{"id":25111,"date":"2025-11-16T13:15:56","date_gmt":"2025-11-16T05:15:56","guid":{"rendered":"https:\/\/news.techzone.today\/?p=25111"},"modified":"2026-03-22T20:34:16","modified_gmt":"2026-03-22T12:34:16","slug":"ifrs-%e7%9a%84%e4%bf%ae%e7%b7%b4%e4%b9%8b%e8%b7%af","status":"publish","type":"post","link":"https:\/\/news.techzone.today\/?p=25111","title":{"rendered":"IFRS \u7684\u4fee\u7df4\u4e4b\u8def"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">IFRS \u898f\u5283\u69cb\u9762\u5f9e\u4f01\u696d\u6cbb\u7406\u81f3\u6703\u8a08\u5831\u8868\uff0c\u53cd\u6620\u5728\u6c38\u7e8c\u5831\u544a\u66f8\u4e2d\u63ed\u9732\u7684\u6307\u6a19\u3002<\/p>\n<\/blockquote>\n\n\n\n<div class=\"cnvs-block-toc cnvs-block-toc-1763264163053\" >\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 class=\"wp-block-paragraph\">\u7b46\u8005\u6709\u5e78\u53d7\u9080\u81f3\u3010\u4e2d\u83ef\u6c11\u570b\u6703\u8a08\u5e2b\u516c\u6703\u5168\u570b\u806f\u5408\u6703\u3011\u9032\u884c<a href=\"https:\/\/www.roccpa.org.tw\/apply\/more?id=d119e373920a4a4185e1561220d49fc5\" target=\"_blank\" rel=\"noopener\" title=\"\">\u7dda\u4e0a\u5c08\u984c\u6f14\u8b1b<\/a>\uff0c\u57fa\u65bc IFRS \u8207\u91d1\u7ba1\u6703\u7684\u6cd5\u898f\u8981\u6c42\u7b49\uff0c\u8aaa\u660e\u3010ESG\u6703\u8a08\u5316\u3011\u7684\u73fe\u8c61\uff0c\u7d50\u5408\u65e2\u6709\u7406\u8ad6\u3001\u65b9\u6cd5\u3001ISO \u6a19\u6e96\u63d0\u51fa\u5177\u9ad4\u5be6\u4f5c\u5efa\u8b70\uff0c\u4ee5\u5229\u3010\u5c08\u696d\u50f9\u503c\u518d\u9032\u5316\u3011\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be6\u969b\u4e0a\uff0c\u5f9e\u4f01\u696d\u6cbb\u7406\u7684\u89c0\u9ede\u4ea6\u662f\u6b8a\u9014\u540c\u6b78\uff0c\u4e5f\u5728\u672c\u6587\u4e2d\u7c21\u8981\u7d00\u9304\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"808\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAMoAQMAAACeWUngAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAIlJREFUeNrtwTEBAAAAwqD1T20IX6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB4DMzfAAE7vzuFAAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-25113 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-1160x808.jpg\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-1160x808.jpg 1160w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-800x557.jpg 800w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-1536x1070.jpg 1536w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-2048x1427.jpg 2048w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-120x84.jpg 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-90x63.jpg 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-320x223.jpg 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-560x390.jpg 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-scaled.jpg 1920w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-3072x2140.jpg 3072w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-240x167.jpg 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-180x125.jpg 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-640x446.jpg 640w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-1120x780.jpg 1120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-1600x1115.jpg 1600w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-2320x1616.jpg 2320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/\u6703\u8a08\u8207ESG_\u6d6e\u6c34\u5370-3840x2675.jpg 3840w\" ><figcaption class=\"wp-element-caption\">\u843d\u5be6 IFRS \u95dc\u9375\u8b70\u984c\u4e00\u89bd<\/figcaption><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e5%be%9e%e6%b0%a3%e5%80%99%e9%a2%a8%e9%9a%aa%e9%96%8b%e5%a7%8b\" class=\"wp-block-heading\">\u5f9e\u6c23\u5019\u98a8\u96aa\u958b\u59cb<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESG \u6db5\u84cb\u8b70\u984c\u96d6\u7136\u9f90\u96dc\uff0c\u7136\u800c\u6838\u5fc3\u767c\u5c55\u8108\u7d61\u662f\u7531\u6c23\u5019\u98a8\u96aa\u884d\u751f\u81f3\u4f01\u696d\u6cbb\u7406\u5c0d\u5167\u53ca\u5c0d\u5916\u7684\u5168\u65b9\u4f4d\u6aa2\u8996\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5e74\u4efd<\/strong><\/td><td><strong>\u6c23\u5019\u79d1\u5b78 &amp; \u570b\u969b\u653f\u7b56<\/strong><\/td><td><strong>\u63ed\u9732\u6846\u67b6\u6f14\u9032<\/strong><\/td><td><strong>\u91cd\u9ede\u610f\u7fa9<\/strong><\/td><\/tr><tr><td>1972<\/td><td>\u65af\u5fb7\u54e5\u723e\u6469\u4eba\u985e\u74b0\u5883\u6703\u8b70<\/td><td><\/td><td>\u5168\u7403\u74b0\u5883\u6cbb\u7406\u8d77\u9ede<\/td><\/tr><tr><td>1979<\/td><td>\u7b2c 1 \u5c46\u4e16\u754c\u6c23\u5019\u6703\u8b70 (WCC)<\/td><td><\/td><td>\u6c23\u5019\u79d1\u5b78\u84c4\u52e2<\/td><\/tr><tr><td>1988<\/td><td>IPCC \u6210\u7acb<\/td><td><\/td><td>\u6c23\u5019\u8b8a\u9077\u79d1\u5b78\u5236\u5ea6\u5316<\/td><\/tr><tr><td>1992<\/td><td>\u91cc\u7d04\u5730\u7403\u9ad8\u5cf0\u6703 \/ UNFCCC<\/td><td><\/td><td>\u6eab\u5ba4\u6c23\u9ad4\u570b\u969b\u6cd5\u5f8b\u67b6\u69cb\u8a95\u751f<\/td><\/tr><tr><td>1997<\/td><td><strong>\u4eac\u90fd\u8b70\u5b9a\u66f8<\/strong><\/td><td><\/td><td>\u7b2c\u4e00\u5957\u5177\u7d04\u675f\u529b\u6e1b\u6392\u5236\u5ea6<\/td><\/tr><tr><td>2005<\/td><td>\u4eac\u90fd\u8b70\u5b9a\u66f8\u751f\u6548<\/td><td><\/td><td>\u6c23\u5019\u653f\u7b56\u6b63\u5f0f\u904b\u4f5c<\/td><\/tr><tr><td>2011<\/td><td><\/td><td><strong>SASB <\/strong><strong>\u6210\u7acb<\/strong><\/td><td>ESG \u9032\u5165\u8ca1\u52d9\u5c08\u696d\u6846\u67b6<\/td><\/tr><tr><td>2014<\/td><td><\/td><td>SASB \u8349\u64ec\u7522\u696d\u6a19\u6e96<\/td><td>\u7522\u696d\u5225\u8ca1\u52d9\u91cd\u5927\u6027\u56fa\u5316<\/td><\/tr><tr><td>2015<\/td><td><strong>\u5df4\u9ece\u5354\u5b9a<\/strong>\uff08COP21\uff09 \u5168\u7403 1.5\u00b0C \u76ee\u6a19<br>\u91d1\u878d\u7a69\u5b9a\u59d4\u54e1\u6703\u958b\u59cb\u95dc\u6ce8<strong>\u6c23\u5019\u91d1\u878d<\/strong><\/td><td><strong>TCFD <\/strong><strong>\u6210\u7acb<\/strong><\/td><td>\u6c23\u5019\u8b8a\u9077 \u2192 \u91d1\u878d\u98a8\u96aa<\/td><\/tr><tr><td>2017<\/td><td>\u6c23\u5019\u91d1\u878d\u5e02\u5834\u5feb\u901f\u64f4\u5f35<\/td><td>TCFD \u56db\u5927\u69cb\u9762\u767c\u5e03<\/td><td>\u6c23\u5019\u63ed\u9732\u6a19\u6e96\u6210\u5f62<\/td><\/tr><tr><td>2018<\/td><td><strong>IPCC 1.5\u00b0C <\/strong><strong>\u5831\u544a<\/strong><\/td><td>SASB \u767c\u5e03 77 \u7522\u696d\u6307\u6a19<\/td><td>ESG \u8ca1\u52d9\u5316\u3001\u53ef\u6bd4\u5316<\/td><\/tr><tr><td>2021 (COP26)<\/td><td>\u5ba3\u5e03\u52a0\u901f\u6de8\u96f6\u3001\u78b3\u5e02\u5834\u6a5f\u5236 \u5168\u7403\u76e3\u7ba1\u805a\u7126\u6c38\u7e8c\u8cc7\u8a0a<\/td><td>ISSB \u6210\u7acb<br>\uff08\u4f75\u5165 SASB\/IIRC\uff09<\/td><td>\u6e96\u5099\u5168\u7403\u7d71\u4e00\u63ed\u9732\u6e96\u5247<\/td><\/tr><tr><td>2022 (COP27)<\/td><td>\u640d\u5931\u8207\u640d\u5bb3\u57fa\u91d1<\/td><td>SASB \u6b63\u5f0f\u4f75\u5165 IFRS<\/td><td>\u6c23\u5019\u6b63\u7fa9\u8207\u63ed\u9732\u6536\u6582<\/td><\/tr><tr><td>2023 (COP28)<\/td><td>\u52a0\u901f\u80fd\u6e90\u8f49\u578b\u3001\u5168\u7403\u76e4\u9ede<\/td><td>IFRS S1 \/ S2 \u767c\u5e03\uff1b TCFD \u4efb\u52d9\u5b8c\u6210\u4f75\u5165<\/td><td>\u6c38\u7e8c\u8cc7\u8a0a = \u8ca1\u52d9\u5831\u544a\u4e00\u90e8\u5206<\/td><\/tr><tr><td>2024<\/td><td><\/td><td><strong>IFRS S1\/S2 <\/strong><strong>\u4e0a\u8def<\/strong><\/td><td>\u5168\u7403\u9032\u5165\u6c38\u7e8c\u6703\u8a08\u6642\u4ee3<\/td><\/tr><tr><td>2025\u20132026<\/td><td>UNFCCC \u570b\u5bb6\u627f\u8afe\u66f4\u65b0\uff08NDC \u9031\u671f\uff09<br>\u4e3b\u8981\u91d1\u878d\u5e02\u5834\u958b\u59cb\u5f37\u5236\u6c38\u7e8c\u63ed\u9732<\/td><td>IFRS S1\/S2 \u591a\u570b\u5f37\u5236\u5316 \uff08\u542b\u53f0\u7063\u5927\u578b\u4f01\u696d\uff09<\/td><td>\u6cd5\u9075\u5316\uff1a\u6c38\u7e8c=\u8ca1\u52d9\u5408\u898f\u9818\u57df<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TCFD \u5efa\u8b70\u7684\u7ba1\u7406\u67b6\u69cb\u5168\u9762\u61c9\u7528\u65bc IFRS \u5167\u5bb9\uff0c\u4e26\u975e\u50c5\u4fb7\u9650\u5728 IFRS S2\uff0c\u540c\u6642\u53cd\u6620\u65bc\u6cd5\u898f\u8981\u6c42\u4e2d\u3002<\/li>\n\n\n\n<li>SASB \u6240\u5efa\u8b70\u7684\u6307\u6a19\u5247\u6301\u7e8c\u5f80\u91cf\u5316\u7684\u65b9\u5f0f\u767c\u5c55\uff0c\u7d42\u6975\u76ee\u6a19\u4fc2\u8207\u6703\u8a08\u4e09\u5927\u5831\u8868\u5b8c\u5168\u5c0d\u61c9\u6216\u7d50\u5408\u3002<\/li>\n\n\n\n<li>\u5176\u4ed6 ESG \u76f8\u95dc\u6307\u6a19\u5728\u7b26\u5408\u76f8\u540c\u7cbe\u795e\u4e0b\uff0c\u767c\u5c55\u7b26\u5408\u7522\u696d\/\u884c\u696d\u5225\u7684\u6307\u6a19\u3002<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"451\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAHDAQMAAAB1RbOIAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAFdJREFUeNrtwTEBAAAAwqD1T20Hb6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACAzwABRQABSdmQ1QAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-23111 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1160x451.png\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1160x451.png 1160w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-800x311.png 800w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1536x597.png 1536w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-120x47.png 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-90x35.png 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-320x124.png 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-560x218.png 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-240x93.png 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-180x70.png 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-640x249.png 640w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1120x435.png 1120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image-1600x622.png 1600w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/09\/image.png 1776w\" ><figcaption class=\"wp-element-caption\">TCFD \u67b6\u69cb\u5f15\u7528\u81f3 IFRS S1\/S2<\/figcaption><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e9%a2%a8%e9%9a%aa%e7%ae%a1%e7%90%86\" class=\"wp-block-heading\">\u98a8\u96aa\u7ba1\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u8ad6\u662f IFRS \u548c\u7576\u524d\u5c0d\u65bc\u6c38\u7e8c\u5831\u544a\u66f8\u7684\u6cd5\u898f\u8981\u6c42\uff0c\u57f7\u884c\u7684\u6838\u5fc3\u89c0\u5ff5\u5728\u65bc\u98a8\u96aa\u7ba1\u7406\u53ca\u5b83\u7684\u7e3e\u6548\u6307\u6a19\uff0c\u5305\u542b\u98a8\u96aa\u8207\u6a5f\u6703\u3002\u7d50\u5408\u6c38\u7e8c\u82072050\u5e74\u6de8\u96f6\u76ee\u6a19\u7684\u6982\u5ff5\uff0c\u5b83\u4e0d\u50c5\u5305\u542b\u77ed\u3001\u4e2d\u3001\u9577\u671f\u7684\u6642\u9593\u8003\u91cf\uff0c\u66f4\u5305\u542b\u98a8\u96aa\u7ba1\u7406\u7684PDCA\u6301\u7e8c\u7cbe\u9032\u7684\u7d00\u9304\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"1603\"  