c\u5831\u544a\u66f8\u8ca0\u8cac\u7684\u7ba1\u7406\u529f\u80fd\u3002<\/li>\n\n\n\n<li>\u3010\u90e8\u9580\u5c64\u3011\u5b58\u5728\u5c0d\u65bc\u4f01\u696d\u67d0\u500b\u529f\u80fd\u6216\u696d\u52d9\u7684\u7ba1\u7406\u529f\u80fd\uff0c\u6216\u5c0d\u61c9\u7279\u5b9aESG\u8b70\u984c\u7684\u6b0a\u8cac\u55ae\u4f4d\uff0c\u7121\u6cd5\u5c0d\u61c9\u524d\u8ff0\u610f\u7fa9\u6216\u6b0a\u8cac\u6642\u53ef\u4ee5\u5ffd\u7565\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u3010\u771f\u5be6\u71df\u904b\u6d3b\u52d5\u3011\u5247\u9700\u8981\u7d50\u5408\u5177\u9ad4\u7684\u4eba\u54e1\u3001\u6a5f\u5177\u3001\u6750\u6599\u3001\u6642\u9593\u3001\u7a7a\u9593\u7b49\u624d\u80fd\u904b\u4f5c\u6216\u5b8c\u6210\u3002\n<ul class=\"wp-block-list\">\n<li>\u5c0d\u61c9\u672c\u6587\u7684\u3010\u57f7\u884c\u5c64\u3011\uff0c\u5247\u662f\u5927\u90e8\u4efd\u98a8\u96aa\u767c\u751f\u7684\u60c5\u5883\u6216\u7bc4\u7587\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u7d50\u5408\u98a8\u96aa\u8207WBS\u7684\u89c0\u5ff5\uff0c\u73fe\u5be6\u4e16\u754c\u4e2d\u7d76\u5927\u90e8\u4efd\u98a8\u96aa\u7684\u767c\u751f\u7bc4\u7587\u5728\u3010<strong>\u57f7\u884c\u5c64<\/strong>\u3011\uff0c\u5206\u6790\u5c0d\u8c61\u662f\u3010\u771f\u5be6\u71df\u904b\u6d3b\u52d5\u3011(\u767c\u751f\u5728\u57f7\u884c\u5c64\u6642\u4ecd\u4ee5\u3010\u71df\u904b\u6d3b\u52d5\u3011\u7c21\u7a31)\uff0c\u518d\u900f\u904e\u3010\u90e8\u9580\u5c64\u3011\u5411\u4e0a\u50b3\u905e\u4e26\u6574\u5408\u65bc\u3010\u7ba1\u7406\u5c64\u3011\uff0c\u5f62\u6210\u4f01\u696d\u6c38\u7e8cESG\u7684\u7e3e\u6548\uff0c\u6216\u61c9\u63ed\u9732\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u7684\u8cc7\u8a0a\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%b1%a4%e7%b4%9a%e7%ae%a1%e7%90%86%e7%9b%ae%e6%a8%99\" class=\"wp-block-heading\">\u5c64\u7d1a\u7ba1\u7406\u76ee\u6a19<\/h2>\n\n\n\n<p>WBS\u4e2d\u5404\u5c64\u7d1a\u4e4b\u9593\u5b58\u5728\u98a8\u96aa\u7ba1\u7406\u5fc5\u9808\u660e\u78ba\u91d0\u6e05\u7684\u8108\u7d61\u95dc\u4fc2\uff0c\u4e5f\u662f\u843d\u5be6\u98a8\u96aa\u7ba1\u7406\u5fc5\u9808\u95dc\u6ce8\u537b\u5bb9\u6613\u5ffd\u7565\u7684\u74b0\u7bc0\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e7%ae%a1%e7%90%86%e5%b1%a4\" class=\"wp-block-heading\">\u7ba1\u7406\u5c64<\/h3>\n\n\n\n<p>\u3010\u7ba1\u7406\u5c64\u3011\u662f\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6b0a\u8cac\u55ae\u4f4d\uff0c\u5411\u4e0b\u6709\u7ba1\u7406\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u7684\u6b0a\u529b\uff0c\u56e0\u6b64<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c0d\u71df\u904b\u7e3e\u6548\u8ca0\u8cac\u3002<\/li>\n\n\n\n<li>\u61c9\u8a02\u5b9a\u6c38\u7e8cESG\u5404\u9762\u5411\u4e4b<strong>\u76ee\u6a19<\/strong>\u3002<\/li>\n\n\n\n<li>\u8ca0\u8cac\u7d71\u6574\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u7684\u8cc7\u8a0a\uff0c\u78ba\u8a8d\u71df\u904b\u7e3e\u6548\u8207\u6c38\u7e8c\u76ee\u6a19\u7684\u9054\u6210\u60c5\u5f62\uff0c\u7531\u6b64\u5efa\u7acb<strong>\u6307\u6a19<\/strong>\u3002<\/li>\n\n\n\n<li>\u57fa\u65bc\u4e0a\u8ff03\u9805\u7ba1\u7406<strong>\u76ee\u6a19<\/strong>\u8207<strong>\u6307\u6a19<\/strong>\uff0c\u6c7a\u5b9a\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u3002<\/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%83%a8%e9%96%80%e5%b1%a4\" class=\"wp-block-heading\">\u90e8\u9580\u5c64<\/h3>\n\n\n\n<p>\u3010\u90e8\u9580\u5c64\u3011\u662f\u3010\u7ba1\u7406\u5c64\u3011\u5411\u4e0b\u5206\u89e3\u6240\u7522\u51fa\u7684\u529f\u80fd\u6216\u696d\u52d9\uff0c\u4e5f\u9032\u4e00\u6b65\u5411\u4e0b\u5206\u89e3\u51fa\u3010\u57f7\u884c\u5c64\u3011\u800c\u6210\u70ba\u865b\u4f5c\u696d\uff0c\u50c5\u4fdd\u7559\u7ba1\u7406\u529f\u80fd\uff0c\u56e0\u6b64\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3010\u90e8\u9580\u5c64\u3011\u5c0d\u3010\u7ba1\u7406\u5c64\u3011\u63d0\u51fa\u7684\u71df\u904b\u7e3e\u6548\u8207\u6c38\u7e8c\u76ee\u6a19\u8ca0\u8cac\uff0c\u5411\u4e0b\u8981\u6c42\u3010\u57f7\u884c\u5c64\u3011\u843d\u5be6\u3002<\/li>\n\n\n\n<li>\u7576\u5176\u8ca0\u8cac\u7684\u529f\u80fd\u6216\u696d\u52d9\u8207\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u6709\u95dc\u6642\uff0c\u53ef\u5b9a\u7fa9\u70ba\u3010<strong>\u6838\u5fc3\u529f\u80fd\u696d\u52d9<\/strong>\u3011(Core