{"id":25603,"date":"2026-03-21T16:04:52","date_gmt":"2026-03-21T08:04:52","guid":{"rendered":"https:\/\/news.techzone.today\/?p=25603"},"modified":"2026-04-01T17:27:08","modified_gmt":"2026-04-01T09:27:08","slug":"%e5%a6%82%e4%bd%95%e5%b0%8d%e6%8e%a5-coso-%e6%b0%b8%e7%ba%8c%e5%85%a7%e6%8e%a7-wsrs-%e5%95%9f%e5%8b%95-r%c2%b3s-%e6%a8%99%e6%ba%96%e5%b0%88%e6%a1%88%ef%bc%8c%e8%a3%9c%e8%b6%b3-ifrs-s1-s2","status":"publish","type":"post","link":"https:\/\/www.techzone.today\/?p=25603","title":{"rendered":"\u5982\u4f55\u5c0d\u63a5 COSO \u6c38\u7e8c\u5167\u63a7 \u2014 WSRS \u555f\u52d5 R\u00b3S \u6a19\u6e96\u5c08\u6848\uff0c\u88dc\u8db3 IFRS S1\/S2 \u5be6\u9ad4\u98a8\u96aa\u91cf\u5316\u7f3a\u53e3"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>2023 \u5e74 COSO ICSR \u96d6\u7136\u8981\u6c42\u5c0d\u6c38\u7e8c\u5831\u5c0e\u9032\u884c\u5167\u63a7\uff0c\u7136\u800c\u5982\u679c\u7f3a\u4e4f\u300c\u53ef\u91cf\u5316\u3001\u53ef\u9a57\u8b49\u300d\u7684\u6280\u8853\u5de5\u5177\uff0c\u5be9\u8a08\u4eba\u54e1\u59cb\u7d42\u96e3\u4ee5\u5c0d\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u7684\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u7d66\u4e88\u78ba\u4fe1\u3002<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1774070931883\" >\n\t<\/div>\n\n\n\n<div style=\"height:9px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"wsrs-r%c2%b3s-%e6%a8%99%e6%ba%96%e9%96%8b%e7%99%bc%e5%b0%88%e6%a1%88%ef%bc%9a%e5%be%9e%e9%a2%a8%e9%9a%aa%e8%a9%95%e4%bc%b0%e9%82%81%e5%90%91%e8%b2%a1%e5%8b%99%e5%8f%af%e9%9d%a0%e5%ba%a6\" class=\"wp-block-heading\">WSRS R\u00b3S \u6a19\u6e96\u958b\u767c\u5c08\u6848\uff1a\u5f9e\u98a8\u96aa\u8a55\u4f30\u9081\u5411\u8ca1\u52d9\u53ef\u9760\u5ea6<\/h2>\n\n\n\n<p>\u7b46\u8005\u6240\u5c6c\u7684<strong>\u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703<\/strong>(World Sustainability Resilience Society, WSRS) \u752b\u65bc\u4eca\u5e74\u7684 1 \u6708 10 \u65e5\u53ec\u958b\u6210\u7acb\u5927\u6703\uff0c\u5404\u9805\u884c\u653f\u5de5\u4f5c\u3001\u56de\u6d41\u8a13\u3001\u8ab2\u7a0b\u7b49\u5982\u706b\u5982\u837c\u5730\u5c55\u958b\uff0c\u90fd\u5728\u70ba\u898f\u5283\u80fd\u5728\u4eca\u5e74\u5ea6\u767c\u8868\u7684\u3010\u4f01\u696d\u97cc\u6027\u5e74\u9451\u3011\u6e96\u5099\uff0c\u5176\u4e2d\uff0c\u70ba\u4f55 WSRS \u6709\u80fd\u529b\u5c07\u4f01\u696d\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u900f\u904e IFRS S1\/S2 \u6216 TCFD \u7684\u67b6\u69cb\u8207<strong>\u97cc\u6027<\/strong>\/<strong>\u8abf\u6574\u80fd\u529b (Adjustment Capacity)<\/strong>\u7b49\u5b9a\u7fa9\uff0c\u9032\u4e00\u6b65\u5f62\u6210\u5c0d\u4f01\u696d\u6240\u5c55\u73fe\u97cc\u6027\u7684\u8a55\u4f30\u6a5f\u5236\uff0c\u5fc5\u9808\u6709\u4e00\u500b\u8108\u7d61\u52a0\u4ee5\u8aaa\u660e\u3002<\/p>\n\n\n\n<p><strong>\u7d44\u7e54\u6c38\u7e8c\u4e4b\u98a8\u96aa\u3001\u97cc\u6027\u8207\u53ef\u9760\u5ea6\u6a19\u6e96\u898f\u7bc42026 (Risk, Resilience, and Reliability Standard Specification 2026)<\/strong>\u5c31\u662f\u4e00\u500b\u5fc5\u8981\u7684\u8aaa\u660e\u6587\u4ef6\uff0c\u7c21\u7a31\u70ba<strong>R\u00b3S<\/strong>\uff0c\u76ee\u524d\u5df2\u6709\u8349\u6848\uff0c\u523b\u6b63\u9080\u8acb\u76f8\u95dc\u6a5f\u69cb(\u5305\u542b IFRS\u3001\u91d1\u7ba1\u6703\/\u8b49\u4ea4\u6240\u3001\u56db\u5927\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u3001\u6703\u8a08\u5e2b\u516c\u6703\u7b49)\u6307\u5c0e\u8207\u65a7\u6b63\u3002\u7522\u51fa\u9019\u4efd\u6587\u4ef6\u7684\u4e3b\u8981\u76ee\u7684\uff0c\u5728\u65bc\u5354\u52a9\u4f01\u696d\u6216\u6d89\u53ca\u6c38\u7e8c\u8b70\u984c\u7684\u7d44\u7e54\u80fd\u5920\u7406\u89e3\uff1a<strong>\u6c38\u7e8c\u76f8\u95dc\u5831\u544a\u4e2d\u7684\u63cf\u8ff0\u5982\u4f55\u8207\u98a8\u96aa\u7ba1\u7406\u7684\u7e3e\u6548(\u97cc\u6027)\u9023\u52d5\uff0c\u5f9e\u800c\u7a81\u986f\u53ef\u9760\u5ea6\u8f49\u5316\u70ba\u4f01\u696d\u7684\u7af6\u722d\u529b<\/strong>\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%8d%e6%8e%a5%e5%9c%8b%e9%9a%9b%e6%a8%99%e6%ba%96%ef%bc%9acoso-icsr-%e6%a1%86%e6%9e%b6%e8%88%87-wsrs-r%c2%b3s-%e5%b0%88%e6%a1%88%e7%9a%84%e6%95%b4%e5%90%88\" class=\"wp-block-heading\">\u5c0d\u63a5\u570b\u969b\u6a19\u6e96\uff1aCOSO