height=\"892\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABkMAAAN8AQMAAADRdU+WAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAMVJREFUeNrtwTEBAAAAwqD1T20KP6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAADgb7\/2AAFiQl\/jAAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-25114 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1603px) 100vw, 1603px\"  data-pk-src=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA.png\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA.png 1603w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-800x445.png 800w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-1160x645.png 1160w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-1536x855.png 1536w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-120x67.png 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-90x50.png 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-320x178.png 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-560x312.png 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-240x134.png 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-180x100.png 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-640x356.png 640w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-1120x623.png 1120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_RM_PDCA-1600x890.png 1600w\" ><figcaption class=\"wp-element-caption\">IFRS \u8207 \u6c38\u7e8c\u5831\u544a\u66f8\u7684PDCA<\/figcaption><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id=\"%e7%ae%a1%e7%90%86%e9%87%8d%e9%bb%9e\" class=\"wp-block-heading\">\u7ba1\u7406\u91cd\u9ede<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESG \u770b\u4f3c\u9f90\u96dc\u662f\u57fa\u65bcGRI\u8207\u6d89\u53ca\u6cd5\u898f\u7684\u57fa\u672c\u9700\u6c42\uff0c\u5be6\u969b\u4e0a\u7684\u4f01\u696d\u7ba1\u7406\u91cd\u9ede\u548c\u6c38\u7e8c\u5831\u544a\u66f8\u570d\u7e5e\u5728\u3010\u91cd\u5927\u4e3b\u984c\u3011\u7684\u7e3e\u6548\uff0c\u800c\u6c7a\u5b9a\u91cd\u5927\u4e3b\u984c\u7ba1\u7406\u7e3e\u6548\u7684\u5247\u662f\u4f01\u696d\u6838\u5fc3\u71df\u904b\u6d3b\u52d5\u8207\u652f\u6301\u5b83\u904b\u4f5c\u7684\u5be6\u9ad4(\u4eba\u3001\u6a5f\u3001\u6599\u3001\u6c34\u3001\u96fb\u3001\u8ca1\u52d9\u7b49)\u3002<\/p>\n\n\n\n<h3 id=\"%e7%87%9f%e9%81%8b%e6%b4%bb%e5%8b%95-%e6%a0%b8%e5%bf%83%e5%8a%9f%e8%83%bd%e6%a5%ad%e5%8b%99\" class=\"wp-block-heading\">\u71df\u904b\u6d3b\u52d5 \/ \u6838\u5fc3\u529f\u80fd\u696d\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u7684\u71df\u904b\u6d3b\u52d5\u5275\u9020\u50f9\u503c\u4e5f\u96b1\u542b\u98a8\u96aa\uff0c\u50f9\u503c\u9762\u53ef\u53c3\u8003AVM (Activity Value Management)\uff1b\u98a8\u96aa\u9762\u5247\u53ef\u53c3\u8003\u95dc\u9375\u57fa\u790e\u8a2d\u65bd\u5b89\u5168\u9632\u8b77 (Critical Infrastructure Protection, CIP)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u5916\u90e8\u5371\u5bb3\u56e0\u7d20(\u5305\u542b\u6c23\u5019)\u53ef\u9032\u4e00\u6b65\u5f71\u97ff\u91cd\u8981\u7684\u71df\u904b\u6d3b\u52d5\/\u6838\u5fc3\u529f\u80fd\u696d\u52d9\u7684\u5be6\u9ad4\uff0c\u5247\u805a\u7126\u5728\u5fc5\u8981\u8cc7\u7522\u8207\u95dc\u9375\u8cc7\u6e90\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img  decoding=\"async\"  width=\"1160\"  height=\"578\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABIgAAAJCAQMAAACRQW5oAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAGlJREFUeNrtwYEAAAAAw6D5U1\/gCFUBAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAzwBJswABo0i9VAAAAABJRU5ErkJggg==\"  alt=\"\"  class=\"wp-image-25116 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1160px) 100vw, 1160px\"  