Function)\uff0c\u53cd\u4e4b\u82e5\u7121\u95dc\uff0c\u8a72\u3010\u90e8\u9580\u5c64\u3011\u7684\u529f\u80fd\u6216\u696d\u52d9\u4e0d\u662f\u91cd\u9ede\u7ba1\u7406\u76ee\u6a19\u3002<\/li>\n\n\n\n<li>\u627f\u4e0a\uff0c\u3010\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u3011\u7684\u57f7\u884c\u7e3e\u6548\u5f71\u97ff\u91cd\u5927\u4e3b\u984c\u7684\u7ba1\u7406\u7e3e\u6548\uff0c\u53ef\u4ee5\u64da\u6b64\u5efa\u7acb\u3010\u90e8\u9580\u5c64\u3011\u7684\u7ba1\u7406\u76ee\u6a19\u8207\u6307\u6a19\u3002<\/li>\n\n\n\n<li>\u5373\u4f7f\u3010\u90e8\u9580\u5c64\u3011\u672a\u8a02\u5b9a\u660e\u78ba\u7684\u76ee\u6a19\u8207\u6307\u6a19\uff0c\u6839\u64da\u4f01\u696d\u6c38\u7e8c\u7684\u6f5b\u5728\u8981\u6c42\uff0c\u4ecd\u7136\u5b58\u5728<strong>\u71df\u904b\u6301\u7e8c<\/strong>(Business Continuity)\u6216<strong>\u71df\u904b\u4e0d\u4e2d\u65b7<\/strong>\u7684\u57fa\u672c\u76ee\u6a19\u53ca\u5176\u76f8\u95dc\u7684\u6307\u6a19\u3002<\/li>\n\n\n\n<li><strong>IFRS\u7814\u8b70\u4e2d\u7684\u5404\u985e\u7522\u696d\/\u884c\u696d\u7684\u6307\u6a19\uff0c\u5982\u7cfb\u7d71\u670d\u52d9\u54c1\u8cea\u3001\u4f9b\u61c9\u93c8\u7ba1\u7406\u7b49\uff0c\u4e3b\u8981\u7531\u3010\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u3011\u76f8\u95dc\u6307\u6a19\u7d44\u6210\u3002<\/strong><\/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=\"%e5%9f%b7%e8%a1%8c%e5%b1%a4\" class=\"wp-block-heading\">\u57f7\u884c\u5c64<\/h3>\n\n\n\n<p>\u3010\u57f7\u884c\u5c64\u3011\u7bc4\u7587\u7684\u71df\u904b\u6d3b\u52d5\u5f80\u5f80\u662f\u98a8\u96aa\u7522\u751f\u7684\u771f\u5be6\u60c5\u5883\uff0c\u4e5f\u662f\u6700\u5c0f\u7684\u98a8\u96aa\u5206\u6790\u55ae\u4f4d\uff0c\u56e0\u6b64\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53ef\u660e\u78ba\u63cf\u8ff0\u5177\u9ad4\u7684\u71df\u904b\u6d3b\u52d5\u8207\u98a8\u96aa\u767c\u751f\u904e\u7a0b\uff0c\u5305\u542b\u4eba\u3001\u4e8b\u3001\u6642\u3001\u5730\u3001\u7269\u7b49\u3002<\/li>\n\n\n\n<li>\u5ef6\u7e8c\u3010\u7ba1\u7406\u5c64\u3011\u8207\u3010\u90e8\u9580\u5c64\u3011\u6240\u5b9a\u7fa9\u7684\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\uff0c\u53ef\u4ee5\u64da\u6b64\u5efa\u7acb\u3010\u57f7\u884c\u5c64\u3011\u7684\u7ba1\u7406\u76ee\u6a19\u8207\u6307\u6a19\u3002<\/li>\n\n\n\n<li>\u540c\u3010\u90e8\u9580\u5c64\u3011\uff0c\u81f3\u5c11\u5b58\u5728<strong>\u71df\u904b\u6301\u7e8c<\/strong>\u6216<strong>\u71df\u904b\u4e0d\u4e2d\u65b7<\/strong>\u7684\u57fa\u672c\u76ee\u6a19\u6216\u76f8\u95dc\u6307\u6a19\u3002<\/li>\n\n\n\n<li>\u6700\u4f4e\u9650\u5ea6\uff0c\u7dad\u6301\u8207\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u6709\u95dc\u7684\u6838\u5fc3\u529f\u80fd\u696d\u52d9<strong>\u71df\u904b\u6301\u7e8c<\/strong>\u6216<strong>\u71df\u904b\u4e0d\u4e2d\u65b7<\/strong>\u6240\u6d89\u53ca\u7684\u4eba\u3001\u4e8b\u3001\u6642\u3001\u5730\u3001\u7269\u5b58\u5728\u4e0d\u53ef\u6216\u7f3a\u7684\u6027\u8cea\uff0c\u4f9d\u64da\u5be6\u9ad4\u5b58\u5728\u7684\u6027\u8cea\u53ef\u4ee5\u5206\u70ba\uff1a\n<ul class=\"wp-block-list\">\n<li>\u71df\u904b\u6d3b\u52d5\u904e\u7a0b\u4e2d\u4e0d\u6703\u8017\u640d\u4e26\u63d0\u4f9b\u529f\u80fd\u7684\u3010<strong>\u5fc5\u8981\u8cc7\u7522<\/strong>\u3011(Nessary Asset)\uff0c\u4f46\u53ef\u80fd\u56e0\u640d\u6bc1\u6216\u529f\u80fd\u6e1b\u640d\u800c\u5f71\u97ff\u6838\u5fc3\u529f\u80fd\u696d\u52d9\uff0c\u4f8b\u5982\u751f\u7522\u8a2d\u5099\u3001\u8edf\u9ad4\u529f\u80fd\u3001\u7522\u6b0a\u53d6\u5f97\u3002\n<ul class=\"wp-block-list\">\n<li>\u5177\u9ad4\u76ee\u6a19\u70ba\uff1a\u529f\u80fd\u6301\u7e8c\u6216\u4e0d\u4e2d\u65b7\u3002<\/li>\n\n\n\n<li>\u5177\u9ad4\u6307\u6a19\u70ba\uff1a\u4e2d\u65b7\u6b21\u6578\u8207\u4e2d\u65b7\u6642\u5e45 (\u53c3\u8003SASB\u91dd\u5c0d\u670d\u52d9\u54c1\u8cea\u8207\u4e2d\u65b7\u7684\u6307\u6a19)\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u6d89\u53ca\u6578\u91cf\u4e14\u5728\u71df\u904b\u6d3b\u52d5\u904e\u7a0b\u4e2d\u8017\u640d\u7684\u3010<strong>\u95dc\u9375\u8cc7\u6e90<\/strong>\u3011(Key Resource)\uff0c\u4f8b\u5982\u6c34\u3001\u96fb\u3001\u539f\u7269\u6599\u3001\u8ca1\u52d9\u9810\u7b97\u3002\n<ul