ICSR \u6846\u67b6\u8207 WSRS R\u00b3S \u5c08\u6848\u7684\u6574\u5408<\/h2>\n\n\n\n<p>\u96a8\u8457 2023 \u5e74 COSO ICSR (\u5be6\u73fe\u5c0d\u6c38\u7e8c\u5831\u5c0e\u7684\u6709\u6548\u5167\u90e8\u63a7\u5236) \u52a0\u5165\u6c38\u7e8c\u8b70\u984c\u7684\u6230\u5c40\uff0c\u8981\u6c42\u5c0d\u6c38\u7e8c\u76f8\u95dc\u5831\u544a\u9032\u884c\u5167\u63a7\uff0c\u53bb\u5e74\u7b46\u8005\u4e5f\u61c9\u4f01\u696d\u8981\u6c42\u5728\u5167\u90e8\u9032\u884c\u6559\u80b2\u8a13\u7df4\u6642\u5206\u4eab\u81ea\u5df1\u7684\u6dfa\u898b\uff0c\u56e0\u6b64\u5728\u3010<a href=\"https:\/\/news.techzone.today\/?p=23849\" target=\"_blank\" rel=\"noopener\" title=\"\">\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<\/a>\u3011\u4e00\u6587\u4e2d\u63d0\u51fa\u8aaa\u660e\u3002<\/p>\n\n\n\n<p>\u7531\u65bc\u7b46\u8005\u7684\u4e3b\u8981\u80cc\u666f\u662f\u98a8\u96aa\u7ba1\u7406\u8207\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u5b89\u5168\u9632\u8b77\uff0c\u5c0d\u8ca1\u52d9\u3001\u6703\u8a08\u7684\u77e5\u8b58\u6d89\u7375\u6709\u9650\uff0c\u5f8c\u7e8c\u4ecd\u8981\u4ef0\u8cf4\u5c08\u5bb6\u5011\u7684\u6307\u6b63\uff0c\u5305\u542b\u653f\u5927 \u5433\u5b89\u59ae\u6559\u6388\u3001\u6703\u8a08\u5e2b\u516c\u6703ESG\u6c38\u7e8c\u767c\u5c55\u59d4\u54e1\u6703\u4e3b\u4efb\u59d4\u54e1 \u6210\u6600\u9054\u6703\u8a08\u5e2b\u7b49\u66f4\u591a\u5c08\u5bb6\uff0c\u904e\u53bb\u4e0d\u6562\u591a\u505a\u767c\u8a00\uff0c\u96a8\u8457\u6642\u9593\u7684\u6c89\u6fb1\u548c R\u00b3S \u5de5\u4f5c\u7684\u9032\u884c\uff0c\u800c\u4eca\u8a66\u8457\u8ddf\u5927\u5bb6\u8aaa\u660e COSO ICSR \u8207 R\u00b3S \u7684\u6982\u5ff5\uff0c\u8a66\u8457\u63a2\u7d22\u98a8\u96aa\u3001\u97cc\u6027\u5982\u4f55\u900f\u904e\u7a3d\u6838\u624b\u6bb5\u8b1b\u8ff0\u4f01\u696d\u7684\u53ef\u9760\u5ea6\uff0c\u5f9e\u800c\u547c\u61c9\u524d\u4e00\u7bc7\u6587\u7ae0\u3010<a href=\"https:\/\/news.techzone.today\/?p=25480\" target=\"_blank\" rel=\"noopener\" title=\"\">IFRS S1\/S2 \u5be6\u52d9\u6307\u5357\uff1a\u5982\u4f55\u900f\u904e WBS \u8207\u91cf\u5316\u6307\u6a19\uff0c\u5c07\u6c38\u7e8c\u5831\u544a\u5347\u7d1a\u70ba\u4f01\u696d\u97cc\u6027\u767d\u76ae\u66f8\uff1f<\/a>\u3011\u3002<\/p>\n\n\n\n<p>\u73fe\u968e\u6bb5\uff0cR\u00b3S \u66f4\u50cf\u662f\u4e00\u500b\u6c38\u7e8c\u7e3e\u6548\u8a55\u4f30\u89e3\u6c7a\u65b9\u6848\u7684\u5b75\u5316\u5668\uff0c\u56e0\u70ba\u5b83\u4ecd\u5728\u5fb5\u6c42\u570b\u969b\u7d44\u7e54\u548c\u4e0a\u4f4d\u6a5f\u95dc\u7684\u6307\u5c0e\uff0c\u4f46\u662f\u8a31\u591a\u554f\u984c\u6216\u89c0\u5ff5\u5df2\u7d93\u6216\u591a\u6216\u5c11\u5728\u7b46\u8005\u7684\u5176\u4ed6\u6587\u7ae0\u4e2d\u95e1\u8ff0\uff0c\u5c31\u4e0d\u518d\u8d05\u8ff0\uff0c\u4e0d\u5982\u8ac7\u8ac7 R\u00b3S \u6703\u600e\u9ebc\u7d50\u5408 COSO ICIF (\u5167\u90e8\u63a7\u5236\u6574\u5408\u6846\u67b6)\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns has-secondary-background-color has-background is-layout-flex wp-container-core-columns-is-layout-73edab2d wp-block-columns-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30);flex-basis:100%\">\n<p>\ud83d\udca1 \u638c\u63e1\u8f49\u5316\u4f01\u696d\u97cc\u6027\u7684\u300c\u91cf\u5316\u8def\u5f91\u300d<br>\u4f60\u77e5\u9053\u55ce? \u4f01\u696d\u6bcf\u5e74\u63ed\u9732\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u672c\u8eab\u5c31\u662f\u4e00\u4efd\u98a8\u96aa\u7ba1\u7406\u7684\u7e3e\u6548\u8a55\u4f30\u5831\u544a\uff0c\u900f\u904e \u4e16\u754c\u6c38\u7e8c\u97cc\u6027\u5b78\u6703 \u6216 \u6c11\u90a6\u8cc7\u8a0a \u63d0\u4f9b\u7684\u8ab2\u7a0b\uff0c\u6211\u5011\u6559\u4f60\u5982\u4f55\u5229\u7528\u97cc\u6027\u8a55\u4f30\u6846\u67b6\u8b58\u8b80\u4f01\u696d\u97cc\u6027\uff0c\u5224\u65b7\u4f01\u696d\u5c55\u73fe\u51fa\u4f86\u7684\u53ef\u9760\u5ea6\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u3010\u8ab2\u7a0b\u6307\u5357\u3011<\/strong> <strong><a href=\"http:\/\/news.techzone.today\/?page_id=24179\" target=\"_blank\" rel=\"noopener\" title=\"\">IFRS S1\/S2 \u8d0f\u5728\u6c38\u7e8c\uff1a\u5831\u544a\u66f8\u5236\u52dd\u6307\u5357<\/a><\/strong><\/li>\n\n\n\n<li><strong>\u3010\u7acb\u5373\u5831\u540d\u3011<\/strong> <strong><a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/sites.google.com\/view\/wsrs2050\">WSRS \u5165\u53e3\u7db2\u7ad9\u5831\u540d (\u8d0a\u52a9\u6703\u54e1\u4eab 5 \u6298\u512a\u60e0)<\/a><\/strong><\/li>\n\n\n\n<li><strong>\u3010\u5feb\u901f\u8aee\u8a62\u3011<\/strong> <strong><a href=\"https:\/\/lin.ee\/YGBustb\" target=\"_blank\" rel=\"noopener\" title=\"\">\u900f\u904e WSRS Line \u5ba2\u670d\u806f\u7e6b\u8207\u5831\u540d<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%85%a7%e9%83%a8%e6%8e%a7%e5%88%b6-5-%e5%a4%a7%e8%a6%81%e7%b4%a0%e6%96%bc%e6%b0%b8%e7%ba%8c%e9%a2%a8%e9%9a%aa%e9%87%8f%e5%8c%96%e7%9a%84%e6%87%89%e7%94%a8%e5%af%a6%e5%8b%99\" class=\"wp-block-heading\">\u5167\u90e8\u63a7\u5236 5 \u5927\u8981\u7d20\u65bc\u6c38\u7e8c\u98a8\u96aa\u91cf\u5316\u7684\u61c9\u7528\u5be6\u52d9<\/h2>\n\n\n\n<p>\u7531\u65bcCOSO ICSR\u7248\u672c\u50c5\u662f\u5728\u6c38\u7e8c\u8b70\u984c\u4e0a\u7684\u5ef6\u4f38\uff0c\u4e0b\u5716\u6211\u5011\u4ecd\u5f15\u7528 2013 \u7684 COSO Cube\u70ba\u4f8b\uff0c\u5716\u4e2d\u6b63\u9762\u5373 ICIF \u7684 5 \u5927\u8981\u7d20\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\">COSO Cube<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u7e3d\u9ad4\u800c\u8a00\uff0cR\u00b3S \u6bd4\u8f03\u50cf\u662f COSO ICIF \u5728\u98a8\u96aa\u7ba1\u7406\u53e6\u4e00\u9762\u76f8\u547c\u61c9\u7684\u8b70\u984c\uff0c\u5f8c\u8005\u504f\u91cd\u8ca1\u52d9\u6703\u8a08\u5c64\u9762\u7684\u7a3d\u6838\uff0c\u524d\u8005\u5247\u662f\u5be6\u52d9\u9762\u7684\u7ba1\u7406\u7e3e\u6548(\u5373\u97cc\u6027)\u7684\u78ba\u4fe1\uff0c\u56e0\u6b64 R\u00b3S \u53ef\u4ee5\u5b8c\u5168\u5c0d\u61c9 COSO ICIF \u7684\u4e3b\u984c\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u63a7\u5236\u74b0\u5883(Control Environment)\u843d\u5be6\u7576\u8cac\u8207\u5c08\u696d\u80fd\u529b\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u7e3e\u6548\u8207\u7576\u8cac\uff1a<\/strong> COSO \u8981\u6c42\u843d\u5be6\u5167\u90e8\u63a7\u5236\u7684\u8cac\u4efb\u6a5f\u5236\u3002R\u00b3S \u5247\u5c07\u5728\u3010\u6cbb\u7406\u76e3\u7763\u3011\u4e2d\u660e\u78ba\u898f\u5b9a\uff0c\u7ba1\u7406\u5c64\u5fc5\u9808\u76e3\u63a7\u97cc\u6027\u6307\u6a19\u7684\u9054\u6210\u60c5\u6cc1\uff0c\u4e14\u9019\u4e9b\u6307\u6a19<strong>\u5fc5\u9808\u7d0d\u5165\u9ad8\u968e\u4e3b\u7ba1\u7684\u7e3e\u6548\u8003\u6838<\/strong>\u4e2d\uff0c\u78ba\u4fdd\u7576\u8cac\u3002<\/li>\n\n\n\n<li><strong>\u4eba\u54e1\u5c08\u696d\u52dd\u4efb\uff1a<\/strong> COSO \u5f37\u8abf\u5c0d\u5408\u683c\u4eba\u529b\u8cc7\u6e90\u7684\u627f\u8afe\u3002R\u00b3S \u5247\u5c07\u5728\u3010\u4eba\u54e1\u80fd\u529b\u3011\u7ae0\u7bc0\u4e2d\u8981\u6c42\uff0c\u8ca0\u8cac\u8a72\u6a19\u6e96\u7684\u7ba1\u7406\u4eba\u54e1\u5fc5\u9808\u5728\u6388\u6b0a\u7684\u54c1\u8cea\u7ba1\u7406\u7cfb\u7d71\u5167\u63a5\u53d7\u57f9\u8a13\uff0c\u4e26\u53d6\u5f97\u6700\u65b0\u7684\u5c08\u696d\u8a8d\u8b49\uff0c\u4ee5\u78ba\u4fdd\u6240\u4f7f\u7528\u6578\u64da\u7684\u6e96\u78ba\u6027\u8207\u53ca\u6642\u6027\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u98a8\u96aa\u8a55\u4f30(Risk Assessment)\u91cf\u5316\u8207\u8ca1\u52d9\u95dc\u806f\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>COSO \u8981\u6c42\u4f01\u696d\u8b58\u5225\u4e26\u5206\u6790\u7121\u6cd5\u9054\u6210\u76ee\u6a19\u7684\u98a8\u96aa\uff0c\u4ea6\u5373\u5fc5\u9808\u63a7\u7ba1\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u7684\u91cd\u5927\u4e3b\u984c\u3002R\u00b3S \u5247\u5c07\u63d0\u51fa\u300c\u98a8\u96aa\u8b58\u5225\u3001\u512a\u5148\u6392\u5e8f\u8207\u8ca1\u52d9\u95dc\u806f\u300d\uff0c\u8981\u6c42\u5be6\u9ad4\u5fc5\u9808\u57fa\u65bc\u767c\u751f\u6a5f\u7387(Probability)\u8207\u885d\u64ca\u5f71\u97ff(Impact)\u4f86\u8a55\u4f30\u5305\u542b\u5be6\u9ad4\u8207\u8f49\u578b\u7b49\u5404\u7a2e\u8207\u91cd\u5927\u4e3b\u984c\u76f8\u95dc\u7684\u98a8\u96aa\uff0c\u4e26\u4f7f\u7528\u98a8\u96aa\u77e9\u9663\u6216\u66f4\u9032\u4e00\u6b65\u91cf\u5316\u8a55\u4f30\u3002<\/li>\n\n\n\n<li>\u66f4\u91cd\u8981\u7684\u662f\uff0cR\u00b3S \u5c07\u56b4\u683c\u8981\u6c42\u5c07\u9019\u4e9b\u98a8\u96aa<strong>\u76f4\u63a5\u91cf\u5316\u70ba\u8ca1\u52d9\u5831\u8868\u4e0a\u7684\u5f71\u97ff<\/strong>\uff0c\u5c0d\u63a5\u6c38\u7e8c\u98a8\u96aa\u7684\u885d\u64ca\u8a55\u4f30\uff0c\u4f8b\u5982\uff1a\u640d\u76ca\u8868\u4e0a\u7684\u71df\u6536\u4e2d\u65b7\u8207\u4fee\u5fa9\u652f\u51fa\u3001\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u7684\u8cc7\u7522\u6e1b\u640d\u8207\u4fdd\u8cbb\u589e\u52a0\uff0c\u4ee5\u53ca\u73fe\u91d1\u6d41\u91cf\u8868\u4e0a\u7684\u7dca\u6025\u8cc7\u91d1\u63d0\u53d6\u8207\u878d\u8cc7\u6210\u672c\u6ce2\u52d5\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u63a7\u5236\u6d3b\u52d5(Control Activities)\u7684\u5177\u9ad4\u5be6\u8e10\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>R\u00b3S \u6846\u67b6\u4e2d\u76f4\u63a5\u8a2d\u7acb\u4e86\u3010\u63a7\u5236\u8207\u80fd\u529b\u3011\u7ae0\u7bc0\u3002\u70ba\u4e86\u78ba\u4fdd\u9632\u8b77\u63aa\u65bd\u8207\u61c9\u8b8a\u8a08\u756b\u80fd\u767c\u63ee\u4f5c\u7528\uff0cR\u00b3S \u5c07\u5efa\u8b70\u4f01\u696d\u5fc5\u9808\u5b9a\u671f\u9032\u884c<strong>\u6f14\u7df4\u548c\u7dca\u6025\u6f14\u7fd2<\/strong>\uff0c\u4ee5\u6b64\u505a\u70ba\u63a7\u5236\u6d3b\u52d5\uff0c\u4f86\u6e2c\u8a66\u4e26\u6301\u7e8c\u512a\u5316\u5404\u7a2e\u97cc\u6027\u8a55\u4f30\u6307\u6a19\u7684\u6709\u6548\u6027\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8cc7\u8a0a\u8207\u6e9d\u901a(Information and Communication)\u78ba\u4fdd\u53ef\u9760\u63ed\u9732\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>COSO \u8981\u6c42\u904b\u7528\u9ad8\u54c1\u8cea\u7684\u8cc7\u8a0a\u4f86\u9032\u884c\u5167\u5916\u90e8\u6e9d\u901a\uff0cR\u00b3S \u5247\u900f\u904e\u5de5\u4f5c\u5206\u89e3\u7d50\u69cb(Work Breakdown Structure)\u8207\u5c08\u5229\u7684\u91cf\u5316\u6a5f\u5236\uff0c\u5efa\u69cb\u97cc\u6027\u6307\u6a19\u3002<\/li>\n\n\n\n<li>R\u00b3S \u63d0\u51fa\u50f9\u503c\u6f0f\u6597\uff0c\u904b\u7528\u3010\u7ba1\u7406\u6703\u8a08\u3011\u4f86\u8a08\u7b97\u98a8\u96aa\u7ba1\u7406\u6295\u8cc7\u56de\u5831\u7387(ROI of RM)\uff0c\u78ba\u4fdd\u8cc7\u8a0a\u80fd\u6e96\u78ba\u53cd\u6620\u97cc\u6027\u7684\u50f9\u503c\u8207\u6295\u5165\u7684\u6210\u672c\u6bd4\u4f8b\u3002\u6700\u7d42\uff0c\u900f\u904e\u3010\u5916\u90e8\u63ed\u9732\u8207\u8a8d\u8b49\u3011\uff0c\u5c07\u60c5\u5883\u3001\u53c3\u6578\u3001\u5047\u8a2d\u53ca\u8ca1\u52d9\u5f71\u97ff\u4ea4\u7531\u7368\u7acb\u7b2c\u4e09\u65b9\u5be9\u8a08\uff0c\u4fdd\u969c\u5916\u90e8\u6e9d\u901a\u7684\u53ef\u9760\u6027\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u76e3\u7763\u6d3b\u52d5(Monitoring Activities)\u6301\u7e8c\u6027\u8a55\u4f30\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>COSO \u5f37\u8abf\u5c0d\u63a7\u5236\u7cfb\u7d71\u7684\u6301\u7e8c\u76e3\u7763\u3002R\u00b3S \u5247\u63a1\u7528\u3010\u97cc\u6027\u91cf\u5316\u6307\u6a19(Quantitative Metrics\uff09\u3011\u53d6\u4ee3\u975c\u614b\u7684\u98a8\u96aa\u63cf\u8ff0\u3002\u4f01\u696d\u5fc5\u9808\u6301\u7e8c\u8861\u91cf\u73fe\u6709\u9632\u8b77\u6295\u8cc7(Innate Resistance)\u8207\u5167\u90e8\u61c9\u8b8a\u80fd\u529b(Response)\u6240\u722d\u53d6\u5230\u7684\u7de9\u885d\u6642\u9593\uff0c\u662f\u5426\u8db3\u4ee5\u4fdd\u8b77\u4e0d\u5b89\u5168\u60c5\u5883\u4e0b\u7684\u71df\u904b\u6301\u7e8c\u72c0\u614b\u3002<\/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=\"%e6%a0%b8%e5%bf%83%e9%82%8f%e8%bc%af%ef%bc%9a%e4%bb%a5-activity-%e8%88%87-wbs-%e5%bb%ba%e6%a7%8b%e5%8f%af%e9%a9%97%e8%ad%89%e7%9a%84%e9%a2%a8%e9%9a%aa%e7%af%84%e5%9c%8d\" class=\"wp-block-heading\">\u6838\u5fc3\u908f\u8f2f\uff1a\u4ee5 Activity \u8207 WBS \u5efa\u69cb\u53ef\u9a57\u8b49\u7684\u98a8\u96aa\u7bc4\u570d<\/h3>\n\n\n\n<p>R\u00b3S \u7684\u7d44\u6210\u96d6\u7136\u662f\u98a8\u96aa\u3001\u97cc\u6027\u3001\u53ef\u9760\u5ea6\uff0c\u4f46\u7ba1\u7406\u7e3d\u8981\u6709\u5c0d\u8c61\uff0c\u5927\u90e8\u4efd\u98a8\u96aa\u7ba1\u7406\u6216 COSO ICIF \u96e3\u843d\u5730\u4e4b\u8655\u5c31\u5728\u65bc\u6a19\u7684\u7269\u7684\u843d\u5dee\uff0c\u4e00\u6703\u5152\u662f\u4f01\u696d\uff0c\u4e00\u4e0b\u5b50\u662f\u5916\u90e8\u74b0\u5883\u8207\u5371\u8105\uff0c\u80fd\u6307\u5411\u554f\u984c\u6838\u5fc3\u7684\u5be6\u5728\u6709\u9650\uff0c\u7136\u800c\u771f\u6b63\u7684\u4e3b\u89d2\u5176\u5be6\u662f Activity \uff0c\u7a31\u547c\u70ba\u4f5c\u696d\u4e5f\u597d\uff0c\u6d3b\u52d5\u4e5f\u7f77\uff0c\u5b83\u53ef\u662f\u8af8\u591a\u6a19\u6e96\u548c\u6cd5\u898f\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u74b0\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>COSO \u7684\u63a7\u7ba1\u5c0d\u8c61<\/li>\n\n\n\n<li>\u6c38\u7e8c\u5831\u544a\u61c9\u8a72\u9032\u884c\u60c5\u5883\u5206\u6790\u7684\u767c\u751f\u5834\u666f<\/li>\n\n\n\n<li>\u71df\u904b\u6301\u7e8c\u7ba1\u7406\u6216\u71df\u904b\u662f\u5426\u4e2d\u65b7\u7684\u5224\u65b7\u57fa\u790e<\/li>\n\n\n\n<li>\u570b\u5bb6\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u5fc5\u9808\u7dad\u6301\u7684<strong>\u6838\u5fc3\u529f\u80fd\u696d\u52d9<\/strong><\/li>\n\n\n\n<li>\u4f9b\u61c9\u93c8\u4e2d\u5c64\u5c64\u50b3\u905e\u6216\u4ea4\u4ed8\u7684\u4efb\u52d9<\/li>\n\n\n\n<li>\u7ba1\u7406\u6703\u8a08(AVM)\u4e2d\u7684\u7d30\u80de<\/li>\n<\/ul>\n\n\n\n<p>\u907a\u61be\u7684\u662f\uff0c\u56e0\u70ba Activity \u5728\u8868\u73fe\u4e0a\u7684\u5f48\u6027\uff0c\u8aaa\u660e\u6e05\u695a\u4e26\u4e0d\u5bb9\u6613\uff0c\u6545\u800c\u6975\u5c11\u6709\u5831\u544a(\u6216\u7b46\u8005\u904e\u53bb\u5e38\u63a5\u89f8\u7684\u5b89\u5168\u9632\u8b77\u8a08\u756b)\u5c0d\u5b83\u9032\u4e00\u6b65\u89e3\u6790\u4e26\u8aaa\u660e\uff0c\u800c\u4e0d\u5c0d\u5b83\u505a\u8aaa\u660e\u7684\u5f8c\u679c\uff0c\u5c31\u662f\u8b70\u984c\u4e0d\u6e05\u3001\u5c0d\u8c61\u4e0d\u660e\u3001\u7ba1\u7406\u7121\u5f9e\u4e0b\u624b\u3002\u56e0\u6b64\uff0c\u5728 R\u00b3S \u4e2d\u5fc5\u9808\u91d0\u6e05\u6216\u8db3\u4ee5\u5224\u65b7\u7d44\u7e54\u7684 WBS \u843d\u5be6\u81f3\u57f7\u884c\u5c64\uff0c\u4ee5\u53ca\u5b83\u6240\u5c0d\u61c9\u7684\u60c5\u5883\u3001\u53c3\u6578\u3001\u5047\u8a2d\u3001\u5206\u6790\u56e0\u5b50\u3001\u8ca1\u52d9\u885d\u64ca\u3002\u5176\u4e2d\uff0c\u8207 Activity \u6709\u95dc\u7684\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u3001\u5fc5\u8981\u8cc7\u7522\u3001\u95dc\u9375\u8cc7\u6e90\u3001\u5371\u5bb3\u4f86\u6e90\u7b49\u4e5f\u90fd\u662f\u91cd\u9ede\u8a55\u4f30\u5c0d\u8c61\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e9%87%8f%e5%8c%96%e8%b2%a1%e5%8b%99%e5%83%b9%e5%80%bc%ef%bc%9a%e5%88%a9%e7%94%a8%e7%ae%a1%e7%90%86%e6%9c%83%e8%a8%88%e8%a8%88%e7%ae%97%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86%e7%9a%84-roi\" class=\"wp-block-heading\">\u91cf\u5316\u8ca1\u52d9\u50f9\u503c\uff1a\u5229\u7528\u7ba1\u7406\u6703\u8a08\u8a08\u7b97\u98a8\u96aa\u7ba1\u7406\u7684 ROI<\/h3>\n\n\n\n<p>\u5728\u904e\u53bb\uff0c\u98a8\u96aa\u7ba1\u7406\u6975\u5c11\u8ac7\u8ad6\u50f9\u503c\uff0c\u5373\u4f7f ISO 31000 \u95e1\u660e\u98a8\u96aa\u4e5f\u5305\u542b\u6b63\u9762\u6a5f\u6703\u7684\u6982\u5ff5\uff0c\u7136\u800c\u904e\u53bb\u5e7e\u4e4e\u6c92\u6709\u4eba\u628a\u98a8\u96aa\u7ba1\u7406\u7684\u7e3e\u6548(\u5373\u5305\u542b\u97cc\u6027)\u8996\u505a\u5fc5\u9808\u8a0e\u8ad6\u7684\u8b70\u984c\u3002\u5982\u4eca\uff0c\u5728\u5021\u8b70\u4e26\u5be6\u8e10\u6c38\u7e8c\u7684\u6642\u4ee3\u88e1\uff0c\u97cc\u6027\u6070\u6070\u6210\u70ba\u4e86\u4f01\u696d\u7684\u4e00\u7a2e\u7af6\u722d\u529b\u3002<\/p>\n\n\n\n<p>\u5728 R\u00b3S \u8349\u6848\u4e2d\uff0c\u5c07\u98a8\u96aa\u7ba1\u7406\u7684 ROI \u5206\u70ba\u4e09\u5927\u985e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8655\u65bc\u4e0d\u5b89\u5168\u72c0\u614b\u6642\uff0c\u57fa\u65bc\u4e8b\u524d\u9632\u8b77\u8207\u707d\u524d\u61c9\u8b8a\u6240\u722d\u53d6\u4e4b\u6642\u9593\u6548\u76ca\u8207\u6295\u5165\u6210\u672c\u7684\u95dc\u806f\u3002<\/li>\n\n\n\n<li>\u7e2e\u77ed\u71df\u904b\u56de\u5fa9\u9700\u6642\u6240\u6e1b\u5c11\u7684\u8ca1\u52d9\u640d\u5931\u76f8\u5c0d\u5176\u6295\u5165\u7684\u7d93\u6fdf\u50f9\u503c\u3002<\/li>\n\n\n\n<li>\u9810\u671f\u640d\u5931\u8207\u9632\u8b77\u6210\u672c\u4e4b\u6bd4\u4f8b\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"653\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAKNAQMAAABx\/8IJAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAHNJREFUeNrtwTEBAAAAwqD1T20ND6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAPgwdHkAAc7CT7QAAAAASUVORK5CYII=\"  