data-pk-src=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-1160x578.png\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-1160x578.png 1160w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-800x399.png 800w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-1536x766.png 1536w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-2048x1021.png 2048w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-120x60.png 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-90x45.png 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-320x160.png 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-560x279.png 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-scaled.png 1920w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-3072x1531.png 3072w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-240x120.png 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-180x90.png 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-640x319.png 640w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-1120x558.png 1120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-1600x798.png 1600w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-2320x1156.png 2320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2025\/11\/IFRS_CIP_1-3840x1914.png 3840w\" ><figcaption class=\"wp-element-caption\">IFRS \u5be6\u4f5c\u7684\u7ba1\u7406\u6838\u5fc3<\/figcaption><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e9%9f%8c%e6%80%a7\" class=\"wp-block-heading\">\u97cc\u6027<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u98a8\u96aa\u7ba1\u7406\u7684\u6b63\u9762\u7e3e\u6548\u6307\u6a19\u5fc5\u7136\u5305\u542b\u97cc\u6027\uff0c\u6240\u8b02\u97cc\u6027\u5728\u7b46\u8005\u4e4b\u524d\u7684\u6587\u7ae0\u8207\u8ab2\u7a0b\u8b1b\u7fa9\u4e2d\u5df2\u7d93\u6709\u6240\u5b9a\u7fa9\uff1a\u3010<strong>\u5c0d\u4e00\u500b\u7d44\u7e54\u3001\u4f01\u696d\u6216\u8a2d\u65bd\u800c\u8a00\uff0c\u97cc\u6027\u5373\u4e0d\u5b89\u5168\u72c0\u614b\u4e0b\u7dad\u6301\u6b63\u5e38\u904b\u4f5c\u7684\u6301\u4e45\u529b\u8207\u6062\u5fa9\u529b\u3002<\/strong>\u3011\u5176\u4e2d\uff0c\u6642\u9593\u6216\u6642\u6548\u7684\u6982\u5ff5\u975e\u5e38\u95dc\u9375\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"1146\"  height=\"600\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAABHoAAAJYAQMAAAAntRMxAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAGtJREFUeNrtwTEBAAAAwqD1T20Hb6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB4DFPnAAHIP\/mjAAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-23084 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 1146px) 100vw, 1146px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600.jpg\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600.jpg 1146w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-800x419.jpg 800w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-120x63.jpg 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-90x47.jpg 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-320x168.jpg 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-560x293.jpg 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-240x126.jpg 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-180x94.jpg 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-640x335.jpg 640w, https:\/\/news.techzone.today\/wp-content\/uploads\/2024\/08\/1146_600-1120x586.jpg 1120w\" ><figcaption class=\"wp-element-caption\">\u97cc\u6027\u57fa\u65bc\u60c5\u5883\u5206\u67905\u5927\u6307\u6a19\u7684\u95dc\u806f\u5716<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u5177\u9ad4\u6307\u6a19\u5b9a\u7fa9\u7d30\u7bc0\u8acb\u53c3\u8003\uff1a<a