class=\"wp-block-list\">\n<li>\u5177\u9ad4\u76ee\u6a19\u70ba\uff1a\u53ca\u6642\u4f9b\u61c9\u8cc7\u6e90\u6578\u91cf\u9ad8\u65bc\u71df\u904b\u6d3b\u52d5\u6240\u9700\u3002<\/li>\n\n\n\n<li>\u5177\u9ad4\u6307\u6a19\u70ba\uff1a\u5b89\u5168\u5eab\u5b58\u91cf\uff0c\u6216\u4f9b\u7d66\u7684\u6578\u91cf\u8207\u6642\u9593\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u8207\u91cd\u5927\u4e3b\u984c\u3001\u91cd\u8981\u98a8\u96aa\u6216\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u7121\u95dc\u7684\u8cc7\u7522\u548c\u8cc7\u6e90\uff0c\u5728\u7576\u4e0b\u7684\u98a8\u96aa\u7ba1\u7406\u6216\u7e3e\u6548\u7ba1\u7406\u4e2d\u53ef\u66ab\u6642\u5ffd\u7565\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>IFRS\u7814\u8b70\u4e2d\u7684\u5404\u985e\u7522\u696d\/\u884c\u696d\u7684\u6307\u6a19\uff0c\u4e3b\u8981\u7531\u3010\u5fc5\u8981\u8cc7\u7522\u3011\u8207\u3010\u95dc\u9375\u8cc7\u6e90\u3011\u76f8\u95dc\u6307\u6a19\u7d44\u6210\u3002<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u81f3\u6b64\uff0c\u900f\u904eWBS\u7684\u8108\u7d61\u5b8c\u6210\u98a8\u96aa\u7ba1\u7406\u5404\u5c64\u7d1a\u7684<strong>\u7bc4\u7587<\/strong>\u5b9a\u7fa9\u3002\u7136\u800c\uff0c\u7531\u4e0b\u800c\u4e0a\u7684\u8cc7\u8a0a\u50b3\u905e\u624d\u662f\u5404\u7a2e\u98a8\u96aa\u5f71\u97ff\u4f01\u696d\u6c38\u7e8c\u7684\u95dc\u9375\uff0c\u56e0\u70ba\u5be6\u969b\u5b8c\u6210\u7e3e\u6548\u6307\u6a19\u7684\u71df\u904b\u6d3b\u52d5\u5728\u3010\u57f7\u884c\u5c64\u3011\uff0c\u4e5f\u662f\u98a8\u96aa\u767c\u751f\u6642\uff0c\u5c0d\u4f01\u696d\u9020\u6210\u5f71\u97ff\u7684\u8d77\u59cb\u9ede\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%e8%99%95%e7%bd%ae%e8%88%87%e7%b8%be%e6%95%88%e6%8c%87%e6%a8%99\" class=\"wp-block-heading\">\u98a8\u96aa\u8655\u7f6e\u8207\u7e3e\u6548\u6307\u6a19<\/h2>\n\n\n\n<p>\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u7531\u3010\u7ba1\u7406\u5c64\u3011\u6c7a\u5b9a\uff0c\u591a\u534a\u662f\u57fa\u65bc\u904e\u53bb\u7d93\u6b77\u3001\u5c08\u696d\u5224\u65b7\u3001\u5229\u5bb3\u76f8\u95dc\u8005\u7684\u610f\u898b\u8abf\u67e5\uff0c\u6c7a\u7b56\u80cc\u666f\u4ecd\u7136\u4e00\u5b9a\u7a0b\u5ea6\u6d89\u53ca\u904e\u53bb\u767c\u751f\u7684\u6b77\u53f2\u7d00\u9304\u8207\u7ba1\u7406\u7d93\u9a57\uff0c\u5305\u542b\u98a8\u96aa\u5982\u4f55\u767c\u751f\u3001\u5982\u4f55\u8655\u7f6e\u7b49\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u800c\u8a00\uff0c\u98a8\u96aa\u8655\u7f6e\u7684\u65b9\u5f0f\u5305\u542b\uff1a<strong>\u8ff4\u907f<\/strong>\u3001<strong>\u6e1b\u8f15<\/strong>\u3001<strong>\u8f49\u5ac1<\/strong>\u3001<strong>\u63a5\u53d7<\/strong>\u7b494\u7a2e\u65b9\u5411\uff0c\u512a\u52a3\u9806\u5e8f\u4ea6\u70ba\u5f9e\u5de6\u81f3\u53f3\u3002\u9762\u5c0d\u4efb\u4f55\u98a8\u96aa\uff0c\u5982\u679c\u4f01\u696d\u6709\u80fd\u529b\u5c07\u98a8\u96aa\u8655\u7f6e\u5230\u53ef\u4ee5\u63a5\u53d7\u7684\u7a0b\u5ea6\uff0c\u9019\u6a23\u7684\u98a8\u96aa\u4e5f\u5c31\u4e0d\u9700\u8981\u518d\u5217\u70ba\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u3002\u66f4\u751a\u8005\uff0c\u4e5f\u53ef\u80fd\u9032\u4e00\u6b65\u5c07\u5371\u6a5f\u8f49\u5316\u70ba\u6b63\u9762\u7684\u6a5f\u6703\u3002<\/p>\n\n\n\n<p>\u7c21\u8a00\u4e4b\uff0c\u98a8\u96aa\u8655\u7f6e\u7684\u904e\u7a0b\u548c\u7d50\u679c\u5c31\u662f\u7e3e\u6548\u6307\u6a19\u9054\u6210\u8207\u5426\u7684\u91cd\u8981\u53c3\u8003\u4f9d\u64da\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e5%9f%b7%e8%a1%8c%e5%b1%a4-2\" class=\"wp-block-heading\">\u57f7\u884c\u5c64<\/h3>\n\n\n\n<p>\u3010<strong>\u57f7\u884c\u5c64\u3011\u4ee5\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\u70ba\u7ba1\u7406\u6a19\u7684<\/strong>\uff0c\u5fc5\u9808\u78ba\u4fdd\u4e0a\u4e00\u5c64\u7d1a\u7684\u7ba1\u7406\u76ee\u6a19\u53ef\u88ab\u9054\u6210\uff0c\u81f3\u5c11\u5305\u542b\u3010\u90e8\u9580\u5c64\u3011\u7684\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u71df\u904b\u6301\u7e8c\u6216\u71df\u904b\u4e0d\u4e2d\u65b7\uff0c\u56e0\u6b64\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\u662f\u512a\u5148\u4fdd\u8b77\u5c0d\u8c61\uff0c\u8207\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u6538\u5207\u76f8\u95dc\uff0c\u5f71\u97ff\u7e3e\u6548