alt=\"\"  class=\"wp-image-25301 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1160x653.jpg\"  data-pk-srcset=\"https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1160x653.jpg 1160w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-800x450.jpg 800w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1536x864.jpg 1536w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-2048x1152.jpg 2048w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-120x68.jpg 120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-90x51.jpg 90w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-320x180.jpg 320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-560x315.jpg 560w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-scaled.jpg 1920w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-3072x1728.jpg 3072w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-240x135.jpg 240w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-180x101.jpg 180w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-640x360.jpg 640w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1120x630.jpg 1120w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-1600x900.jpg 1600w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-2320x1305.jpg 2320w, https:\/\/www.techzone.today\/wp-content\/uploads\/2026\/02\/Resiliense-Framework_TC-3840x2160.jpg 3840w\" ><\/figure>\n\n\n\n<p>R\u00b3S \u5728\u6982\u5ff5\u4e0a\uff0c\u9f13\u52f5\u4f01\u696d\u5fc5\u9808\u5728\u529b\u6240\u80fd\u53ca\u6216\u662f\u5177\u5099\u56de\u5831\u7387\u7684\u524d\u63d0\u4e0b\u6295\u8cc7\u98a8\u96aa\u7ba1\u7406\uff0c\u53cd\u6620\u5728\u4e0d\u540c\u5c64\u9762\u7684\u97cc\u6027\u4e0a\uff0c\u6700\u7d42\u63ed\u9732\u5728\u6c38\u7e8c\u76f8\u95dc\u7684\u5831\u544a\u66f8\u4e2d\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"r%c2%b3s-%e5%af%a6%e4%bd%9c%e8%b7%af%e5%be%91%ef%bc%9a%e5%b0%87%e5%b0%88%e5%88%a9%e6%8a%80%e8%a1%93%e8%bd%89%e5%8c%96%e7%82%ba%e4%bc%81%e6%a5%ad%e9%9f%8c%e6%80%a7%e6%8c%87%e6%a8%99\" class=\"wp-block-heading\">R\u00b3S \u5be6\u4f5c\u8def\u5f91\uff1a\u5c07\u5c08\u5229\u6280\u8853\u8f49\u5316\u70ba\u4f01\u696d\u97cc\u6027\u6307\u6a19<\/h2>\n\n\n\n<p>R\u00b3S 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noopener\">WSRS Line \u5ba2\u670d<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%b0%88%e6%a5%ad%e8%b3%a6%e8%83%bd%ef%bc%9a%e9%9f%8c%e6%80%a7%e7%ae%a1%e7%90%86%e5%b8%ab%e5%9f%b9%e8%a8%93%e8%88%87%e4%bc%81%e6%a5%ad%e8%a9%95%e4%bc%b0%e5%af%a6%e4%bd%9c%e6%96%b9%e6%a1%88\" class=\"wp-block-heading\">\u5c08\u696d\u8ce6\u80fd\uff1a\u97cc\u6027\u7ba1\u7406\u5e2b\u57f9\u8a13\u8207\u4f01\u696d\u8a55\u4f30\u5be6\u4f5c\u65b9\u6848<\/h2>\n\n\n\n<p>\u76f8\u5c0d\u65bc\u4f01\u696d\u6848\u4f8b\uff0c\u5c08\u696d\u4eba\u624d\u7684\u57f9\u990a\u7121\u8ad6\u5c0d WSRS \u6216\u5fc5\u9808\u63ed\u9732\u6c38\u7e8c\u8cc7\u8a0a\u7684\u4f01\u696d\u90fd\u975e\u5e38\u91cd\u8981\uff0c\u70ba\u6b64\uff0cWSRS 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\u3001<strong>\u91cf\u5316\u97cc\u6027<\/strong>\u3001<strong>\u9a57\u8b49\u53ef\u9760\u5ea6<\/strong>\u7684\u6838\u5fc3\u80fd\u529b\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e7%b8%bd%e7%b5%90%ef%bc%9a%e5%bb%ba%e6%a7%8b%e7%ac%a6%e5%90%88-ifrs-s1-s2-%e7%9a%84%e9%87%8f%e5%8c%96%e9%9f%8c%e6%80%a7%e9%98%b2%e8%ad%b7%e9%ab%94%e7%b3%bb\" class=\"wp-block-heading\">\u7e3d\u7d50\uff1a\u5efa\u69cb\u7b26\u5408 IFRS S1\/S2 \u7684\u91cf\u5316\u97cc\u6027\u9632\u8b77\u9ad4\u7cfb<\/h2>\n\n\n\n<p>\u76ee\u524d\u7684 ESG \u5831\u544a\u5728\u63ed\u9732\u91cd\u5927\u4e3b\u984c\u6216\u98a8\u96aa\u6642\uff0c\u5e38\u9762\u81e8\u7f3a\u4e4f\u91cf\u5316\u6578\u64da\u7684\u3010\u5b9a\u6027\u78ba\u4fe1\u7f3a\u53e3\u3011\uff08Qualitative Assurance