href=\"https:\/\/news.techzone.today\/?p=22996\" target=\"_blank\" rel=\"noopener\" title=\"\">TCFD\u5be6\u9ad4\u98a8\u96aa\u97cc\u6027\u91cf\u5316\u6307\u6a19\u2014\u8a2d\u65bd\u5c64\u7d1a<\/a>\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id=\"%e6%83%85%e5%a2%83%e4%bb%a3%e8%a1%a8%e6%80%a7-%e5%bc%b1%e7%92%b0\" class=\"wp-block-heading\">\u60c5\u5883\u4ee3\u8868\u6027 \/ \u5f31\u74b0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e26\u975e\u4efb\u610f\u60c5\u5883\u7684\u5206\u6790\u90fd\u5177\u6709\u4ee3\u8868\u6027\uff0c\u5fc5\u9808\u7b26\u5408\u91cd\u5927\u4e3b\u984c\u3001\u627e\u5230\u7ba1\u7406\u91cd\u9ede\u7684\u71df\u904b\u6d3b\u52d5\u3001\u9020\u6210\u91cd\u5927\u5f71\u97ff\u7684\u5177\u9ad4\u5371\u5bb3\u4f86\u6e90(\u5f31\u74b0)\uff0c\u624d\u80fd\u662f\u5177\u5099\u4ee3\u8868\u6027\u7684\u60c5\u5883\uff0c\u7531\u6b64\u8aaa\u660e\u6709\u6548\u7684\u98a8\u96aa\u8655\u7f6e\u624b\u6bb5\u8207\u5c0d\u91cd\u5927\u4e3b\u984c\u7684\u5f71\u97ff\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img  decoding=\"async\"  width=\"720\"  height=\"480\"  src=\"data:image\/png;base64,iVBORw0KGgoAAAANSUhEUgAAAtAAAAHgAQMAAAC2C8jvAAAAA1BMVEUAAP+KeNJXAAAAAXRSTlMAQObYZgAAAAlwSFlzAAAOxAAADsQBlSsOGwAAAEFJREFUeNrtwTEBAAAAwqD1T20JT6AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAB4GqqgAAHqnzlHAAAAAElFTkSuQmCC\"  alt=\"\"  class=\"wp-image-22551 pk-lazyload\"  data-pk-sizes=\"auto\"  data-ls-sizes=\"(max-width: 720px) 100vw, 720px\"  data-pk-src=\"http:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience.jpg\"  data-pk-srcset=\"https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience.jpg 720w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-120x80.jpg 120w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-90x60.jpg 90w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-320x213.jpg 320w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-560x373.jpg 560w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-240x160.jpg 240w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-180x120.jpg 180w, https:\/\/news.techzone.today\/wp-content\/uploads\/2023\/12\/Safety-and-resilience-640x427.jpg 640w\" ><figcaption class=\"wp-element-caption\">\u91dd\u5c0d\u5f31\u74b0\u6709\u6548\u7ba1\u7406<\/figcaption><\/figure>\n<\/div>\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 class=\"wp-block-paragraph\">IFRS \u6301\u7e8c\u767c\u5c55\uff0c\u672a\u4f86\u4f01\u696d\u7684\u6c38\u7e8c\u7e3e\u6548\u6307\u6a19\u5c07\u8207\u6703\u8a08\u5831\u8868\u7d50\u5408\uff0c\u3010\u91cf\u5316\u3011\u662f\u5fc5\u7136\u4e0d\u53ef\u7f3a\u5c11\u7684\u6982\u5ff5\uff0c\u4f46\u662f\u5c0d\u4f01\u696d\u66f4\u91cd\u8981\u7684\u89c0\u5ff5\u662f\u3010\u6295\u8cc7\u5831\u916c\u7387\u3011\uff0c\u5728\u5408\u7406\u3001\u6709\u6548\u3001\u5fc5\u8981\u7684\u74b0\u7bc0\u6295\u8cc7\u97cc\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u7684\u6c38\u7e8c\u8ab2\u984c\uff0c\u7121\u8ad6\u662f\u6b63\u9762\u7684\u6a5f\u6703\u548c\u8ca0\u9762\u7684\u98a8\u96aa\uff0c\u90fd\u6709\u5b8c\u6574\u7684\u570b\u969b\u6a19\u6e96\u3001\u7406\u8ad6\u3001\u65b9\u6cd5\u3001\u8108\u7d61\u3001\u751a\u81f3\u8868\u683c\u5316\u7684\u5de5\u5177\u652f\u6301\u91cf\u5316\u5206\u6790\u4e26\u7522\u51fa\u6307\u6a19\uff0c\u7136\u800c\u66f4\u91cd\u8981\u7684\u662f\uff1a\u5728\u5c0d\u7684\u65b9\u5411\u4e0a\u843d\u5730\u57f7\u884c\uff0c\u907f\u514d\u5728\u60f3\u50cf\u4e2d\u5f92\u52de\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\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 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