\u7684\u6f5b\u5728\u7a0b\u5ea6\u9ad8\uff0c\u4ee5\u6cd5\u898f\u8981\u6c42\u3010\u57f7\u884c\u5c64\u3011\u5b58\u5728\u7684\u8a55\u4f30\u6307\u6a19\u70ba\u4e3b\uff0c\u5982\u6392\u78b3\u91cf\u3001\u8077\u707d\u50b7\u4ea1\u4eba\u6578\u3002<\/li>\n\n\n\n<li>\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\u5206\u6790\u7684\u7ba1\u7406\u91cd\u9ede\u662f<strong>\u98a8\u96aa\u6216\u5371\u5bb3\u767c\u751f\u7684\u6a5f\u7387<\/strong>\uff0c\u4e26\u900f\u904e\u7ba1\u7406\u6216\u98a8\u96aa\u8655\u7f6e\u624b\u6bb5\u5c07\u5176\u964d\u81f3\u6700\u4f4e\uff0c\u4ee5\u9054\u5230<strong>\u8ff4\u907f<\/strong>\u7684\u76ee\u7684\uff0c\u4f8b\u5982\n<ul class=\"wp-block-list\">\n<li>\u5de5\u4f5c\u73fe\u5834\u7684\u8077\u707d\u767c\u751f\u7387\uff0c\u900f\u904e\u4eba\u54e1\u8a13\u7df4\u3001\u9632\u8b77\u88dd\u5099\u3001\u4e00\u7dda\u6551\u8b77\u7b49\u6a5f\u5236\uff0c\u6291\u5236\u4eba\u54e1\u50b7\u4ea1\u7684\u767c\u751f\u6a5f\u7387\u3002<\/li>\n\n\n\n<li>\u8cc7\u8a0a\u7cfb\u7d71\u7684\u5b89\u5168\u7a0b\u5ea6\uff0c\u900f\u904e\u8cc7\u6599\u8b80\u53d6\u9650\u5236\u3001\u52a0\u5bc6\u3001\u9632\u706b\u7246\u7b49\u6a5f\u5236\uff0c\u6291\u5236\u8cc7\u6599\u5916\u6d29\u6216\u99ed\u5ba2\u653b\u64ca\u7684\u767c\u751f\u6a5f\u7387\u3002<\/li>\n\n\n\n<li>\u524d\u8ff0\u6291\u5236\u767c\u751f\u6a5f\u7387\u7684<strong>\u98a8\u96aa\u8655\u7f6e<\/strong>\u624b\u6bb5\uff0c\u7c21\u7a31\u70ba\u6230\u6280\uff0c\u5373\u4e00\u7dda\u4eba\u54e1\u900f\u904e\u6559\u80b2\u8a13\u7df4\u3001\u6f14\u7df4\u719f\u6089\u76f8\u61c9\u7684\u6a19\u6e96\u4f5c\u696d\u7a0b\u5e8f(SOP)\uff0c\u98a8\u96aa\u767c\u751f\u6642\u4e88\u4ee5\u843d\u5be6\u4ee5\u6d88\u9664\u6216\u6e1b\u8f15\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u98a8\u96aa\u900f\u904e\u7b2c\u4e00\u500b\u5a92\u4ecb\u7269(\u61c9\u5c6c\u65bc\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90)\u767c\u751f\uff0c\u800c\u5c1a\u672a\u5411\u4e0a\u6ce2\u53ca\u3010\u90e8\u9580\u5c64\u3011\uff0c\u6216\u672a\u6a6b\u5411\u6ce2\u53ca\u5176\u4ed6\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\u6642\uff0c\u8a72\u98a8\u96aa\u5728\u6b64\u7a31\u4e4b\u70ba\u3010\u521d\u59cb\u5371\u5bb3\u3011<\/li>\n\n\n\n<li>\u521d\u59cb\u5371\u5bb3\u672a\u7372\u5f97\u59a5\u5584\u6291\u5236\u6642\uff0c\u5c07\u9020\u6210\u5f8c\u7e8c\u4f01\u696d\u98a8\u96aa\u7684\u767c\u751f\u6a5f\u7387\u4e0a\u5347\u3001\u5f71\u97ff\u7bc4\u570d\u64f4\u5927\u3001\u885d\u64ca\u7a0b\u5ea6\u63d0\u9ad8<\/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%83%a8%e9%96%80%e5%b1%a4-2\" class=\"wp-block-heading\">\u90e8\u9580\u5c64<\/h3>\n\n\n\n<p>\u3010<strong>\u90e8\u9580\u5c64\u3011\u4ee5\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u70ba\u7ba1\u7406\u6a19\u7684<\/strong>\uff0c\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u662f\u5426\u53ef\u4ee5\u7dad\u6301\u71df\u904b\u6301\u7e8c\u6216\u4e0d\u4e2d\u65b7\uff0c\u9664\u4e86\u7531\u3010\u57f7\u884c\u5c64\u3011\u6c7a\u5b9a\u521d\u59cb\u5371\u5bb3\u7684\u767c\u751f\u6a5f\u7387\uff0c\u4e5f\u8207\u672c\u8eab\u5982\u4f55\u7684\u98a8\u96aa\u8655\u7f6e\u8207\u8cc7\u6e90\u8abf\u5ea6\u65b9\u5f0f\u6709\u95dc\uff0c\u56e0\u6b64\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u627f\u4e0a\u555f\u4e0b\uff0c\u8207\u91cd\u5927\u4e3b\u984c\u7684\u7ba1\u7406\u7e3e\u6548\u76f4\u63a5\u76f8\u95dc\u3002\n<ul class=\"wp-block-list\">\n<li>\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u7684\u7ba1\u7406\u91cd\u9ede\u662f\uff1a\u57f7\u884c\u5c64\u7684\u521d\u59cb\u5371\u5bb3\u767c\u751f\u5f8c\uff0c\u4ecd\u7136\u80fd\u7dad\u6301\u71df\u904b\u6301\u7e8c\u6216\u4e0d\u4e2d\u65b7\u3002<\/li>\n\n\n\n<li>\u5982\u679c\u521d\u59cb\u5371\u5bb3\u767c\u751f\u65bc\u5fc5\u8981\u8cc7\u7522\u6216\u95dc\u9375\u8cc7\u6e90\u5c07\u7acb\u5373\u5f71\u97ff\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u4e26\u9020\u6210\u71df\u904b\u4e2d\u65b7\uff0c\u6b64\u6642\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u4e2d\u65b7\u7684\u767c\u751f\u6a5f\u7387\u7b49\u540c\u65bc\u521d\u59cb\u5371\u5bb3\u3002<\/li>\n\n\n\n<li>\u627f\u4e0a\uff0c\u5982\u679c\u71df\u904b\u4e2d\u65b7\u4ecd\u6709\u8655\u7f6e\u7a7a\u9593\u53ca\u624b\u6bb5\uff0c\u5