Gap\uff09\u7684\u554f\u984c\uff0c\u5c0e\u81f4\u5be9\u8a08\u4eba\u54e1\u96e3\u4ee5\u63d0\u4f9b\u78ba\u4fe1\uff0c\u6216\u6709\u9650\u78ba\u4fe1\u3002R\u00b3S \u900f\u904e\u5f15\u7528\u4e26\u843d\u5be6 COSO ICIF \u7684\u7cbe\u795e\uff0c\u63d0\u4f9b\u4e86\u4e00\u5957\u53ef\u91cd\u73fe\u3001\u53ef\u9a57\u8b49\u7684\u91cf\u5316\u6cbb\u7406\u6a21\u578b\uff0c\u5b8c\u7f8e\u5951\u5408\u4e86 COSO \u5f37\u8abf\u5167\u90e8\u63a7\u5236\u5fc5\u9808\u5e36\u4f86\u3010\u53ef\u9760\u6c7a\u7b56\u8cc7\u8a0a\u3011\u7684\u6838\u5fc3\u76ee\u6a19\u5efa\u8b70\u3002<\/p>\n\n\n\n<p>\u4ee5 R\u00b3S \u70ba\u67b6\u69cb\u7684\u5be6\u4f5c\u65b9\u6cd5\u5c07\u5927\u5e45\u5ea6\u514b\u670d\u8cc7\u8a0a\u74f6\u9838\u7684\u6a21\u7cca\u5730\u5e36\uff0c\u900f\u904e\u91cf\u5316\u60c5\u5883\u5206\u6790\u8a55\u4f30\u97cc\u6027\/\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\uff0c\u4f01\u696d\u624d\u6709\u79d1\u5b78\u6839\u64da\u5efa\u69cb\u9632\u8b77\u9ad4\u7cfb\uff0c\u6b61\u8fce\u89aa\u81ea\u9ad4\u9a57\u770b\u770b!!<\/p>\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%9acoso-icsr-%e8%a6%81%e6%b1%82%e7%9a%84%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%b0%8e%e5%85%a7%e6%8e%a7%ef%bc%8c%e7%82%ba%e4%bd%95%e9%9c%80%e8%a6%81-r%c2%b3s-%e6%a8%99%e6%ba%96%e4%be%86%e8%a3%9c\" class=\"aioseo-faq-block-question\">Q\uff1aCOSO ICSR \u8981\u6c42\u7684\u6c38\u7e8c\u5831\u5c0e\u5167\u63a7\uff0c\u70ba\u4f55\u9700\u8981 R\u00b3S \u6a19\u6e96\u4f86\u88dc\u8db3\u78ba\u4fe1\u7f3a\u53e3\uff1f<\/h3><div class=\"aioseo-faq-block-answer\">\n<p><strong>A\uff1a<\/strong> 2023 \u5e74\u767c\u5e03\u7684 COSO ICSR \u8981\u6c42\u5c0d\u6c38\u7e8c\u5831\u5c0e\u9032\u884c\u6709\u6548\u5167\u63a7\uff0c\u4f46\u5be9\u8a08\u4eba\u54e1\u5e38\u9762\u81e8\u300c\u5b9a\u6027\u78ba\u4fe1\u7f3a\u53e3\u300d\uff0c\u96e3\u4ee5\u9a57\u8b49\u6587\u5b57\u63cf\u8ff0\u7684\u771f\u5be6\u6027\u3002WSRS \u555f\u52d5\u7684 <strong>R\u00b3S \u6a19\u6e96\uff08\u98a8\u96aa\u3001\u97cc\u6027\u3001\u53ef\u9760\u5ea6\uff09<\/strong> \u63d0\u4f9b\u4e86\u4e00\u5957\u53ef\u91cf\u5316\u3001\u53ef\u91cd\u73fe\u7684\u6cbb\u7406\u67b6\u69cb\u548c\u660e\u78ba\u7684\u65b9\u6cd5\u8108\u7d61\uff0c\u5c07\u62bd\u8c61\u7684\u6c38\u7e8c\u98a8\u96aa\u8f49\u5316\u70ba\u53ef\u7a3d\u6838\u7684\u98a8\u96aa\u7ba1\u7406\u7e3e\u6548\uff08\u97cc\u6027\uff09\uff0c\u6eff\u8db3\u5167\u90e8\u63a7\u5236\u5c0d\u300c\u53ef\u9760\u6c7a\u7b56\u8cc7\u8a0a\u300d\u7684\u6838\u5fc3\u8981\u6c42\uff0c\u70ba\u4f01\u696d\u89e3\u6c7a\u554f\u984c\uff0c\u800c\u975e\u55ae\u7d14\u5efa\u7acb\u65b0\u898f\u7bc4\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h3 id=\"q%ef%bc%9ar%c2%b3s-%e6%a8%99%e6%ba%96%e5%a6%82%e4%bd%95%e5%88%a9%e7%94%a8%e3%80%8cactivity%ef%bc%88%e4%bd%9c%e6%a5%ad%ef%bc%89%e3%80%8d%e8%88%87%e3%80%8cwbs%ef%bc%88%e5%b7%a5%e4%bd%9c%e5%88%86\" class=\"aioseo-faq-block-question\">Q\uff1aR\u00b3S \u6a19\u6e96\u5982\u4f55\u5229\u7528\u300cActivity\uff08\u4f5c\u696d\uff09\u300d\u8207\u300cWBS\uff08\u5de5\u4f5c\u5206\u89e3\u7d50\u69cb\uff09\u300d\u5efa\u69cb\u98a8\u96aa\u8a55\u4f30\u7bc4\u570d\uff1f<\/h3><div class=\"aioseo-faq-block-answer\">\n<p><strong>A\uff1a<\/strong> R\u00b3S \u7684\u6838\u5fc3\u908f\u8f2f\u5728\u65bc\u5c07\u7d44\u7e54\u7684 <strong>WBS\uff08\u5de5\u4f5c\u5206\u89e3\u7d50\u69cb\uff09<\/strong> \u843d\u5be6\u81f3\u57f7\u884c\u5c64\u7684\u300cActivity\uff08\u4f5c\u696d\uff09\u300d\uff0c\u4f46\u5b83\u9700\u8981\u6709\u91cd\u9ede\u5730\u627e\u51fa\u5f31\u74b0\u548c\u6709\u610f\u7fa9\u7684\u60c5\u5883\u3002\u900f\u904e\u5b9a\u7fa9\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u3001\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\uff0c\u4f01\u696d\u80fd\u7cbe\u78ba\u5b9a\u4f4d\u98a8\u96aa\u7522\u751f\u7684\u5834\u666f\u8207\u8ca1\u52d9\u885d\u64ca\u3002\u9019\u89e3\u6c7a\u4e86\u50b3\u7d71\u98a8\u96aa\u7ba1\u7406\u300c\u5c0d\u8c61\u4e0d\u660e\u300d\u7684\u75db\u9ede\uff0c\u8b93\u5167\u90e8\u63a7\u5236\u80fd\u7cbe\u6e96\u5c0d\u63a5 IFRS S1\/S2 \u8981\u6c42\u7684\u60c5\u5883\u5206\u6790\u8207\u91cd\u5927\u6027\u8a55\u4f30\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div