fc5\u9808\u5c07\u5f8c\u7e8c\u5c0d\u4f01\u696d\u98a8\u96aa\u7684\u767c\u751f\u6a5f\u7387\u3001\u5f71\u97ff\u7bc4\u570d\u3001\u885d\u64ca\u7a0b\u5ea6\u964d\u81f3\u6700\u4f4e\uff0c\u4ee5\u9054\u5230<strong>\u6e1b\u8f15<\/strong>\u7684\u76ee\u7684\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u3010\u90e8\u9580\u5c64\u3011\u53ef\u4ee5\u900f\u904e\u8abf\u5ea6\u4e00\u500b\u6216\u591a\u500b\u57f7\u884c\u5c64\u7684\u8cc7\u6e90\uff0c\u5354\u52a9\u5728\u57f7\u884c\u5c64\u4e2d\u5efa\u7acb\u6a5f\u5236\uff0c\u6291\u5236\u521d\u59cb\u5371\u5bb3\u9020\u6210\u7684\u885d\u64ca\u3002\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u8981\u8cc7\u7522\u53ef\u4ee5\u900f\u904e\u5099\u7528\u7684\u4eba\u54e1\u3001\u6a5f\u5177\u5feb\u901f\u53d6\u4ee3\u3002<\/li>\n\n\n\n<li>\u95dc\u9375\u8cc7\u6e90\u53ef\u4ee5\u900f\u904e\u5197\u9918(Redundancy)\u6a5f\u5236\uff0c\u5982\u5b89\u5168\u5eab\u5b58\u3001\u5099\u7528\u8cc7\u6e90\u3001\u591a\u4f9b\u61c9\u6e90\u7684\u65b9\u5f0f\u907f\u514d\u3002<\/li>\n\n\n\n<li>\u3010\u90e8\u9580\u5c64\u3011\u53ef\u4ee5\u900f\u904e\u98a8\u96aa\u8f49\u5ac1\u7684\u6a5f\u5236\uff0c\u4ee5\u4fdd\u96aa\u6216\u5176\u4ed6\u5916\u90e8\u5354\u5b9a\u7684\u5f62\u5f0f\u63a7\u5236\u640d\u5931\u7a0b\u5ea6\u3002<\/li>\n\n\n\n<li>\u524d\u8ff0\u964d\u4f4e\u767c\u751f\u885d\u64ca\u7a0b\u5ea6\u7684\u98a8\u96aa\u8655\u7f6e\u624b\u6bb5\uff0c\u7c21\u7a31\u70ba\u6230\u8853\uff0c\u5373\u521d\u59cb\u5371\u5bb3\u7684\u767c\u751f\u4e0d\u53ef\u5b8c\u5168\u907f\u514d\uff0c\u900f\u904e\u8cc7\u6e90\u8abf\u5ea6\u3001\u6b0a\u8861\u5229\u5f0a\u4ee5\u4ed8\u51fa\u4e0d\u540c\u4ee3\u50f9\u7684\u65b9\u5f0f\u7dad\u6301\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u7684\u7ba1\u7406\u7e3e\u6548\uff0c\u53ef\u80fd\u5305\u542b\uff1a\n<ul class=\"wp-block-list\">\n<li>\u3010\u57f7\u884c\u5c64\u3011\u5411\u4e0a\u50b3\u905e\u7684\u6307\u6a19\u57f7\u884c\u7e3e\u6548\uff0c\u4f8b\u5982\u78b3\u6392\u653e\u91cf\u3002<\/li>\n\n\n\n<li>\u71df\u904b\u6301\u7e8c\u6216\u4e0d\u4e2d\u65b7\u7684\u6b21\u6578\u8207\u6642\u9593\u9577\u77ed (\u53c3\u8003SASB\u91dd\u5c0d\u670d\u52d9\u54c1\u8cea\u8207\u4e2d\u65b7\u7684\u6307\u6a19)\u3002<\/li>\n\n\n\n<li>\u8ca1\u52d9\u652f\u51fa\u6216\u640d\u5931\u7a0b\u5ea6\u3002<\/li>\n\n\n\n<li>\u5305\u542b\u524d\u8ff0\u548c\u5176\u4ed6\u5404\u7a2e\u6307\u6a19\u7684\u7d9c\u548c\u5448\u73fe\u65b9\u5f0f\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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=\"%e7%ae%a1%e7%90%86%e5%b1%a4-2\" class=\"wp-block-heading\">\u7ba1\u7406\u5c64<\/h3>\n\n\n\n<p>\u3010<strong>\u7ba1\u7406\u5c64\u3011\u4ee5\u4f01\u696d\u6c38\u7e8cESG\u7684\u5404\u9805\u76ee\u6a19\u6216\u5408\u898f\u7a0b\u5ea6\u70ba\u7ba1\u7406\u6a19\u7684<\/strong>\uff0c\u6aa2\u8996\u91cd\u5927\u4e3b\u984c\u900f\u904e\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u6240\u5f59\u96c6\u7684\u7e3e\u6548\u9054\u6210\u7a0b\u5ea6\uff0c\u56e0\u6b64\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u8a8d\u91cd\u5927\u4e3b\u984c\u8207\u7e3e\u6548\u8a55\u4f30\u65b9\u5f0f\uff0c\u91cd\u65b0\u8abf\u6574\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u7684\u71df\u904b\u6d3b\u52d5\u8207\u7bc4\u7587\uff0c\u7c21\u7a31\u70ba\u6230\u7565\u3002\n<ul class=\"wp-block-list\">\n<li>\u9996\u6b21\u6c38\u7e8c\u76ee\u6a19\u53ca\u6307\u6a19\u53ef\u80fd\u4ee5\u6cd5\u898f\u8981\u6c42\u6216\u4e3b\u3001\u5ba2\u89c0\u8a8d\u77e5\u800c\u8a02\u5b9a\uff0c\u5982SASB\u8207\u91d1\u7ba1\u6703\u8981\u6c42\u63ed\u9732\u7684\u7522\u696d\u6307\u6a19\u3002<\/li>\n\n\n\n<li>\u6574\u5408\u3010\u90e8\u9580\u5c64\u3011\u53ca\u3010\u57f7\u884c\u5c64\u3011\u8cc7\u8a0a\u5f8c\uff0c\u53ef\u91cd\u65b0\u8a55\u4f30\u4e26\u5efa\u7acb\u7e3e\u6548\u8a55\u4f30\u5236\u5ea6\u3002\n<ul class=\"wp-block-list\">\n<li>\u7d50\u5408\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u91cd\u5927\u4e3b\u984c\uff0c\u8a2d\u5b9a\u5404\u5c64\u7d1a\u7684\u6c38\u7e8c\u76ee\u6a19\u53ca\u6307\u6a19\u3002<\/li>\n\n\n\n<li>\u900f\u904ePDCA\u5faa\u74b0\u9010\u5e74\u6aa2\u8a0e\u8207\u4fee\u6b63\uff0c\u8abf\u6574\u51fa\u7b26\u5408\u4f01\u696d\u7684\u6230\u7565\u3002\n<ul class=\"wp-block-list\">\n<li>\u7d50\u5408\u8ca1\u52d9\u8207\u7e3e\u6548\u8a55\u4f30\u5236\u5ea6\u3002<\/li>\n\n\n\n<li>\u6aa2\u8996\u91cd\u5927\u4e3b\u984c\u7cbe\u9032\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u6295\u8cc7\u5831\u916c\u3002<\/li>\n\n\n\n<li>\u6307\u5c0e\u8abf\u6574\u6216\u512a\u5316\u3010\u90e8\u9580\u5c64\u3011\u7684\u6230\u8853\u8207\u3010\u57f7\u884c\u5c64\u3011\u7684\u6230\u6280\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u900f\u904e<strong>WBS\u7531\u4e0a\u800c\u4e0b\u7684\u7ba1\u7406\u5206\u5de5\u6a5f\u5236<\/strong>\u548c<strong>\u98a8\u96aa\u7531\u4e0b\u800c\u4e0a\u7684\u50b3\u905e<strong>\u64f4\u5927<\/strong>\u904e\u7a0b<\/strong>\u9019\u4e8c\u500b\u65b9\u5411\u7684\u8108\u7d61\u5206\u6790\uff0c\u91dd\u5c0d\u98a8\u96aa\u7ba1\u7406\u7684\u5c64\u6b21\u3001\u7bc4\u7587\u3001\u76ee\u6a19\u3001\u6307\u6a19\u7b49\u9010\u4e00\u91d0\u6e05\u8207\u8aaa\u660e\uff0c\u81f3\u6b64\u5df2\u7d93\u63d0\u4f9b\u4e86\u4f01\u696d\u98a8\u96aa\u7ba1\u7406\u7684\u5fc5\u8981\u908f\u8f2f\u95dc\u4fc2\uff0c\u4e5f\u662f\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u7684\u96db\u578b\u67b6\u69cb\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>\u95dc\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u5982\u4f55\u57fa\u65bc\u4f01\u696d\u7684\u7acb\u5834\u512a\u5316\u5167\u5bb9\u6216\u63cf\u8ff0\uff0c\u57fa\u672c\u539f\u5247\u4ecd\u662f\u8981\u8490\u96c6\u3010\u90e8\u9580\u5c64\u3011\u8207\u3010\u57f7\u884c\u5c64\u3011\u7684\u8cc7\u8a0a\uff0c\u53cd\u6620\u5728\u3010\u7ba1\u7406\u5c64\u3011\u5f62\u6210\u7e3e\u6548\uff0c\u5305\u542b\u8207\u91cd\u5927\u4e3b\u984c\u6709\u95dc\u7684\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76ee\u6a19\uff1aESG\u76ee\u6a19(\u5982\u5730\u7403\u6696\u5316\u3001\u74b0\u5883\u4fdd\u8b77\u7b49)\u3001\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u71df\u904b\u6301\u7e8c\u3001\u5fc5\u8981\u8cc7\u7522\u6b63\u5e38\u904b\u4f5c\u3001\u95dc\u9375\u8cc7\u6e90\u5145\u4efd\u4e14\u53ca\u6642\u63d0\u4f9b\u3002(<strong>\u6230\u7565<\/strong>)<\/li>\n\n\n\n<li>\u98a8\u96aa\u8655\u7f6e\u7684<strong>\u6230\u8853<\/strong>\uff0c\u53c3\u8003\u5404\u90e8\u9580\u7684\u71df\u904b\u6301\u7e8c\u8a08\u756b\u3001\u98a8\u96aa\u7ba1\u7406\u8a08\u756b\u3001\u5b89\u5168\u9632\u8b77\u8a08\u756b\u7b49<\/li>\n\n\n\n<li>\u98a8\u96aa\u8655\u7f6e\u7684<strong>\u6230\u6280<\/strong>\uff0c\u53c3\u8003\u4eba\u54e1\u3001\u4efb\u52d9\u7de8\u7d44\u7684\u6a19\u6e96\u4f5c\u696d\u7a0b\u5e8f\u3002<\/li>\n\n\n\n<li>\u6307\u6a19\uff1aESG\u6307\u6a19(\u5982\u78b3\u6392\u653e\u3001\u8077\u707d\u4eba\u6578\u3001\u5ee2\u6c34\u56de\u6536\u6bd4\u7387\u7b49)\u3001\u6a5f\u7387\u3001\u885d\u64ca\u3001\u8ca1\u52d9\u5f71\u97ff\u3001\u9762\u5c0d\u98a8\u96aa\u7684\u97cc\u6027\u3002<\/li>\n\n\n\n<li>\u7ba1\u7406\u7e3e\u6548\u6240\u9700\u7684\u7d9c\u548c\u8a55\u4f30\u6a19\u6e96(Criteria)\uff0c\u6c7a\u5b9a\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u662f\u5426\u4ecd\u5728\u4e0b\u4e00\u6b21\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u4fdd\u7559\u4e26\u6301\u7e8c\u63a7\u7ba1\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u4f01\u696d\u9762\u5c0d\u91cd\u5927\u4e3b\u984c\u6216\u91cd\u8981\u98a8\u96aa\u6642\uff0c\u5176\u7d44\u7e54\u578b\u614b\u8f03\u7c21\u5316\u6216\u6241\u5e73\u5f0f\u7ba1\u7406\uff0c\u6216\u6cd5\u898f\u8981\u6c42\u96c6\u4e2d\u5728\u67d0\u4e00\u5c64\u7d1a\uff0c\u4e5f\u53ef\u80fd\u5c0e\u5236\u98a8\u96aa\u7ba1\u7406\u67b6\u69cb\u7684\u7c21\u5316\uff0c\u5728\u9019\u7a2e\u60c5\u5f62\u4e0b\uff0c\u540c\u4e00\u55ae\u4f4d\u53ef\u80fd\u6db5\u84cb\u3010\u7ba1\u7406\u5c64\u3011\u3001\u3010\u90e8\u9580\u5c64\u3011\u3001\u3010\u57f7\u884c\u5c64\u3011\u7684\u89d2\u8272\u8207\u4efb\u52d9\uff0c\u5e38\u898b\u5982\u8463\u4e8b\u6703\u5167\u90e8\u7684\u7d93\u71df\u6b0a\u4e4b\u722d\uff0c\u5728\u4e00\u4e9b\u6642\u5019\u662f\u5f71\u97ff\u4f01\u696d\u7684\u91cd\u5927\u4e3b\u984c\uff1b\u53cd\u4e4b\uff0c\u4e5f\u6709\u7279\u5225\u91dd\u5c0d\u5de5\u4f5c\u5834\u6240\u3001\u5efa\u7bc9\u7269\u3001\u74b0\u5883\u7684\u6cd5\u898f\u8981\u6c42\u3001\u52de\u5de5\u6b0a\u76ca\u7b49\uff0c\u767c\u751f\u91cd\u5927\u707d\u5bb3\u6642\uff0c\u76f4\u63a5\u