data-schema-only=\"false\" class=\"wp-block-aioseo-faq\"><h3 id=\"q%ef%bc%9a%e5%a6%82%e4%bd%95%e9%87%8f%e5%8c%96%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86%e7%9a%84%e5%83%b9%e5%80%bc%ef%bc%9fr%c2%b3s-%e5%a6%82%e4%bd%95%e8%a8%88%e7%ae%97%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86\" class=\"aioseo-faq-block-question\">Q\uff1a\u5982\u4f55\u91cf\u5316\u98a8\u96aa\u7ba1\u7406\u7684\u50f9\u503c\uff1fR\u00b3S \u5982\u4f55\u8a08\u7b97\u98a8\u96aa\u7ba1\u7406\u6295\u8cc7\u56de\u5831\u7387 (ROI of RM)\uff1f<\/h3><div class=\"aioseo-faq-block-answer\">\n<p><strong>A\uff1a<\/strong> R\u00b3S \u7d50\u5408\u7ba1\u7406\u6703\u8a08\u5c07\u98a8\u96aa\u7ba1\u7406 ROI \u5206\u70ba\u4e09\u5927\u6307\u6a19\uff1a1. <strong>\u4e8b\u524d\u9632\u8b77<\/strong>\u6240\u722d\u53d6\u7684\u6642\u9593\u6548\u76ca\u8207\u6210\u672c\u95dc\u806f\uff1b2. <strong>\u707d\u5f8c\u61c9\u8b8a<\/strong>\u7e2e\u77ed\u56de\u5fa9\u9700\u6642\u6240\u6e1b\u5c11\u7684\u8ca1\u52d9\u640d\u5931\uff1b3. <strong>\u9810\u671f\u640d\u5931<\/strong>\u8207\u9632\u8b77\u6210\u672c\u7684\u6bd4\u4f8b\u3002\u9019\u8b93\u4f01\u696d\u80fd\u5c07\u300c\u97cc\u6027\u300d\u5f9e\u55ae\u7d14\u7684\u6210\u672c\u652f\u51fa\uff0c\u8f49\u5316\u70ba\u5177\u5099\u8ca1\u52d9\u6578\u64da\u652f\u6490\u7684\u300c\u7af6\u722d\u529b\u8868\u8ff0\u300d\uff0c\u4e26\u63ed\u9732\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-style-default has-background\" style=\"background-color:#abb7c25c;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-43df2d2b wp-block-group-is-layout-constrained\">\n<h4 id=\"%f0%9f%92%a1-%e9%a0%98%e5%85%88%e6%8e%8c%e6%8f%a1%e6%a8%99%e6%ba%96%e5%8b%95%e5%90%91\" class=\"wp-block-heading has-white-color has-text-color has-link-color wp-elements-3eec9ad307b9eed10c8560fe25a6a04a\"><strong>\ud83d\udca1 \u9818\u5148\u638c\u63e1\u6a19\u6e96\u52d5\u5411<\/strong><\/h4>\n\n\n\n<p class=\"has-white-color has-text-color has-link-color wp-elements-3fd4164ef84af3af6dcaaaaee338f922\">R\u00b3S \u6a19\u6e96\u5c08\u6848\u6b63\u7531 WSRS \u7814\u767c\u4e2d\u3002\u60f3\u7b2c\u4e00\u624b\u4e86\u89e3\u5c08\u6848\u6838\u5fc3\u6280\u8853\u2014\u2014<strong>WBS \u5206\u89e3\u6a21\u578b\u8207\u5c08\u5229\u91cf\u5316\u6307\u6a19<\/strong>\uff1f <strong>4\u6708\u3010\u97cc\u6027\u7ba1\u7406\u5e2b\u8a8d\u8b49\u73ed\u3011<\/strong> 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\u6a19\u7aff\u4f01\u696d\uff0c\u6216\u53c3\u52a0\u97cc\u6027\u7ba1\u7406\u5e2b\u8a8d\u8b49\u73ed\uff0c\u8acb\u9ede\u6b64\u67e5\u770b\u8a73\u60c5\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p><\/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","protected":false},"excerpt":{"rendered":"<p>2023 \u5e74 COSO ICSR \u96d6\u7136\u8981\u6c42\u5c0d\u6c38\u7e8c\u5831\u5c0e\u9032\u884c\u5167\u63a7&hellip;<\/p>\n","protected":false},"author":1,"featured_media":25608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[132,136,128,122,142,133,125,138,120,137,20,139,25,141],"powerkit_post_featured":[],"class_list":{"0":"post-25603","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-coso-icsr-2023","11":"tag-ifrs-s1-s2","12":"tag-122","13":"tag-142","14":"tag-133","15":"tag-125","16":"tag-138","17":"tag-120","18":"tag-137","19":"tag-20","20":"tag-139","21":"tag-25","22":"tag-rs"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25603","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=25603"}],"version-history":[{"count":32,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25603\/revisions"}],"predecessor-version":[{"id":25878,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/posts\/25603\/revisions\/25878"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=\/wp\/v2\/media\/25608"}],"wp:attachment":[{"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25603"},{"taxonomy":"powerkit_post_featured","embeddable":true,"href":"https:\/\/www.techzone.today\/index.php?rest_route=%2Fwp%2Fv2%2Fpowerkit_post_featured&post=25603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}