7531\u653f\u5e9c\u6a5f\u95dc\u4e3b\u52d5\u4ecb\u5165\uff0c\u9019\u4e9b\u5dee\u7570\u6700\u7d42\u6703\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u8cc7\u8a0a\u63ed\u9732\u7a0b\u5ea6\u4e0a\u9ad4\u73fe\u51fa\u4f86\u3002\u7121\u8ad6\u5982\u4f55\uff0c\u672c\u6587\u4e3b\u8981\u7528\u610f\u5728\u65bc\u91d0\u6e05\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u61c9\u8a72\u5177\u5099\u7684\u57fa\u672c\u8981\u7d20\uff0c\u95dc\u65bc\u5982\u4f55\u61c9\u7528\u3001\u7cbe\u7c21\u3001\u6216\u5ef6\u4f38\u4ee5\u7b26\u5408\u4f01\u696d\u5be6\u969b\u60c5\u5f62\uff0c\u4ecd\u9808\u4f01\u696d\u81ea\u884c\u5224\u65b7\u3002<\/p>\n\n\n\n<p>\u95dc\u65bc\u3010\u7ba1\u7406\u5c64\u3011\u3001\u3010\u90e8\u9580\u5c64\u3011\u3001\u3010\u57f7\u884c\u5c64\u3011\u5206\u6790\u67b6\u69cb\u7684\u7d44\u6210\uff0c\u6838\u5fc3\u6982\u5ff5\u5f88\u5927\u4e00\u90e8\u4efd\u6e90\u81ea\u65bc\u570b\u5bb6\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u7684\u7d44\u6210\uff1a\u570b\u5bb6\u3001\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u3001\u8a2d\u65bd\u5b89\u5168\u9632\u8b77\u8a08\u756b\uff0c\u90e8\u4efd\u540d\u8a5e\u5f15\u7528\u70ba\u4e3b\uff0c\u4e5f\u5118\u53ef\u80fd\u5951\u5408\u4f01\u696d\u8f03\u719f\u6089\u7684\u7528\u8a9e\uff0c\u6216\u8a31\u672a\u5fc5\u9069\u7576\uff0c\u80fd\u6e05\u695a\u8868\u9054\u6587\u610f\u548c\u8b80\u8005\u5bb9\u6613\u7406\u89e3\u512a\u5148\u3002<\/p>\n\n\n\n<p>\u7576\u524d\u7684\u8da8\u52e2\u4e0b\uff0c\u570b\u5bb6\u548c\u4f01\u696d\u90fd\u8981\u8a0e\u8ad6\u6c38\u7e8c\uff0c\u7121\u8ad6SDGs\u6216ESG\u7b49\u8b70\u984c\u7686\u5927\u540c\u5c0f\u7570\uff0c\u5dee\u5225\u5728\u65bc\u7acb\u5834\u3001\u89d2\u5ea6\u3001\u7bc4\u7587\u3001\u7e3e\u6548\u76ee\u6a19\u4e0d\u540c\uff0c\u76f8\u5f62\u4e4b\u4e0b\uff0c\u4f01\u696d\u66f4\u70ba\u7cbe\u7c21\u3001\u660e\u78ba\uff0c\u53ea\u4e0d\u904e\u4f01\u696d\u666e\u904d\u4e0d\u719f\u6089\u570b\u5bb6\u5b89\u5168\u6216\u98a8\u96aa\u7ba1\u7406\u7684\u65b9\u6cd5\u8207\u67b6\u69cb\uff0c\u7b46\u8005\u85c9\u6b64\u5118\u53ef\u80fd\u6574\u5408\u9019\u4e9b\u6982\u5ff5\u4e26\u9069\u5ea6\u8aaa\u660e\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%84%aa%e5%8c%96%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%91%8a%e7%b3%bb%e5%88%97%e6%96%87%e7%ab%a0%e6%a6%82%e8%bf%b0\" class=\"wp-block-heading\">\u512a\u5316\u6c38\u7e8c\u5831\u544a\u7cfb\u5217\u6587\u7ae0\u6982\u8ff0<\/h2>\n\n\n\n<p>\u5c0d\u65bc1,800\u5bb6\u5df2\u7d93\u516c\u958b2024\u5e74\u5ea6\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u4f01\u696d\u800c\u8a00\uff0c\u683c\u5f0f\u8207\u5408\u898f\u554f\u984c\u5927\u81f4\u5df2\u7d93\u514b\u670d\uff0c\u63a5\u4e0b\u4f86\u61c9\u512a\u5148\u8003\u91cf\u7684\u662f\uff1a\u57fa\u65bc\u4f01\u696d\u89d2\u5ea6\u601d\u8003\u8207\u512a\u5316\u63ed\u9732\u8cc7\u8a0a\u7684\u5167\u6db5\u8207\u6df1\u5ea6\uff0c\u51f8\u986f\u4f01\u696d\u6c38\u7e8c\u512a\u52e2\u53ca\u6b63\u9762\u8cc7\u8a0a\uff0c\u5c0d\u5229\u5bb3\u76f8\u95dc\u8005\u8b49\u660e\u4f01\u696d\u7a4d\u6975\u843d\u5be6\u6c38\u7e8c\u8ab2\u984c\u3002<\/p>\n\n\n\n<p>\u70ba\u4e86\u4fc3\u4f7f\u4f01\u696d\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u76f8\u95dc\u4eba\u54e1\u7406\u89e3\u6f5b\u5728\u7684\u8ab2\u984c\u8207\u6311\u6230\uff0c\u7cfb\u5217\u6587\u7ae0\u898f\u5283\u4e2d\uff0c\u7b46\u8005\u5c07\u7d9c\u6574\u7406\u8ad6\u3001\u6cd5\u898f\u3001\u570b\u969b\u6a19\u6e96\u7684\u5efa\u8b70\u6216\u8981\u6c42\uff0c\u68b3\u7406\u8108\u7d61\u4ee5\u5354\u52a9\u76f8\u95dc\u4eba\u54e1\u5177\u5099\u6c38\u7e8c\u8b70\u984c\u7684\u5927\u5c40\u89c0\uff0c\u5f9e\u800c\u66f4\u6709\u6548\u4e3b\u5c0e\u6216\u63a8\u52d5\u6c38\u7e8c\u76f8\u95dc\u696d\u52d9\u3002\u9019\u4e26\u4e0d\u4ee3\u8868\u4f01\u696d\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u5167\u5bb9\u3001\u7d44\u7e54\u67b6\u69cb\u3001\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u56e0\u6b64\u5fc5\u9808\u8abf\u6574\uff0c\u5728\u61c9\u7528\u6642\uff0c\u5f80\u5f80\u53ea\u8981\u601d\u8003\u8108\u7d61\u6b63\u78ba\u5c31\u8db3\u4ee5\u5efa\u7acb\u6709\u6548\u4e14\u6b63\u9762\u7684\u6c38\u7e8c\u7e3e\u6548\u8ad6\u8ff0\uff0c\u9054\u5230\u512a\u5316\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u76ee\u7684\u3002<\/p>\n\n\n\n<p>\u7cfb\u5217\u6587\u7ae0\u5c07\u4ee5\u3010\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u3011\u7684\u89c0\u5ff5\u8207\u67b6\u69cb\u5c55\u958b\uff0c\u57fa\u65bc\u4f01\u696d\u7d44\u7e54\u7d50\u69cb\u8207\u98a8\u96aa\u7ba1\u7406\u7bc4\u7587(Scope)\u7684\u95dc\u4fc2\u52a0\u4ee5\u8aaa\u660e\u3002\u5176\u5f8c\uff0c\u4e5f\u5c07\u7d50\u5408ISO 31000\u7684\u5176\u4ed6\u89c0\u5ff5\uff0c\u5305\u542b\u6a19\u6e96(Criteria)\u3001\u6642\u9593(Time)\u548c\u7a7a\u9593\u7bc4\u570d(Scope)\u3001\u98a8\u96aa\u8655\u7f6e(Risk Treatment)\u3001\u76e3\u6e2c\u8207\u6aa2\u8996(Monitoring and Review)\u7b49\u8b70\u984c\u9010\u6b65\u5c55\u958b\uff0c\u8aaa\u660e\u4f01\u696d\u6c38\u7e8c\u7e3e\u6548\u8207\u3010\u97cc\u6027\u3011\u7684\u91cf\u5316\u8a55\u4f30\u57fa\u790e\uff0c\u6574\u9ad4\u67b6\u69cb\u53ca\u6d41\u7a0b\u5982\u4e0b\u5716\u6240\u793a\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"1642\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAZqAQMAAACO8c0gAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAP9JREFUeNrtwTEBAAAAwqD1T20Gf6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAeA2ooQABzZ9juQAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-24818 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1160x1642.jpg\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1160x1642.jpg 1160w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-800x1132.jpg 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1085x1536.jpg 1085w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1447x2048.jpg 1447w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-120x170.jpg 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-90x127.jpg 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-320x453.jpg 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-560x792.jpg 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1920x2717.jpg 1920w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-2171x3072.jpg 2171w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-2894x4096.jpg 2894w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-240x340.jpg 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-180x255.jpg 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-640x906.jpg 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1120x1585.jpg 1120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-1600x2264.jpg 1600w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-2320x3283.jpg 2320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2025\/09\/ESG-report-and-RM-process-scaled.jpg 1809w\" ><figcaption class=\"wp-element-caption\">\u6c38\u7e8c\u5831\u544a\u66f8\u7d50\u5408\u98a8\u96aa\u7ba1\u7406\u5236\u5ea6\u4e4b\u904b\u4f5c\u5efa\u8b70\u6d41\u7a0b<\/figcaption><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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<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","protected":false},"excerpt":{"rendered":"<p>\u767c\u5e03\u6c38\u7e8c\u5831\u544a\u66f8\u4e26\u78ba\u5b9a\u91cd\u5927\u4e3b\u984c\u4e4b\u5f8c\uff0c\u4f01\u696d\u70ba\u4e86\u5f37\u5316\u6c38\u7e8c\u80fd\u529b\uff0c\u61c9\u57fa&hellip;<\/p>\n","protected":false},"author":1,"featured_media":24842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[132,128,130,133,125,120,27],"powerkit_post_featured":[],"class_list":{"0":"post-24810","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-125","14":"tag-120","15":"tag-27"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24810","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=24810"}],"version-history":[{"count":1,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24810\/revisions"}],"predecessor-version":[{"id":25403,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/24810\/revisions\/25403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/media\/24842"}],"wp:attachment":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24810"},{"taxonomy":"powerkit_post_featured","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fpowerkit_post_featured&post=24810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}